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.
Ticket revenues are crucial for the financial success of sports teams. To maximize these revenues, teams continuously explore effective ticket promotional strategies. One such strategy includes partial season plans, which mirror bundle offers common across various industries. Another widespread promotional strategy across industries is offering discounted credit (i.e., store credit purchased at a lower price than its face value). However, its application in sports (e.g., providing a $500 credit for tickets at $450) remains limited. Therefore, this study explores critical questions such as: “How effective is offering discounted credit compared to partial season plans?” and “What factors influence ticket promotion preferences?” Consequently, the study employed a 2 × 2 × 2 experimental designs, considering three independent variables: promotion type (discounted credit vs. partial season plans), promotion flexibility (predefined vs. customizable), and the consumer’s distance to the venue (near vs. distant). Results indicated that partial season plans generated significantly higher perceived value and purchase intentions while presenting lower perceived risks than discounted credit . Promotion flexibility did not significantly influence the three dependent variables , but the distance to the venue did . Both practical and theoretical implications of these findings are discussed.
The integration of Big Earth Data and Artificial Intelligence (AI) has revolutionized geological and mineral mapping by delivering enhanced accuracy, efficiency, and scalability in analyzing large-scale remote sensing datasets. This study appraisals the application of advanced AI techniques, including machine learning and deep learning models such as Convolutional Neural Networks (CNNs), to multispectral and hyperspectral data for the identification and classification of geological formations and mineral deposits. The manuscript provides a critical analysis of AI's capabilities, emphasizing its current significance and potential as demonstrated by organizations like NASA in managing complex geospatial datasets. A detailed examination of selected AI methodologies, criteria for case selection, and ethical and social impacts enriches the discussion, addressing gaps in the responsible application of AI in geosciences. The findings highlight notable improvements in detecting complex spatial patterns and subtle spectral signatures, advancing the generation of precise geological maps. Quantitative analyses compare AI-driven approaches with traditional techniques, underscoring their superiority in performance metrics such as accuracy and computational efficiency. The study also proposes solutions to challenges such as data quality, model transparency, and computational demands. By integrating enhanced visual aids and practical case studies, the research underscores its innovations in algorithmic breakthroughs and geospatial data integration. These contributions advance the growing body of knowledge in Big Earth Data and geosciences, setting a foundation for responsible, equitable, and impactful future applications of AI in geological and mineral mapping.
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