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The main purpose of this study is to develop an environmental mitigation behavior model (EMBM) for predicting waste reduction behaviors among young coastal tourists in Bangladesh by modifying and extending the theory of planned behavior (TPB).

The research has been administered by applying mixed method (both qualitative and quantitative), where study-1(qualitative) identifies factors, study-2 (quantitative) verifies factors by employing exploratory factor analysis (EFA) approach, and study-3 confirms factors influencing waste reduction behaviors among young coastal tourists by employing confirmatory factor analysis (CFA). Study-2 collects 385 valid responses and analyzes by applying the principal component analysis (PCA) technique with the Varimax rotation method by using SPSS-v25, and Study-3 collects 501 valid responses and analyzes by partial least structural equation modeling (PLS-SEM) technique, using Smart PLS3.3.3.

The study findings have revealed that waste reduction intention and perceived ecological balance significantly influence waste reduction behaviors among young coastal tourists in Bangladesh. Further, waste reduction intention is significantly predicted by mitigation attitude, resource conservation norms and environmental perceptions. Furthermore, environmental ethics significantly affects mitigation attitudes and resource conservation norms.

The study offers several insightful implications (e.g. incentives, charging fines, environmental awareness-related knowledge-based campaign, etc.) for policymakers and industry operators, which may be a dynamic cost-effective mechanism for reducing waste at coastal tourism destinations in Bangladesh as well as in the world.

This study addresses the need for developing a model that can explain waste reduction behaviors among young coastal tourists in Bangladesh, and thus, the study uniquely postulates the theory of environmental mitigation behavior for predicting waste reduction behaviors by modifying and extending the TPB.

The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.