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The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.

I investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in a sample period, are crucially important for corporate governance and bank performance. The results from our analysis are robust to a wide variety of modifications in our research design and are corroborated by descriptive statistics, one-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As.

The find that IFRS-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local GAAP-based monitoring of banks’ M&A is positively associated with accounting performance. Finally, our main results for higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and relationships between account standards and the financial crisis.

Financial reporting standards setting a corporate governance mechanism are considered since it was impacted recently during the global financial crisis and became a great matter of concern.

The value of this paper is determined by an empirical investigation of the relationships between bank performance and accounting and financial reporting standards in the context of the global economy.

This study aims to analyze the factors driving Syrian refugees into the informal labor market in Türkiye despite the existence of regulations and programs to facilitate their integration into the formal labor market.

This study presents results from a literature review of secondary sources and primary data collection through semi-structured interviews with key stakeholders and Syrian refugees.

The study shows that the implementation of policies and programs to boost formal employment among refugees has yielded limited results. Many refugees continue to operate within the informal economy. This informality is due to various socio-economic challenges, including anti-refugee sentiments, geographical restrictions and economic crises. The 2023 twin earthquakes have further exacerbated the vulnerable situation of refugees, intensifying the difficulty of achieving self-reliance.

The study’s drawbacks include a small sample size. This implies that the sample is not representative; therefore, results may lack generalizability.

The study’s findings could stimulate greater engagement in public policy, facilitate the management of public perceptions regarding refugees and provide support to the private sector, all to enhance the integration of Syrian refugees into the formal labor market.

This study addresses crucial areas previously unexplored, including the impact of economic and natural disaster crises on the labor market integration of refugees. To the best of the author’s knowledge, by investigating these factors for the first time, this study offers novel insights into their influence on refugees’ labor market integration.

This study aims to discuss appropriate individual, organizational and macroleveled conditions when it is desired to foster intrapreneurship with nudge techniques.

Conceptual paper.

This paper aims to provide theoretical framework on the relationship between nudges approach and intrapreneurship and offer measurable propositions at different level of analysis for future research.

At the individual level it is theorized that nudges techniques on intrapreneurship will work when: “agents are aware of being nudged”, “choice architect is a well-recognized leader”, “perception of meaningful work is high” and “agents had former experience about being nudged”. At the organizational level it is claimed that the “number”, “type” and “frequency” of nudges plays the prominent role. Lastly, at the macrolevel it is postulated that “cultural adjustments”, “providing education” and “forming networks” sets the ground for pushing masses to intrapreneurial activities via nudges.

The purpose of this study is to provide an overview of the research conducted on hospitality and tourism articles published in Q1 category journals from 1990 to 2023. This study also aims to measure the topic prevalence in selected journals throughout the years, their change over time and similarities of journals.

Latent dirichlet allocation algorithm is used as a topic modeling method to identify and analyze topics in hospitality and tourism research over the past 30 years.

The results of the study indicate that hospitality and tourism research has recently focused on topics such as employee behavior, customer satisfaction, online reviews, medical tourism and tourist experience. However, the results also indicate a negative trend in topics such as hotel management, sustainability, profession, economic growth and tourist destination.

This study can be used to examine the evolution of research patterns over time, find hot and cold themes and uncover untapped or understudied areas. This can aid academics in their investigations and practitioners in making sound strategic decisions.

This study contributes to the existing literature by providing a new approach and comprehensive analysis of hospitality and tourism research topics. It delineates an overview of the progression of hospitality and tourism research over the past 30 years, identifies the trending topics and explores the potential impacts that these identified topics may have on future studies.

Three-dimensional (3D) printing is popular for many applications including the production of photocatalysts. This paper aims to focus on developing of 3D-printed photocatalyst-nano composite lattice structure. Digital light processing (DLP) 3D printing of photocatalyst composites was performed using photosensitive resin mixed with 0.5% Wt. of TiO₂ powder and varying amounts (0.025% Wt. to 0.2% Wt.) of graphene nanoplatelet powder. The photocatalytic efficiency of DLP 3D-printed photocatalyst TiO₂ composite was investigated, and the effects of nano graphite powder incorporation on the photocatalytic activity, thermal and mechanical properties were investigated.

Methods involve 3D computer-aided design modeling, printing parameters and comprehensive characterization techniques such as structural equation modeling, X-ray diffraction, thermogravimetric analysis, Fourier-transform infrared (FTIR) and mechanical testing.

Results highlight successful dispersion and characteristics of TiO₂ and graphene nanoplatelet (GNP) powders, intricate designs of 3D-printed lattice structures, and the influence of GNPs on thermal behavior and mechanical properties.

The study suggests applicability in wastewater treatment and environmental remediation, showcasing the adaptability of 3 D printing in designing effective photocatalysts. Future research should focus on practical applications and the long-term durability of these 3D-printed composites.

This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies.

Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance.

The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance.

Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality.

To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

Nowadays, nations are rapidly changing and evolving, both because of global competitiveness and technological development. The fast change of the economies and the interconnected world has brought a more globalized world than ever. The purpose of this paper is to assess Romania (RO) and Türkiye (TR) by using a customized version of Porter’s diamond model (PDM), with an emphasis on identifying the key components of their innovation systems.

The paper uses a recognized model to unfold its structure. Based on the PDM, this paper tackles the topic of innovation systems both of RO and TR. Applying the model, a mapping of indicators representing components of the national innovation system is made possible. Besides the traditional four determinants (dimensions) of the model, the authors adapted it and added the technology conditions. Using the five dimensions, a comparison of strategical objectives is made between RO and TR.

The results show the potential for both countries to develop and embrace the innovation capacity, while there is still room for improvement in this regard. Another point is the map of innovation system components that were used for the comparison. The implications of innovation are analyzed at a strategical level, comparing the mapping with the national strategical objectives.

There are many studies using this model, however a few bring into the light the impact of innovation systems at national level. Hence, a new framework is provided to evaluate innovative systems using a selection of modern indicators. This study uses an existing model in literature, Porter’s model mapping indicators, which highlight the innovation capacity.

The purpose of this study is twofold. First, this research explores the level of Islamic financial literacy of customers in the context of Islamic banking. Second, this study examines the determinants of customer adoption of Islamic banking in Turkey.

This study gathered sample data from 409 participants determined using the purposive sampling method. In the study, first, the reflective measurement model is used to examine the reliability, validity and multicollinearity problems of the variables. Then, AMOS structural equation model (SEM) is used to reveal the relationship between Islamic financial literacy and Islamic banking services. Additionally, this study performed both descriptive and inferential analysis to understand customer literacy about Islamic banking and their adoption behavior of Islamic banking.

The results obtained from descriptive assessment indicate that Turkish customers of Islamic banking possess sufficient literacy about Islamic banking. Moreover, the results from SEM indicate that the adoption of Islamic banking by customers is significantly predicted by the role of Sharia Board management, Islamic banking and purpose of financial institution, religious factor and legitimacy of Islamic financial system.

This study focuses only on the level of knowledge and perceptions of customers who have accounts in Islamic banks or financial institutions in Turkey. It does not focus on the level of knowledge and perception of Muslims who do not have accounts in Islamic banks and financial institutions.

Previous studies on Islamic banking are mostly studies that investigate customers’ perceptions of the Islamic banking system and why individuals prefer Islamic banks. In particular, studies examining the relationship between individuals’ Islamic financial literacy level and Islamic banking preferences are limited. This study is considered to be an original study as it investigates the relationship between the Islamic financial literacy level of individuals and their adoption of Islamic banking services in Turkey.

This paper aims to trace the contours of Islamic political economy (IPE) for last four decades with the help of bibliometric analysis. This method does not focus on in-depth literature. However, it reviews more material content of the published papers in the field, generally including the number of publications, authors, title, H-Index and authors’ affiliation.

The authors use biblioshiny by R in conducting bibliometric analysis. Based on the results of analysis, the authors only found 39 relevant documents to the topic with the help of keyword of “Islamic political economy”. The authors analyse the data and visualize it into bibliometric images for the convenience of the readers.

There are 39 documents on IPE in the annual scientific production. The year 1980 had the lowest productivity at 3% while the year 2007 showed an increase in scientific productivity by 13%. The most significant increase in production occurred between 2014 and 2015 by 8%, while the most significant decline occurred between 2007 and 2008 by 10%. The most significant contributors are Akan, T., Choudhury, M.A. and Asutay, M. According to the Corresponding Author’s Country, the UK has eight articles on IPE. Humanomics is the most influential Journal, with six documents.

This research only examines documents sourced from Web of Science and Scopus under the title “Islamic political economy” and does not include articles from other sources. This research has implications for future researchers and suggests a shift in recent research on IPE towards exploring current realities and expanding beyond traditional economic and political aspects. The goal is to gain a comprehensive understanding of Islam’s role in shaping economic and political systems, promoting inclusive sustainable development and social justice, and exploring its relationship with broader political and economic systems.

IPE has become a trendy topic in the early days, the second half of the 20th century, during the revival of the Islamic mode of finance and development. However, with time, the discussion on this topic appeared less in scientific and academic publications; this issue needs an overview of how far this discipline has evolved. This work aims to identify future research trends in this area. Scholars should investigate articles by author, institution, country, databases, data sources with high-impact factors and objective metrics to get new perspectives.

Supervisor incivility and organizational gossip are two examples of dark organizational behaviors. Norm of reciprocity theory suggests that employees may develop revenge intentions after exposure to such behaviors while attributing blame to others. This study aims to empirically investigate the mediating effect of blaming others on the impact of supervisor incivility and negative organizational gossip on revenge intention.

Confirmatory factor analysis (CFA) was performed to test the measurement model. Structural equation model was used to test the research hypotheses based on data gathered in Turkey from restaurant employees in Mersin Marina selected by convenience sampling. Data set that consists of 239 questionnaires was subjected to CFA.

The findings show that negative organizational gossip and supervisor incivility increase to employees’ revenge intentions, and blaming others mediates the impact of supervisor incivility and negative organizational gossip no employees’ revenge intentions. In addition, blaming others mediates the impact of supervisor incivility and negative organizational gossip on employees’ revenge intentions.

Empirical study has not been encountered related to dark behaviors of (especially gossip, incivility, blame and revenge intention) restaurant managers and employees as a holistic model. Therefore, this paper contributes to organizational behavior literature. Moreover, this paper suggests to restaurant managers for supply to organizational peace.