The moderator role of negative environment perceptions in the effect of achievement motivation on work values in entrepreneurship

Ömer Lütfi ANTALYALI

World Nomad Games As An Emerging Large-Scale Event and Its Role for Tourism Development in Kyrgyzstan

Azamat MAKSUDUNOV | Kıyalbek DIYKANOV

The World Nomad Games (WNG) is a new emerging large-scale event in the world, where ethnic sports can be exhibited. It was started in 2014 and until today WNG has been organized three times (2014, 2016, and 2018) in Kyrgyz Republic. Actually, these kinds of events have economic and noneconomic impacts on the destinations. In this chapter, the WNG role for tourism development in Kyrgyz Republic will be investigated. Kyrgyz Republic as a tourism destination was opened in 1991 after the collapse of the USSR. Today, tourism is identified among the priority sectors in the country. However, our coun ...More

The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul

Gökhan ÖZER

The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was car ...More

The effects of the investment decisions of telecommunications firms on their financial performance during the COVID-19 pandemic

Gökhan ÖZER

In this paper we examine how the financial performance of telecommunications firms is affected by the COVID-19 pandemic, and investigate the role of capital expenditures in this relationship. The full sample consists of 383 unique telecommunications firms from 72 countries. Empirical models are estimated using ordinary least squares regression with the Driscoll–Kraay standard errors method. We find that the financial performance of telecommunications firms, on average, decreased slightly during the pandemic period. However, firms with higher capital expenditures have increased their financial ...More

Audit Committee and Timely Reporting: Evidence From Turkey

Gökhan ÖZER

This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL). The sample of the study includes mostly hand-collected 2,284 firm-year observations obtained from Turkey's listed non-financial companies. Main regression results show that audit committee gender diversity, meeting frequency, and independence are negatively associated with timely reporting. Furthermore, additional analysis indicates the negative association be ...More

To Click or Not To Click? Kyrgyz Consumers

Azamat MAKSUDUNOV

Social media attracts a wide range of users and in this way creates great opportunities for businesses and in this way attract the academic researchers from all over the world. According to recently published research, the majority of the articles on this subject concentrated in the last 5 years and main of them addressed to developed countries. Limited numbers of studies have published from emerging markets especially from the former Soviet Union countries. This study aims to examine social media usage in Post-Soviet Kyrgyzstan. Data was collected by using structured questionnaire, which base ...More

A simulation model for managing outsourcing decisions

Arman Teksin TEVFİK

The aim of this research is to contribute into the development of a strategic and systematic outsourcing decision-making framework for practitioners. In this regard, the authors propose a concrete decision framework that would incorporate quantitative measures and financial dimensions in outsourcing decision-making process. In addition, the authors also provide a platform to make outsourcing decisions under high uncertainty levels associated with insufficient and/or imprecise data. For this purpose, Monte Carlo simulation is used to evaluate the financial results of an outsourcing decision bas ...More

Future research avenues at the nexus of circular economy and digitalization

Serhat BURMAOĞLU

Purpose The authors posit that one of the key enablers of the circular economy will be the digital transformation - in other words, digitalization. In this study, the authors examine and visualize the interaction of the circular economy and digitalization by using scientific publications. They explore possible synergies and future research avenues at this junction. Design/methodology/approach The authors first apply bibliometrics to explore and visualize the relationships between the circular economy and digitalization in the academic literature. Following the clustering of topics, they define ...More

Invariable Values in Changing World: Students' Attitudes toward Business Ethics in Turkic Republics = Değişen Dünyada Değişmeyen Değerler: Türk Cumhuriyetlerinde Üniversite Öğrencilerinin İş Etiğine Yönelik Tutumları

Seyil NAJİMUDİNOVA | Azamat MAKSUDUNOV

In recent years, corporate social responsibility and business ethics issues are one of the outstanding topics for business in their efforts to attain respectable niche and growth. In spite of the rapid changes in business world and different cultural backgrounds, it is extremely important to keep on business ethics as a field of training, teaching and research. In this regard, this study aims to reveal attitudes of Business students as future entrepreneurs and managers toward business ethics in Kyrgyzstan, Turkey, Kazakhstan and Azerbaijan case. For this purpose, an AT-BEQ questionnaire form w ...More

Economic and socio-cultural impacts of the world nomad games

Azamat MAKSUDUNOV

The World Nomad Games (WNG) is a new form of large-scale events in the world. Thus, little empirical research is focused on understanding perceived impacts of the WNG and behavioural tendencies of the host community. The research aims to reveal the perceptions of the local people regarding the possible impacts from hosting the World Nomad Games in two different localities of the Kyrgyz Republic. The impacts of the WNG were measured using a survey conducted among local residents based on face-to-face interviews. The study examines data collected from two localities in the Kyrgyz Republic: 384 s ...More

Performance analysis of healthcare supply chain management with competency-based operation evaluation

Adem GÖLEÇ | Gülnara KARADENIZ

The performance analysis of healthcare supply chain management (SCM) has become extremely important as healthcare systems have begun to struggle to enhance operational efficiency and diminish costs. The aim of this study was to measure healthcare SCM in accordance with competency-based operation evaluation. The study was organized as a hierarchical structure based on the main processes, sub-processes, and their operations of healthcare SCM. It is considerably difficult to quantify the competency of an operation. Therefore, a fuzzy model was developed to measure healthcare SCM performance accor ...More

How Does the Corporate Culture Affect the Implementation of IFRS?

Emin YÜREKLİ

The global economy nowadays is characterized by the sharing of economic influences and results between the countries. The process of globalization is characterized by the fact that the companies are no longer national but multinational with working operations in many countries. The increase of the international trade, the companies’ operations in many countries, the free movement of the capital, goods and services are the lead factors for the need of consistency among the economies and companies worldwide. The differences between the countries related to different culture and attitudes, differ ...More