Purpose: The purpose of this paper is to examine the influence of government complexity, weaknesses in the internal control system, and non-compliance with the law on the disclosure of local government financial statements (LKPD) based on Government Regulation No. 71 of 2010. Design/methodology/approach: The secondary data type is panel data with 32 provinces cross-section and time series for 5 years (2012-2016) so that the number of panel data observations is 160 observations. The analytical tool used is panel data regression with the fixed-effect method. Findings: The results of the study show that the complexity of governance has a significant positive influence on the disclosure of local government financial statements, the weakness of the internal control system does not influence the disclosure of local government financial statements and non-compliance with the law has a significant negative influence on the disclosure of local government financial statements. Originality/value: This study contributes to the public sector accounting research by increasing our knowledge and understanding on the disclosure of local government financial statements.

Çalışmanın Amacı: Bu araştırmanın amacı, küresel ölçekte gelişimi ivme kazanan ve bir spor dalı olarak yaygınlaşan e-Sporun önemi üzerinde durarak, son yıllarda ortaya koyduğu ekonomik sonuçları ve gelişimi sayısal veriler ile somutlaştırmaktır. Araştırma Yöntemi: Bu araştırma nitel araştırma yöntemleri kapsamında yer alan doküman analizi yöntemi kullanılarak gerçekleştirilmiştir. Çalışmanın Önemi: Mevcut literatür incelendiğinde, e-Sporun gelişimsel çerçevesinin çizilmeye çalışıldığı ve ekonomik verilerin de bu çalışmalar kapsamında sunulduğu söylenebilir. Salt ekonomik ve ticari çıktılarına ilişkin bilimsel çalışmaların yok denecek kadar az olması bu araştırmanın temel esin kaynağı olmuştur. Bulgular ve Değerlendirme: e-Sporun günümüzde 1.1 milyar dolarlık hacmi ile devasa bir ekonomiye dönüştüğü bir gerçektir. Özellikle küresel ölçekte oyuncu, takım ve ülke gelirleri sürekli artarken; başta teknoloji firmaları olmak üzere birçok firma ve şirket sponsorluk faaliyetleri ile bu endüstrinin içinde yer almaya çalışmaktadır. Ayrıca e-Spor sektörün yayıncılık ve çevrimiçi içerik yayınlarının hızla arttığı da gözle görülebilmektedir. Uluslararası turnuva ve organizasyonlar düzenlenmekte ve milyonlarca dolar ödül dağıtılmaktadır. Dünyanın dijital alt yapısının her geçen gelişmesiyle birlikte e-Spor üretici ve katılımcıları arasında da rekabet giderek şiddetlenmektedir.

Purpose: The purpose of this study was to examine the influence of Independence, Integrity, and Professionalism on the Performance of Government External Auditors.

Design/methodology/approach: The hypothesis was Independence, Integrity, and Professionalism had positive effect on the Performance of Government External Auditors. The total respondents were 182 auditors in the audit board of Indonesia from the Southern Sumatra region with different roles. Data collection method used questionnaires that were distributed to the auditors. Data analysis technique was multiple linear regression analysis. Correlation and determination coefficient and also partial test (t-test) tested the hypotheses.

Finding: The result of the study showed that the basic values of BPK consisting of independence, integrity and professionalism had positive and significant effect on the Performance of Government External Auditors.

Originality/value: This study contributed to the public sector auditing research by increasing our knowledge and understanding on the factors that influenced auditor performance.

Objective of the Study: It is aimed in this study to develop a model of cryptocurrency which is applicable in Turkey and suitable for Islamic monetary and financial system, by presenting the condition of cryptocurrency, which has reached a significant size in the world of finance, in the system of Islamic finance. Methodology of the Study: In this study, first of all, the course of money from its invention and first use to the present time has been revealed, and the cases that have emerged in this course since the earliest days of humanity and the Islamic world, and their reactions as well as solutions to these cases have been examined. In the light of these findings, an appropriate model has been tried to be developed. Findings of the Study: With a close review of literature, it has been observed that while there are limited number of studies on cryptocurrencies, and that number is limited when it comes to the studies on Islamic cryptocurrency. It has also been seen that studies on Islamic cryptocurrency are still not ground, discussions on the system still continue, a model that is not agreed upon has not, yet, been put forth, and therefore there is a need to conduct more studies on it. Significance of the Study: In the study, a practicable cryptocurrency modelthatissuitableforIslamicmoneyandfinancialsystemhasbeen proposed. The most important advantage of this model, which contains different elements from those stated in studies available in the literature and which is thought to meet the monetary criteria of Islam, is that it is possible to apply it immediately and that it offers a proposal that enables it to be included in this developing monetary system of the Islamicworld.

Aim of the Study: In wars, epidemics and similar disasters, with the concern of meeting domestic needs, the first thing that comes to mind is usually to improve the import as much as possible by restricting exports. This kind of behavioral models of countries means getting away from the general atmosphere of Globalization and entering the atmosphere of Nationalization. In this study, we will evaluate how Nationalization can be instead of Globalization, what should be understood from nationalization by the "National Economy" approach and application of Hjalmar Schacht, which can be accepted as a good nationalization practice. In the light of all this information, the effect of nationalization on financial statements will be studied.

Methodology of the Study: After the relationship and differences between globalization and nationalization are put forward in a theoretical dimension, the case of Hjalmar Schacht, which presents a concrete practical application of the phenomenon of “nationhood”, which is the basis of nationalization, will be analyzed.

Findings of the Study: Based on the fact that globalization and nationalization have some specific advantages and disadvantages, it is theoretically has been revealed that nationalization has a strong fan population when undesirable situations occur, the globalization advocates sound stronger in the good and problem-free periods, and the globalization- nationalization duality has effects and important changes on the financial structure.

Importance of the Study: This is a multi-titled study that deals with a wide range of diverse and multifaceted issues, such as the concepts of globalization and nationalization, national economy for nationalization, handling of Hjalmar Schaht’s national economy application in particular to national economy and the impact of bad and troubled periods (wars, epidemics etc.), which are the trigger of localization, on the financial structure, and evaluated together by establishing a relation between them.

Objective: The objective of this study is to theoretically review the existing theoretical and empirical literature on dividend policy to understand the status and applicability of the theory in different economies and to discover any potential knowledge gaps for further research.

Study Design and Methodology: This is a descriptive analysis of existing theoretical literature and its application in different economies. The study used a sample of empirical studies to gather empirical evidence.

Findings: Dividend policy has a significant role in the firm decision-making process, a uniform dividend policy for all firms may not be feasible because of the differences in firms’ ownership, investor’s preference and firm characteristics, firms maintain a consistent dividend policy to avoid giving wrong signals to investors. The study also confirms inconsistency in the application of existing dividend theory with empirical evidence in different markets. We find that the ownership structure of a firm has greater influence in the firm decision-making process and recommend future studies should explore the extent to which ownership structure influences dividend policy and firm value.

Significance of the study: This study provides a framework for evaluating dividend policy practices between developed and developing countries, evaluate the relevance and applicability of dividend theory within the context of developing economies and identify the best dividend policy practices. The study will form part of the body of knowledge in the finance literature that will enable scholars to appreciate the critical issues involved in dividend policy decisions and provide a base for identifying knowledge gaps for further research.

Purpose: The aim of the study is to reveal the relationship between economic growth and tourism receipts between 1995 and 2018 for Turkey.

Design/methodology/approach: Econometric analysis method was used in the research. The existence of a long-term relationship between variables was questioned by the Johansen Cointegration Test. Least Squares Method was used for regression analysis.

Findings: The results suggest that there is cointegration between economic growth and tourism receipts. In the long-run tourism receipts effect economic growth positively. According to the estimated model with Least Squares Method, each %1 increse in the tourism receipt increases GDP %0.21 and the percentage change in the tourism receipts can explain the %86 of the percentage change in GDP in the %95 confidence interval.

Practical implications: This research has significant implications for both policy makers and investors. The government has to consider the effect of the tourism industry while planning the investments, expenditures and incentives.

Originality/value: This study allows to make forecast for the future and gives opportunity to make comparison for the subsequent researchers with the latest findings in this field.

Purpose: The manufacturing companies must keep attention over challenges and for the moment of adopt technology and practices instead of observation of competition amongst competitor companies.To create automobile business successful in India, companies are essential to adopt better cost accounting techniques to minimize cost of products and service costs.

Design/methodology/approach: This research investigates the application procedure of Target Costing (TC) in automobile companies in India. This study employed Target Costing as a dependent variable while Profitability; Growth; Net Tangibility Assets (NTA); EPS and Firm Size are independent variables. The study adopted convenience sample of top ten automobile companies listed on BSE of India and panel data has covered from 2014-15 to 2018-19 years. Data was analyzed through using statistical techniques of descriptive statistical analysis, Pearson’s Correlation, Simple Regression and Multiple Regression analysis and using the SPSS.

Findings: The result of the target costing impact on profitability has reported by Pearson’s correlation result shown a negative relationship. Similarly, Target costing impact on Return on sales examined by simple regression analysis and revealed that there is positive correlation. Finally, Target costing impact on financial performance examined by multiple regression results revealed that there is positive correlation with Revenue from Operation; Profitability; Return on Sales (ROS) and Growth, while negative correlation revealed by Margin from Operation; ROA; Net Tangibility Assets(NTA); EPS and Firm Size.

Originality/value: Target Costing has been identified as a popular technique to accomplish automobile company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with substantial quality of products and services. This research investigates the application procedure of Target Costing (TC) and examined financial performance of Indian Automobile companies.

Purpose: Deposit Taking Saving and Credit Co-operatives facilitates financial intermediation, inclusion and deepening. In spite of this, 30 percent do not operate with prudent credit management practices attributed to unremitted deductions by employer institutions or borrowers’ default and unskilled employees. This makes them prone to de-licensing for being financially vulnerable thus, putting members’ funds at risk. This is still a puzzle even with the investment by the government on an oversight authority that can ensure they are compliant to the regulations so as to maintain financial sustainability. This study was conducted to establish the moderating effect of SACCO size on credit management practice and financial sustainability. The information asymmetry theory was adopted where the study population was the Kenya Deposit Taking Saving and Credit Co- operatives.

Design and Methodology: A descriptive cross-sectional survey design with a positivism philosophical paradigm where the sample size was 119 respondents out of which 95 percent responded. Emailed questionnaire and data collection sheet were used in data collection.

Findings: A binary logistic regression was carried out where it was established that with presence of a moderator for the independent sub-variables, the strength of relationship between variables didn’t change (Nagelkerke R2 = 20.1 percent) but with introduction of interaction term, the strength of relationship between variables changed (Nagelkerke R2 = 27.2 percent). However, the relationship strength between variables didn’t change with presence of a moderator for the independent variable (Nagelkerke R2 = 19.9 percent).

Conclusion and recommendation: This study thus, concluded that SACCO size had a significant moderating effect on the independent sub-variables but the overall independent variable did not show any significance. This study recommended that SACCO size should only be considered while addressing credit risk mitigation and staff competence of DT-SACCOs in an effort to improve their financial sustainability.

Purpose: The major objective of the study is to identify the relationship between financial statement disclosure and shareholder attitude change relating to the investors who have invested in the companies which are registered under the Colombo Stock Exchange.

Design/Methodology/Approach: Primary data was collected from 110 investors who invested in Colombo Stock Exchange. The questionnaire was designed to examine the shareholders’ attitude change towards financial statement disclosure by considering their awareness and perception on quality of information disclose in Financial statements. Shareholder’s attitude change is considered as the dependent variable with four indicators; Information Provision, Feedback and Consultation and Communication and Improvement. Financial Statement Disclosure is the independent variable and independent variable explained by four indicators namely, Income Statement Disclosure, Balance Sheet Disclosure, Cash Flow Statement Disclosure and Notes.

Findings: The result exposed the fact that income statement disclosure and the cashflow statement disclosure significantly changed the shareholder’s attitude.

Practical Implications: The article offers insights to perception and attitude of shareholders to identify the shareholders’ attitude change on financial statement disclosure indicate how shareholders react to financial statement disclosure and disclosure quality of reporting.

Originality/Value: The article presents significant evidence in terms of its scrupulous approach towards checking the toughness of results.