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.

The study’s purpose is to evaluate the influence of some factors of the model of planned behavior (TPB) and the perceived academic support of the university on the attitude toward entrepreneurship and entrepreneurial intention of students. The results of Structural Equation Modeling (SEM) linear structural model analysis with primary data collected from 1162 students indicated that entrepreneurial intention is influenced by attitude toward entrepreneurship, subjective norm, perceived educational support, and perceived concept development support. In addition, this study also found the positive influence of perceived educational support, concept development support, and business development support on attitude towards entrepreneurship. Interestingly, the influence of perceived business development support on entrepreneurial intention was rejected, and personal innovativeness is demonstrated to promote an attitude toward entrepreneurship. Notably, this study also highlights the moderating role of personal innovativeness on the relationship between attitude toward entrepreneurship and entrepreneurial intention. Based on these findings, several implications were suggested to researchers, universities, and policymakers.

This study examines the microeconomic determinants influencing remittance flows to Vietnam, considering factors such as gender (SEX), age (AGE), marital status (MS), income level (INC), educational level (EDU), financial status (FS), migration expenses (EXP), and foreign language proficiency (LAN). The study analyzes the impact of these factors on both the volume (REM_VL) and frequency of remittance flows (REM_FR), employing ordered logistic regression on survey data collected from Vietnamese migrants residing in Asia, Europe, the Americas, and Oceania. The estimations reveal that migrants’ income, age, educational level, and migration costs significantly positively influence remittance flows to Vietnam. Conversely, the financial status of migrants’ families in the home country negatively impacts these flows. Gender and migration costs primarily influence the frequency of remittance transfers, but they do not have a significant effect on the volume of remittances. Although foreign language proficiency was introduced as a novel variable of the models, it does not demonstrate any significant impact in this study. Furthermore, the survey data and regression estimates suggest that two primary motivations drive remittances to Vietnam: altruistic motives and implicit loan agreements. This research contributes to a deeper understanding of remittance e behavior, particularly in the context of Vietnam’s status as a major labor exporter. The findings provide valuable insights for policymakers and researchers seeking to optimize remittance flows and their impact on the Vietnamese economy. By understanding the complex interplay of factors influencing remittance behavior, policymakers can design effective strategies to support migrants and encourage increased remittance inflows, ultimately contributing to economic development and poverty reduction.

The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

The relationship between aid and corruption remains ambiguous. On the one hand, aid may benefit a country if the aid management system runs efficiently and transparently. On the other hand, aid tends to create new problems, namely corruption, especially in developing countries. This research examines the aid-corruption paradox in Indonesian provinces from a spatial perspective. The data was obtained from the Indonesian Ministry of Finance, the National Development Planning Agency of Indonesia, the Corruption Eradication Commission of Indonesia, and the Electronic Procurement Service, referring to 34 Indonesian provinces between 2011 and 2019. The research applies the spatial panel method and uses Haversine distance to construct the weighted matrix. The spatial error model (SEM) is the best for Model 1 (Grants) and Model 2 (Loans) and the best corruption model in Model 3 (Gratification). The spatial autoregressive model (SAR) is the best approach for Model 4 (Public Complaints) and Model 5 (Corruption). The findings show that there is no spatial dependence between provinces in Indonesia in terms of grants or loans. However, corruption in Indonesia is widespread.

This study uses a Time-Varying Parameter Stochastic Volatility Vector Autoregression (TVP-SV-VAR) model to conduct an empirical analysis of the dynamic effects of China’s stock market volatility on the agricultural loan market and its channels. The results show that the relationship between stock market and agricultural loan market volatility is time varying and is always positive. The investor sentiment is a major conduit through which the effect takes place. This time-varying effect and transmission mechanism are most apparent between 2011 and 2017 and have since waned and stabilized. These have significant implications for the stable and orderly development of the agricultural loan market, highlighting the importance of the sound financial market system and timely policy, better market monitoring and early warning system and the formation of a mature and sound agricultural credit mechanism.