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This study aims to examine the real effects of financial misconduct on corporate innovation.

The authors use a sample of Chinese A-share listed firms from 2006 to 2017. This study uses several empirical strategies to deal with endogeneity concerns, including Heckman’s two-stage correction approach, propensity score matching and instrumental variables.

The authors’ findings consistently show that financial misconduct impedes corporate innovation. Furthermore, the authors’ analysis demonstrates that the negative impact of financial misconduct is more pronounced in nonstate enterprises. The authors also show that financial misconduct discourages innovation through information, short-termism and financing channels.

This paper is of particular interest to policymakers, as firm behavior is heavily regulated and altered by securities laws and regulations over time. The authors recommend firms to observe financial regulatory laws to promote capital market integrity and enhance shareholder value through innovation projects. The authors also recommend that regulators provide incentives that encourage corporate transparency and use new technologies to detect financial misconduct quickly.

Few studies in literature investigate the real consequences of financial misconduct on firm investments. Hence, this paper fills this gap by analyzing the implications of financial misconduct on corporate innovation. This study is one of the first to provide new insights into the adverse effects of financial misconduct on firm-level innovation, supported by empirical evidence.

To gain a deeper understanding of users’ health information adoption and to promote the effectiveness of health information spread in the context of online limited information, this paper aims to examine how the information-motivation-behavioural (IMB) skills model can be used to organize online health information by experimenting how different IMB elements (information, motivation and behavioural skills) affect users’ intention to adopt health information.

The authors conducted an experiment with 48 participants who received health articles with various combinations and sequences of IMB elements, analysing the impact on information adoption intention to share and practice. The authors also examined the mediation effect of information usefulness and the moderating effect of perceived health status.

The authors found that: users’ adoption intention of information was influenced by the order of used IMB elements, not the number of elements used; users were more likely to adopt information that started with behavioural skills rather than the model-prescribed IMB sequence; and perceived usefulness mediated the relationship between IMB elements and users’ adoption intention, which means users with different levels of health status all pay more attention to information usefulness and practicability.

The study contributes to research on health communication by showing how the IMB model can be applied online to enhance the effectiveness of health information dissemination. It can also help online health communities arrange more effective and engaging health messages to promote users’ willingness to adopt.

This study aims to assess the sources of COVID-19 information respondents relied for COVID-19 pandemic information access and use, forms of misinformation and their influence on COVID-19 vaccine uptake hesitancy among frontline workers.

A Google Form developed questionnaire, distributed conveniently through link shared through WhatsApp groups was used to collect data from frontline workers from Dar es Salaam and Dodoma cities. Analysis was done using a binary regression analysis.

It was found that it was not the source that mattered for one to be hesitancy or not on COVID-19 vaccination, but the extent to which the information the source channels was manipulated or false.

Relying only Google Form questionnaire sent through a link on WhatsApp may have compromised the quality of information gathered and the quality of conclusion. Another study may have conducted through researcher administered questionnaire to a bigger sample to increase conclusion reliability and validity.

This study urges that to increase the COVID-19 vaccine uptake, it is important to ensure that the quality of information from the revealed dependable sources is checked to avoid possible consequential disquiet resulting from misinformation.

As the world is striving toward combating the COVID-19 or at least lessening its effects, this paper is of its own kind, using the theory of informative fictions to guide the assessment of the sources of information and the extent to which they influence misinformation on COVID-19 vaccine uptake hesitancy.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

Society is critically dependent on an adequate supply of hospital doctors to ensure optimal health care. Voluntary turnover amongst hospital doctors is, however, an increasing problem for hospitals. The aim of this study was to systematically review the extant academic literature to obtain a comprehensive understanding of the current knowledge base on hospital doctor turnover and retention. In addition to this, we synthesise the most common methodological approaches used before then offering an agenda to guide future research.

Adopting the PRISMA methodology, we conducted a systematic literature search of four databases, namely CINAHL, MEDLINE, PsycINFO and Web of Science.

We identified 51 papers that empirically examined hospital doctor turnover and retention. Most of these papers were quantitative, cross-sectional studies focussed on meso-level predictors of doctor turnover.

Selection criteria concentrated on doctors who worked in hospitals, which limited knowledge of one area of the healthcare environment. The review could disregard relevant articles, such as those that discuss the turnover and retention of doctors in other specialities, including general practitioners. Additionally, being limited to peer-reviewed published journals eliminates grey literature such as dissertations, reports and case studies, which may bring impactful results.

Globally, hospital doctor turnover is a prevalent issue that is influenced by a variety of factors. However, a lack of focus on doctors who remain in their job hinders a comprehensive understanding of the issue. Conducting “stay interviews” with doctors could provide valuable insight into what motivates them to remain and what could be done to enhance their work conditions. In addition, hospital management and recruiters should consider aspects of job embeddedness that occur outside of the workplace, such as facilitating connections outside of work. By resolving these concerns, hospitals can retain physicians more effectively and enhance their overall retention efforts.

Focussing on the reasons why employees remain with an organisation can have significant social repercussions. When organisations invest in gaining an understanding of what motivates their employees to stay in the job, they are better able to establish a positive work environment that likely to promote employee well-being and job satisfaction. This can result in enhanced job performance, increased productivity and higher employee retention rates, all of which are advantageous to the organisation and its employees.

The review concludes that there has been little consideration of the retention, as opposed to the turnover, of hospital doctors. We argue that more expansive methodological approaches would be useful, with more qualitative approaches likely to be particularly useful. We also call on future researchers to consider focussing further on why doctors remain in posts when so many are leaving.

The paper aims to study the constraint solutions of the periodic coupled operator matrix equations by the biconjugate residual algorithm. The new algorithm can solve a lot of constraint solutions including Hamiltonian solutions and symmetric solutions, as special cases. At the end of this paper, the new algorithm is applied to the pole assignment problem.

When the studied periodic coupled operator matrix equations are consistent, it is proved that constraint solutions can converge to exact solutions. It is demonstrated that the solutions of the equations can be obtained by the new algorithm with any arbitrary initial matrices without rounding error in a finite number of iterative steps. In addition, the least norm-constrained solutions can also be calculated by selecting any initial matrices when the equations of the periodic coupled operator matrix are inconsistent.

Numerical examples show that compared with some existing algorithms, the proposed method has higher convergence efficiency because less data are used in each iteration and the data is sufficient to complete an update. It not only has the best convergence accuracy but also requires the least running time for iteration, which greatly saves memory space.

Compared with previous algorithms, the main feature of this algorithm is that it can synthesize these equations together to get a coupled operator matrix equation. Although the equation of this paper contains multiple submatrix equations, the algorithm in this paper only needs to use the information of one submatrix equation in the equation of this paper in each iteration so that different constraint solutions of different (coupled) matrix equations can be studied for this class of equations. However, previous articles need to iterate on a specific constraint solution of a matrix equation separately.

This study presents an ontological approach to assess the architectural outputs of generative adversarial networks. This paper aims to assess the performance of the generative adversarial network in representing building knowledge.

The proposed ontological assessment consists of five steps. These are, respectively, creating an architectural data set, developing ontology for the architectural data set, training the You Only Look Once object detection with labels within the proposed ontology, training the StyleGAN algorithm with the images in the data set and finally, detecting the ontological labels and calculating the ontological relations of StyleGAN-generated pixel-based architectural images. The authors propose and calculate ontological identity and ontological inclusion metrics to assess the StyleGAN-generated ontological labels. This study uses 300 bay window images as an architectural data set for the ontological assessment experiments.

The ontological assessment provides semantic-based queries on StyleGAN-generated architectural images by checking the validity of the building knowledge representation. Moreover, this ontological validity reveals the building element label-specific failure and success rates simultaneously.

This study contributes to the assessment process of the generative adversarial networks through ontological validity checks rather than only conducting pixel-based similarity checks; semantic-based queries can introduce the GAN-generated, pixel-based building elements into the architecture, engineering and construction industry.

In typical model-based calibration, linearization errors are derived inevitably, and non-negligible negative impact will be induced on the identification results if the rotational kinematic errors are not small enough or the lengths of links are too long, which is common in the industrial cases. Thus, an accurate two-step kinematic calibration method minimizing the linearization errors is presented for a six-DoF serial robot to improve the calibration accuracy.

The negative impact of linearization on identification accuracy is minimized by removing the responsible linearized kinematic errors from the complete kinematic error model. Accordingly, the identification results of the dimension-reduced new model are accurate but not complete, so the complete kinematic error model, which achieves high identification accuracy of the rest of the error parameters, is combined with this new model to create a two-step calibration procedure capable of highly accurate identification of all the kinematic errors.

The proportions of linearization errors in measured pose errors are quantified and found to be non-negligible with the increase of rotational kinematic errors. Thus, negative impacts of linearization errors are analyzed quantitatively in different cases, providing the basis for allowed kinematic errors in the new model. Much more accurate results were obtained by using the new two-step calibration method, according to a comparison with the typical methods.

This new method achieves high accuracy with no compromise on completeness, is easy to operate and is consistent with the typical method because the second step with the new model is conveniently combined without changing the sensors or measurement instrument setup.

The accurate prediction of driving torque demand is essential for the development of motion controllers for mobile robots on complex terrains. This paper aims to propose a hybrid model of torque prediction, adaptive EC-GPR, for mobile robots to address the problem of estimating the required driving torque with unknown terrain disturbances.

An error compensation (EC) framework is used, and the preliminary prediction driving torque value is achieved using Gaussian process regression (GPR). The error is predicted using a continuous hidden Markov model to generate compensation for the prediction residual caused by terrain disturbances and uncertainties. As the final step, a gain coefficient is used to adaptively tune the significance of the compensation term through parameter resetting. The proposed model is verified on a sample set, including the driving torque of a mobile robot on three different sandy terrains with two driving modes.

The results show that the adaptive EC-GPR yields the highest prediction accuracy when compared with existing methods.

It is demonstrated that the proposed model can predict the driving torque accurately for mobile robots in an unconstructed environment without terrain identification.