Eurasian Economic Perspectives

Mehmet Huseyin Bilgin is a Professor at Istanbul Medeniyet University (Turkey). He has also held visiting faculty positions at Indiana University-Purdue University Indianapolis (IUPUI) (USA), Jacksonville University (USA), Zagreb University (Croatia), and Nanyang Technological University (Singapore). Prof. Bilgin has published many articles in reputable international journals and is the Associate Editor of the Eurasian Economic Review (Springer). He is the founder and current Chairman of the Istanbul Economic Research Association, and the founder and current Vice President of the Eurasia Business and Economics Society (EBES, Turkey). He has also been active as a consultant to several institutions, as a newspaper columnist, and featured in several television programs.Hakan Danis is an Assistant Professor of Economics at Istanbul Sehir University (Turkey), Vice President of the Eurasia Business and Economics Society (EBES), and a Director in the Credit Strategies Group at the Mitsubishi UFJ Financial Group (MUFG) (USA). He has previously worked at the Spanish multinational global bank Banco Bilbao Vizcaya Argentaria (BBVA) in the USA as a Senior Economist. He is one of the founders and first President of the EBES. He has published articles in many leading economics and finance journals and currently serves as the Managing Editor of Eurasian Economic Review (Springer). He served as the guest editor at the Emerging Markets Finance & Trade and Singapore Economic Review, and has published several academic books. His current research and teaching interests include monetary policy, nonlinear applied time series, risk management in financial institutions, and macroeconomics. Ender Demir is an Associate Professor of Finance at the Istanbul Medeniyet University (Turkey). Dr. Demir is the founder and conference coordinator of the Eurasia Business and Economic Society (EBES). He serves as the Associate Editor of the Eurasian Business Review (Springer), and as a Subject Editor of the Journal of Multinational Financial Management. He has published his research in peer-reviewed international journals such as the Annals of Tourism Research, Emerging Markets Review, Finance Research Letters, and Journal of International Financial Markets, Institutions and Money. His research interests are in corporate finance, cryptocurrencies, financial economics, and tourism economics.

• Part I Accounting/Audit.- The Impact of Free Cash Flow on Firm’s Performance: Evidencefrom Malaysia.- The Analysis of the Appliance of Fair Value Concept in CroatianCompanies from Real Sector.- The Link Between Accounting Measures of Biological Assets andFinancial Standing of the Agricultural Enterprises: Evidence from Lithuania.- The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector.- Part II Empirical Studies on Emerging Economies Effect of the Time to Maturity on the Risk of the Covered Call Strategy.- In Search for a Connection of Selected Variables on the Formation of Tax Gap in Personal Income Tax: The Example of Poland.- Penalised Quantile Regression Analysis ofthe Land Price in Japan by Using GIS Data.- The Effect of Fixed Investments on Lithuanian Economy.- New Empirical Evidence on the Purchasing Power Parity from VISEGRAD Group Countries.- Part III Finance The Strategic Rationale of Mergers and Acquisitions on Emerging Markets: Evidence from Romania.- The Influence of a Group Purchasing Organization on the Management of Company Receivables.- Anonymity in Cryptocurrencies.- Preferences of Individual Investors from Different Generations in Poland in Terms of Socially Responsible Investments.- Deposits as a Key Source of Financing Cooperative Banks: The Deposit Activities of a Group Cooperative Banks in Poland.- Economic Analysis of Recent Laws on Corporate Reorganization Methods in Hungary.- Part IV Public Economics.- The Impact of Legislative Policies on the Judicial Reorganization Procedure and the Risk of Illegal Financing in Romania.- Socioeconomic Determinants of Health Status Among Older Adults in Poland.- The Strategic, Cognitive, and Institutional Perspectives of Transparency: The Meijer’s Model Applied to Italian Local Government.- The Role of South African Universities in Driving Sustainable Development: The Student’s Perspective.- Part V Regional Studies.- The Economics of the European Union from the Efficiency and Fairness Viewpoints.- Stages of Development Hypothesis in a Globalised World.- The Economic Specificity of US Foreign Direct Investments toSelected European Union Countries.- Rational Choice and Market Behavior.- The Composition of the European Parliament During the 2019–2024 Term in Light of Legal Provisions and the Rules of Fair Distribution.- Long Cycles Versus Time Delays in a Modified Solow GrowthModel