EBES conferences have been intellectual hub for academic discussion in economics, finance, and business fields and provide network opportunities for participants to make long lasting academic cooperation. This is the 21st issue of the Eurasian Studies in Business and Economics (EBES's official proceeding series) which includes selected papers from the 34rd EBES Conference - Athens. Due to the COVID-19, the conference presentation mode has been switched to "online/virtual presentation only". In the conference, 148 papers by 296 colleagues from 40 countries were presented. Both theoretical and empirical papers in this volume cover diverse areas of business, economics, and finance from many different regions. Therefore, it provides a great opportunity to colleagues, professionals, and students to catch up with the most recent studies in different fields and empirical findings on many countries and regions.

Autorentext

******Mehmet Huseyin Bilgin **is a Professor at Istanbul Medeniyet University (Turkey). He has also held visiting faculty positions at Indiana University in Indianapolis (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 the Vice President of the Eurasia Business and Economics Society (EBES) and 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 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 macroecon omics.

Ender Demir is an Associate Professor of finance at the Department of Business Administration, School of Social Sciences in Reykjavik University, Iceland. Dr. Demir has received his Ph.D. in Business from Ca Foscari University, Italy. He spent 6 months as a visiting Ph.D. student at Tel Aviv University, Israel. Dr. Demir is the founder and conference coordinator of Eurasia Business and Economic Society (EBES). He serves as the associate editor at Eurasian Business Review (SSCI) and as a subject editor at Journal of Multinational Financial Management (SSCI). He has published his research in peer-reviewed international journals, including Annals of Tourism Research, Emerging Markets Review, Finance Research Letters, and Journal of International Financial Markets, Institutions & Money, and Economic Letters. His research interest are corporate finance, Cryptocurrencies, financial economics, and tourism economics.

Adam Zaremba is Associate Professor of Finance at Montpellier Business School (France). He previously served as Associate Professor of Finance at University of Dubai (UAE) and Poznan University of Economics and Business (Poland). His research interests include asset pricing, investments, and financial markets. He graduated from the Poznan University of Economics and Business and has studied, participated in courses, and taught at various institutions around the world. He has worked as an economist, adviser, and portfolio manager for investment management companies. Adam has also written numerous research papers and several books on financial markets.

Inhalt
Chapter 1. The Effect of HR Practices on the Fulfilment of a Psychological Contract in the Context of the Polish Organizational Culture.- Chapter 2. A Seat at the Table: Exploring 4.0 Leadership Attributes Using a Thematic Approach.- Chapter 3. Are Co-working Spaces Communitarian, and Open? Organizational Values from the Dynamic Perspective.- Chapter 4. Sources of Finance and In-house R&D: A Study of Electronic Firms in India.- Chapter 5. Empirical Evidence on How Smart Connected Products' Capability Maturity Impacts Players' Portfolio Strategy: A Case Study on Siemens.- Chapter 6. Transition Towards a Low-carbon Economy: The Contribution of Italian Listed Utilities.- Chapter 7. Business Ecosystem: More Than a New Name for Supply Chain?.- Chapter 8. What Affects the Strategy Type of the Biggest Russian Corporations?.- Chapter 9. Data Envelopment Analysis on Relative Efficiency Assessment and Improvement: Evidence from Chinese Bank Branches.- Chapter 10. Sustainability of the Hungarian Social Cooperatives.- Chapter 11. ICT as an Employee Engagement Driver: Evidence from Russian Firms.- Chapter 12. Analysis of the Textile Supply Chain from a Circularity Perspective, a Case Study.- Chapter 13. Government Relations Management - A Specific Form of Interaction Between Business and State in the Republic of Moldova.- Chapter 14. Digital Marketing Adoption Framework for Small Businesses in Egypt: A Grounded Theory Approach.- Chapter 15. Islamic Advertising Revisited: Implications of Islamic Principles in Advertising.- Chapter 16. Analysis of Nonfinancial Reporting and Integrated Reporting Application the Case of State-owned Companies in Croatia, Slovenia and Serbia Some Initial Evidence.- Chapter 17. Position and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Letters.- Chapter 18. The Effect of Performance Accountability Reporting on Public Trust for NPOS in Qatar.- Chapter 19. The Economic Policy Uncertainty Spillovers of the United Kingdom on Its Top Trading Partners.- Chapter 20. A Contribution to General Equilibrium Theory.- Chapter 21. Soft Skills Acquisition for the Knowledge Economy: a Research Strategy for Policy Evolution in Technical and Vocational Education and Training (TVET) in Intermediate and Emergent Economies.- Chapter 22. Discovering an Entrepreneurial Intention Among Youngsters.- Chapter 23. Slovakia's Year in the Covid-19 Pandemic.