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 explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.

This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

This inquiry endeavors to meticulously examine the intricate dynamics of the symbiotic developmental interplay among the gaming, tourism, and economic sectors in Macau. Utilizing the methodology of deviation standardization, the data undergoes scrupulous processing, invoking the entropy method to ascertain the weights of diverse evaluative indices. The developmental trajectories of Macau’s gaming, tourism, and economic domains spanning the years 2011 to 2021 are fastidiously gauged. Subsequently, a sophisticated coupled coordination model is employed to delve into the nuanced systemic interdependencies characterizing their developmental relationships. From 2011 to 2021, the holistic progression of Macao’s gaming and tourism sectors has exhibited a discernible ascent over the temporal continuum. Concurrently, the degree of coupling coordination has advanced from a state of near coordination to a commendable level of synchronized development. The overarching system of Macau’s gaming and tourism industries has transitioned from a state of disarray to one of ordered harmony, with the correlative impact of Macau’s tourism sector being adeptly realized. The supporting role played by Macau’s gaming industry in fortifying the tourism sector is conspicuously manifest. The alignment and coordination between Macau’s gaming and tourism sectors exhibit fluctuations across distinct developmental stages. During phases of nascent development in both the gaming and tourism domains, a palpable imbalance prevails. Elements such as the proliferation of gaming enterprises, international tourism revenue, aggregate output value of gaming establishments, market share held by gaming enterprises, and the profit margins thereof have, to a certain extent, impinged upon the harmonized evolution of the tripartite subsystems. This study proffers recommendations to foster the optimization and elevation of the industrial structure while championing the integration and advancement of diverse sectors. It advocates for the amplification of the propulsive impetus intrinsic to the gaming industry, coupled with the enrichment of the tourism product portfolio. Furthermore, it espouses the establishment of an effective mechanism for high-quality development, tailored to the exigencies of the contemporary era. This involves the implementation of precise policies, the facilitation of amalgamated progress in gaming and tourism, and an unwavering commitment to sustainable development through the interconnected alignment of gaming, tourism, and the broader economy. The findings of this study furnish a scientific foundation for the strategic industrial planning and developmental initiatives undertaken by relevant departments in Macau.

This study aims to examine and challenge the impact of local government policy governance on the oil palm plantation sector in Riau Province, Indonesia. It was discovered that 1,628 million hectares of illegal oil palm plantations are located within forest areas. Plantation area and crop harvest areas are declining due to the increase in damaged old plants, low productivity of plantation crops, inadequate facilities and infrastructure conditions, low technology application, plantation business licensing, limited downstream plantation industry and marketing, assistance in changing the attitudes, behavior, and skills of farmers. The methodology used was exploratory qualitative to explore this topic, and the determination of research topics was conducted using Biblioshiny application analysis. Then, the data was analyzed using Nvivo 12 Plus software. The results of this study discovered that the policy governance of the oil palm plantation sector as a leading commodity in Riau Province, Indonesia, is influenced by three dimensions: firstly, the actor dimension; secondly, the structural dimension; and third, the empirical dimension of governance. This research contributes as a knowledge reference to oil palm plantations.

Concession agreements (CAs) in the port sector are designed to establish mutually beneficial arrangements for involved parties. They serve as catalysts, enabling ports to attract adept private investors and secure requisite funding to enhance port infrastructure, superstructure, and service quality. Concurrently, the imperative to mitigate negative externalities and promote sustainable practices in port organization and development remains paramount. In this context, the paper explores the nuanced landscape of CAs, specifically focusing on the urgent need for an innovative framework that integrates sustainability within port organization, operations and development. Drawing from existing academic discourse and field evidence, it systematically identifies, examines, and analyzes fundamental requirements and key factors that should be considered in CAs, in line with sustainable development and proposes a reference framework for an ideal Concession Agreement model. Despite evident strengthening of sustainability implications in port concessions, significant room for improvement persists. Nevertheless, dynamics in the field create a certain optimism for the future.