The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.

This study investigates the impact of Corporate Social Responsibility (CSR) on employee job satisfaction within Pakistan's construction industry, with a focus on the mediating role of organizational commitment and the moderating role of perceived organizational support (POS). Employing survey data collected from a diverse range of construction firms across Pakistan, the quantitative analysis reveals that CSR initiatives significantly enhance employee job satisfaction, primarily through the mediating influence of organizational commitment. The findings suggest that when employees perceive their organization as socially responsible and engaged in community betterment, they exhibit greater commitment to the organization, which in turn fosters higher levels of job satisfaction. Although POS does not significantly moderate the CSR—job satisfaction relationship, it remains a critical factor in cultivating a supportive and positive work environment. This study contributes to the growing literature on CSR and employee outcomes by offering empirical evidence from a developing economy context. The results have practical implications for construction firms aiming to enhance employee morale and reduce turnover by leveraging CSR as a strategic tool to improve organizational commitment and overall job satisfaction.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

Purpose: The study examines the mediating effect of self-emotion appraisal and other-emotion appraisal on psychological safety, individual resilience, and organizational commitment at the workplace. Design/methodology/approach: This study generated 140 survey responses from workers in diverse occupations and industries during the COVID-19 pandemic. A mixed-methods data analysis was conducted. Hierarchical regression analysis was employed to test the hypotheses, and process macroanalysis was used to generate the mediation analysis. Qualitative data analysis through thematic coding was adopted to interpret the respondents’ written opinions and narratives. Findings: The results revealed that self-emotion appraisal strongly correlates to resilience, but evaluation of self-emotion has no effect on organizational commitment. Other-emotion appraisal and psychological safety are not significant predictors of resilience at the workplace. Rather, psychological safety is a significant predictor of organizational commitment. The qualitative analysis generated from the respondents’ narratives provides deeper insight into the quantitative results. Additional data that emerged from the qualitative interpretation revealed other factors that are related to emotional appraisal, psychological safety, resilience, and organizational commitment. Practical implications: The findings shed light on the need to understand an individual’s emotional appraisal when instilling workplace resilience. Further, promoting psychological safety, such as by involving employees in the change process, managing fairness perception, and eliciting trust, enhances organizational commitment in the workplace. Integrating open communication, management intervention, and coaching programmes should form part of the employee engagement and development functions to help build organizational resilience and commitment. Originality/value: This research is an original contribution conducted during the global health crisis that led to abrupt changes in the workers’ lives and the workplaces in Singapore. Research implications: This present study demonstrated constructive findings on emotion regulations and perceived psychological safety associated with resilience and commitment amid the disruptive changes in work practices at the workplace. Further, the outcome of the study shows the mediating effect of self-emotional appraisal on psychological safety and resilience. The result draws parallels with past literature that showed that individuals who appraised their emotions tended to recalibrate and recognize their subjective behaviour and take actions to modify it. Social implications: Emotion regulation connotes employees’ emotion coping strategies, and research showed that emotion reappraisal produces a positive effect on workplace relationship quality. 

Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.