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.

Objective: To investigate the value of differential diagnosis of hepatocellular carcinoma (HCC) and cirrhotic nodules via radiomics models based on magnetic resonance images. Background: This study is to distinguish hepatocellular carcinoma and cirrhotic nodules using MR-radiomics features extracted from four different phases of MRI images, concluded T1WI, T2WI, T2 SPIR and delay phase of contrast MRI. Methods: In this study, the four kind of magnetic resonance images of 23 patients with hepatocellular carcinoma (HCC) were collected. Among them, 12 patients with liver cirrhosis were used to obtain cirrhotic nodules (CN). The dataset was used to extract MR-radiomics features from regions of interest (ROI). The statistical methods of MRradiomics features could distinguish HCC and CN. And the ability of radiomics features between HCC and CN was estimated by receiver operating characteristic curve (ROC). Results: A total of 424 radiomics features were extracted from four kind of magnetic resonance images. 86 features in delay phase of contrast MRI，86 features in spir phase of T2WI，86 features in T1WI and 88 features in T2WI showed statistical difference (p < 0.05). Among them, the area under the curves (AUC) of these features larger than 0.85 were 58 features in delay phase of contrast MRI, 54 features in spir phase of T2WI, 62 features in T1WI and 57 features in T2WI. Conclusions: Radiomics features extracted from MRI images have the potential to distinguish HCC and CN.

Carbonated soft drinks (CSDs) have long been a mainstay of the beverage business but changing consumer tastes and rising health awareness have necessitated a thorough study of the variables impacting consumer choices. This study intends to explore the complex web of customer preferences, purchasing behaviour, and perceptions related to carbonated soft drinks. This research analyses how numerous variables, including gender, affect these preferences and choices via careful examination. The purpose of thepresent research is to determine the perception of consumer influencing customer choice preferences for the consumption of carbonated soft drinks, influence of gender and the role of advertisement in finalizing the choice. It would be helpful to do further research to better understand how these highlighted variables affect purchasing choices, especially gender-based variances. The important influence of gender on consumer behaviour has been acknowledged. For this study, a structured questionnaire was distributed through online social media to individuals of 12–45 years of age from the period of April–May 2023. For analysis of the data collected, SPSS 22.0 was used. The study has confirmed that consumption of Coca-Cola is higher than any other soft drink in almost the entire country. The factors like youthfulness, tradition, status symbol and level of carbonation have different influences on the buying behavior of male and female consumers.

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 looked at how adding augmented reality (AR) to Jordanian fast-food apps during the pandemic impacts brand identity, consumer views, and interactions. It wanted to see if AR strengthens brand connections or leads to brand dilution concerns in the industry. The research utilized a qualitative approach, employing semi-structured interviews with 52 marketing managers from diverse fast-food establishments across Jordan. The study highlighted how mobile apps, especially AR, changed brand interactions in Jordan’s fast-food market. They boosted convenience and engagement but raised worries about food quality and brand dilution due to heavy app use. It stressed the need to balance tech innovation, preserve brand identity, offer personalized experiences, understand user behavior, and tackle app development challenges for better brand loyalty. The research offers practical implications for stakeholders, recommending strategic AR integration, a user-centric approach, cultural sensitivity in tech adoption, and the preservation of emotional connections. It emphasizes the significance of maintaining a delicate balance between leveraging technological advancements and safeguarding the distinctiveness of individual brand identities within an increasingly app-centric landscape. This study uncovers AR’s influence in Jordan’s fast-food scene, highlighting its transformative power and possible drawbacks. It offers practical advice for industry players, guiding them on how to navigate the digital shift without compromising brand integrity or customer connections.

This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.