<abstract xmlns="http://www.w3.org/1999/xhtml">

International financial reporting standards (IFRS) have become a worldwide common accounting language which most countries have adopted. However, there are no studies obtained based on transition economies in a particular geographic zone. Thus, this study is carried out to observe the influence of IFRS adoptation on the economic growth of 11 CIS countries from 2005 to 2018. To examine the actual effect of the variables, the regression model was divided into two sub-models based on the category of variables. There is a difference between the economic growth in adopted and non-adopted states. The adoption of IFRS showed negative and insignificant relation to GDP per capita. The number of observations after fully adopting IFRS was low, the data on IFRS adoption was challenging, and an advanced econometric model should be selected. The study compared CIS results with Eastern European countries to see a clear pattern and generate an efficient suggestion for policy implementation. The policy implementations related to Uzbeki-stan were also provided.
</abstract>

Westminster International University in Tashkent

The impact of IFRS adoption on economic growth in transition countries: Evidence from CIS

<abstract xmlns="http://www.w3.org/1999/xhtml">

Unconditional basic income (UBI) is one of the instruments directly impacting its beneficiaries and their situation in the labor market. The most critical aspects of UBI’s impact on the labor market include labor supply and demand, the bargaining power of employees and the situation of employers, and the recognition of socially beneficial work as equivalent to gainful employment. The study aims to analyze the declared impact of the unconditional basic income on the professional situation of one of the groups of its beneficiaries - women whose bargaining power as employees is weakened and who perform socially beneficial housework. The study included in -depth interviews with four women who were on maternity leave. The results showed that UBI influences the position of the employee in the labor market, weakens employers and positively affects employees. The key issue for the respondents is the UBI amount, because a relatively small amount would be treated as additional income. UBI could strengthen the position of mothers with young children, provide greater psychological comfort and enable more effective forms of work, such as remote or part-time work.
</abstract>

Impact of the unconditional basic income on the professional situation of women

<abstract xmlns="http://www.w3.org/1999/xhtml">

This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher ESG are more responsible and expected to prevent manipulation. We used ESG scores from Refinitiv as sustainability measures and discretionary accruals as the indicator of earnings management. We constructed models assuming a bilateral relationship between ESG and earnings. The results reveal that companies with higher environmental scores have higher dispersion from normal accruals; this may result for two reasons in our anticipation: they may record more accruals depending on environmental regulations and may use environmental scores to make up their earnings. Social and governance scores have a negative impact on discretionary accruals, which are insignificant. Hence companies with higher social responsiveness and strong governance produce reliable financial information.
</abstract>

Environmental, social, and governance scores and earnings management in telecommunication companies: An international perspective

<abstract xmlns="http://www.w3.org/1999/xhtml">

This study investigates whether the ratio of long-term investment to total assets, the ratio of cash on hand to total assets, and the ratio of price-to-earnings are risk indicators for bank failures. Silicon Valley Bank (SVB), Signature Bank, and Silvergate Capital Corp., which experienced bank failure, and banks that are among the 20 largest banks in the USA are analyzed with the panel data method. Analyses were made using quarterly data between 2003Q4 and 2022Q4. It is revealed that the long-term investment to total assets ratio increases the bank failure risk. The risk of bank failure varies negatively with the cash on hand to total assets ratio. Bank failure risk rises as the price-to-earnings ratio rises. In terms of revealing the factors influencing the risk of bank failure and possible consequences, it is expected that the findings obtained could contribute to the literature.
</abstract>

Bank failure risk: A study on Silicon Valley Bank, Signature Bank, and Silvergate Capital Corporations

<abstract xmlns="http://www.w3.org/1999/xhtml">

This study investigates the short- and long-term effects of various sources of uncertainty on the share prices of key exchanges in emerging nations. The sample comprises monthly time series data from January 2017 to December 2021 for China, India, Russia, and Brazil. The study contains a version of Autoregressive-Distributive-Lag (ARDL) with error correction as well as other relevant approaches to time series. Economic policy, climate policy, pandemics, and Twitter-based uncertainty may cause a long-term decline in SSE (Shanghai Stock Exchange) composite index and BSE (Bombay Stock Exchange) Sensex index. In China, geopolitical, climatic, and pandemic uncertainty are short-term sources of uncertainty, and in India, economic policy, geopolitical, and pandemic uncertainty. Moreover, no sources of uncertainty have a long-term impact on Russia’s Moscow Exchange (MOEX) index. All sources except climate uncertainty are short-term MOEX index contributors. Pandemics and Twitter-based uncertainty are long-term sources, whereas economic policy and Twitter-based uncertainty are short-term sources for Brazilian Stock Exchange (BOVESPA) Index. This research adds to the literature by examining the relationship between distinct sources of uncertainty and an emerging market share prices index. It provides the behavior of leading share price indexes in the presence of uncertainty. The study’s conclusions only apply to emerging economies. Future research may take into account a panel dataset consisting of a large number of emerging nations to examine the same set of variables.
</abstract>

Sources of uncertainty and their impact on stock prices evidence from emerging economies

<abstract xmlns="http://www.w3.org/1999/xhtml">

The gradual increase in the world population has a significant impact on businesses, productivity, and financial development in the context of rural life. As the population continues to grow, there is increasing pressure on farming systems to produce more food to meet the growing demand. In addition, the growing population can lead to an increased demand for natural resources such as water, land, and forests. This can create challenges for rural communities that depend on these resources for their livelihoods. In this study, it was determined as a problem that the financial system deepened in regions where the savings base was not large enough and the level of savings was not at the desired level. In this context, since improving the management of the rural labor structure and increasing investments in science and technology can also increase farmers’ incomes, the study aims to deepen rural financial reform and increase the efficiency of the financial system in business management. In the study, the key provinces of “The Belt and Road” (except Chongqing and Tibet) were considered as research objects and 2000-2015 annual panel data were used to analyze the threshold regression model. According to the research findings, when the threshold of financial development efficiency is variable, the growth of farmers’ incomes in general is prevented, when the scale of financial development is variable, the effect on farmers’ incomes gradually changes from negative to positive. In line with these findings, it is recommended to strengthen the quality of education of rural workers and promote the integration of urban and rural areas, increase investments in agricultural science and technology, and improve the service system of agricultural science and technology.
</abstract>

Aksaray University, Faculty of Health Science

Examining the impact of rural finance development on farmers’ incomes in business context. Evidence from “The Belt and Road” from key provinces

<abstract xmlns="http://www.w3.org/1999/xhtml">

The emergence of a decentralized peer-to-peer platforms that matches lending and borrowing without collateral requirements and bank lending channels allowed to develop the new market of alternative financial instruments. In this paper, we aim to analyze the origins and nature of alternative finance, consolidate, and categorize the theoretical foundation of the alternative finance market, determine the taxonomy of its instruments, and identify and critically analyze the strategies and legislative framework for the development and functioning of the alternative finance market in the Republic of Moldova. The theoretical and practical significance of this research lies in the development of an econometric model that examines the influence of various groups of factors (regulatory, social, economic development, information technology) on the per capita volume of the alternative finance market. The obtained data enabled the identification of priority areas and specific proposals for the development of conditions and the potential of alternative finance in the Republic of Moldova.
</abstract>

Impact analysis of the factors influencing the development of the alternative finance market in Moldova

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