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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.

This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.

The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).

The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.

This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.

The concept of productivity is central to performance management and decision-making, although it is complex and multifaceted. This paper aims to describe a methodology based on the use of Big Data in a cluster analysis combined with a data envelopment analysis (DEA) that provides accurate and reliable productivity measures in a large network of retailers.

The methodology is described using a case study of a leading kitchen furniture producer. More specifically, Big Data is used in a two-step analysis prior to the DEA to automatically cluster a large number of retailers into groups that are homogeneous in terms of structural and environmental factors and assess a within-the-group level of productivity of the retailers.

The proposed methodology helps reduce the heterogeneity among the units analysed, which is a major concern in DEA applications. The data-driven factorial and clustering technique allows for maximum within-group homogeneity and between-group heterogeneity by reducing subjective bias and dimensionality, which is embedded with the use of Big Data.

The use of Big Data in clustering applied to productivity analysis can provide managers with data-driven information about the structural and socio-economic characteristics of retailers' catchment areas, which is important in establishing potential productivity performance and optimizing resource allocation. The improved productivity indexes enable the setting of targets that are coherent with retailers' potential, which increases motivation and commitment.

This article proposes an innovative technique to enhance the accuracy of productivity measures through the use of Big Data clustering and DEA. To the best of the authors’ knowledge, no attempts have been made to benefit from the use of Big Data in the literature on retail store productivity.

In confronting the challenge of climate change and progressing towards dual carbon goals, China is actively implementing low-carbon city pilot policy. This paper aims to focus on the potential impact of this policy on enterprise green governance, aiming to promote the reduction and balance of carbon emissions.

Based on the panel data of China's large-scale industrial enterprises from 2007 to 2013, this paper uses the Difference-in-differences (DID) method to study the impact and path mechanism of the implementation of low-carbon city pilot policy on enterprise green governance. Heterogeneity analysis is used to compare the effects of low-carbon city pilot policy in different regions, different enterprises and different industries.

The low-carbon pilot can indeed effectively enhance corporate green governance, a conclusion that still holds after a series of robustness tests. The low-carbon city pilot policy mainly enhances enterprise green governance through two paths: an industrial structure upgrade and enterprise energy consumption, and it improves green governance by reducing enterprise energy consumption through industrial structure upgrade. The impact of low-carbon city pilot policy on enterprise green governance shows significant differences across different regions, different enterprises and different industries.

This paper examines the impact of low-carbon city pilot policy on enterprise green governance. However, due to availability of data, there are still some limitations to be further tackled. The parallel trend test in this paper shows that the pilot policy has a significant positive effect on the green governance of enterprises. However, due to serious lack of data in some years, the authors only selected the enterprise data of a shorter period as our experimental data, which leads the results to still have certain deficiencies. For the verification of the impact mechanism, the conclusions obtained in this paper are relatively limited. Although all the mechanism tests are passed, the reliability of the results still needs to be further tested through future data samples. In addition, as the pilot policy of low-carbon cities is still in progress, the policy can be tracked and analysed in the future as more data are disclosed, and further research can be carried out through dimensional expansion.

Low-carbon city pilot policy plays an important role in inducing the green governance of enterprises. Therefore, policy makers can continue to strengthen the construction of low-carbon city pilots by refining pilot experience, building typical cases, actively promoting pilot policy experience, expanding pilot scope and enhancing the implementation efficiency of pilot policy nationwide, which will contribute to the optimization and upgrading of the regional industrial structure at the urban level and will provide experience and reference for the synergistic implementation plan of pollution reduction and carbon reduction.

The impact of the low-carbon city pilot policy on enterprise green governance not only exists in two separate paths of urban industrial upgrading and enterprise energy consumption but also exists in a chain transmission path from macro to micro. The authors find that the effect value of each influence path is different, and there is an obvious leading influence path for the role of enterprise green governance. Therefore, in the process of implementing a low-carbon city pilot policy, policies should be designed specifically for different mechanisms. Moreover, complementing and coordinating several paths should be advocated to give full play to the green governance effect of enterprises brought by different paths and to further expand the scope of industries and enterprises where policies play a role.

To the best of the authors’ knowledge, for the first time, this paper connects macro mechanisms with micro mechanisms, discovering a macro-to-micro transmission mechanism in the process of low-carbon city pilot policy affecting enterprise green governance. That is, the low-carbon city pilot policy can facilitate industrial structure upgrading, resulting in reduced enterprise energy consumption, ultimately enhancing enterprise green governance.

Independent directors are important corporate decision participants and makers. Based on the Chinese cultural background, this paper interprets the listing order of independent directors as independent directors’ status, exploring their influence on the corporate research and development (R&D) behavior.

This paper studies A-share listed firms in China from 2008 to 2018 as the sample. The main method is ordinary least square (OLS) regression. We also use other methods to deal with endogenous problems, such as the firm fixed effect method, change model method, two-stage instrumental variable method, and Heckman two-stage method.

(1) Higher independent directors’ status attribute to more effective exertion of supervision and consultation function, and positively enhance the corporate R&D investment. The increase of the independent director’ status by one standard deviation will increase the R&D investment by 4.6%. (2) The above effect is more influential in firms with stronger traditional culture atmosphere, higher information opacity and higher performance volatility. (3) High-status independent directors promote R&D investment by improving the scientificity of R&D evaluation and reducing information asymmetry. (4) The enhancing effect of independent director’ status on R&D investment is positively associated with the firm’s patent output and market value.

This paper contributes to understanding the relationship between the independent directors’ status and their duty execution from an embedded cultural background perspective. The findings of the study enlighten the improvement of corporate governance efficiency and the healthy development of the capital market.

This study aims to examine the relationship between financial inclusion, CO₂ emissions and financial sustainability across 17 African countries.

Data were sourced from the World Development Indicators for the period 2004-2021. The study performs the principal component analysis, panel fixed effects model and quantile regression estimations to investigate the relationship between financial inclusion, CO₂ emissions and financial sustainability.

The study finds that an increase in automated teller machine (ATM) penetration rate, savings and credits increases CO₂ emissions. Findings also reveal that financial sustainability reduces financial inclusion, with significant negative effects on the conditional mean of CO₂ emissions and the conditional distribution of CO₂ emissions across quantiles.

This study is beneficial for policymakers, particularly in the age of digitalization and drive for low-carbon emissions, to develop green credits for energy players and investors to take up renewable and green energy projects characterized by high levels of carbon storage and carbon capture. Further, the banking sector’s credits and liquid assets should be used to finance alternative banking energy-related equipment and services, such as solar photovoltaic wireless ATMs, and fewer bank branches.

The purpose of this study is to introduce the top-level design ideas and the overall architecture of earthquake early-warning system for high speed railways in China, which is based on P-wave earthquake early-warning and multiple ways of rapid treatment.

The paper describes the key technologies that are involved in the development of the system, such as P-wave identification and earthquake early-warning, multi-source seismic information fusion and earthquake emergency treatment technologies. The paper also presents the test results of the system, which show that it has complete functions and its major performance indicators meet the design requirements.

The study demonstrates that the high speed railways earthquake early-warning system serves as an important technical tool for high speed railways to cope with the threat of earthquake to the operation safety. The key technical indicators of the system have excellent performance: The first report time of the P-wave is less than three seconds. From the first arrival of P-wave to the beginning of train braking, the total delay of onboard emergency treatment is 3.63 seconds under 95% probability. The average total delay for power failures triggered by substations is 3.3 seconds.

The paper provides a valuable reference for the research and development of earthquake early-warning system for high speed railways in other countries and regions. It also contributes to the earthquake prevention and disaster reduction efforts.

This study aims to examine the multidimensional nature of institutional distance as a driver of acquisition decisions in emerging markets. Then, this study aims to offer a nuanced perspective on the role of its various formal and informal dimensions by taking into account the potential contingency role played by a firm’s context experience.

Building on institutional economics and organizational institutionalism, this study explores the heterogeneity of institutional distance and its effects on the decision to enter emerging versus advanced markets through cross-border acquisitions. Thus, institutional distance is disentangled into its formal and informal dimensions, the former being captured by regulatory efficiency, country governance and financial development. Furthermore, our framework examines the moderating effect of an acquiring firm’s experience in institutionally similar environments, defined as context experience. The hypotheses are analyzed on a sample of 496 cross-border acquisitions by Italian companies in 41 countries from 2008 to 2018.

Findings indicate that at an increasing distance in terms of regulatory efficiency and financial development, acquiring firms are less likely to enter emerging markets, while informal institutional distance is positively associated with such acquisitions. Context experience mitigates the negative effect of formal distance and enhances the positive effect of informal distance.

This study contributes to institutional distance literature in multiple ways. First, by bridging institutional economics and organizational institutionalism and second, by examining the heterogeneity of formal and informal dimensions of distance, this study offers a finer-grained perspective on how institutional distance affects acquisition decisions. Finally, it offers a contingency perspective on the role of context experience.

The purpose of this study is to investigate how much visual attention is given to banner ads embedded in Web page content dependent on whether the user’s task is goal- or not goal-oriented, as well as the interplay between attention, banner location, banner click and banner recognition.

The authors used a within-subjects design where 100 participants performed two tasks – reading a news and finding where to click next – on a Web page containing three banner ads embedded into the website content. The authors gathered behavioral and eye-tracking data.

Consumers disregard banner ads when they are performing a focused task (reading news). Visual attention paid to the banners while reading – but not while free browsing – and banner location do not impact ad clicking. In addition, it is not necessary to pay full attention to a banner ad to be able to recognize it afterward.

The strategy of embedding banners in the main content of a Web page leads to higher visual attention when consumers are browsing a Web page compared to a focused task (e.g. reading). It also increases ad recognition over time compared to benchmark levels for ads placed in traditional positions.

Previous studies mainly assessed effectiveness of banners located at the top or lateral of a Web page. The authors used eye tracking as an objective measure of visual attention to banner ads embedded in Web page content and behavioral metrics to assess ad interest and measured ad recognition over time.

Investigar cuánta atención visual se presta a los banners publicitarios incrustados en el contenido de una página Web en función de si la tarea del usuario está orientada a un objetivo o no, así como la interacción entre la atención, la ubicación del banner, el clic en el banner y el reconocimiento del banner.

Se utilizó un diseño entre sujetos en el que 100 participantes realizaban dos tareas – leer una noticia y encontrar dónde hacer clic a continuación – en una página Web que contenía tres banners publicitarios incrustados en el contenido del sitio Web. Se recogieron datos conductuales y de seguimiento ocular.

Los consumidores no prestan atención a los banners publicitarios cuando están realizando una tarea concentrada (leer noticias). La atención visual prestada a los banners durante la lectura – pero no durante la navegación libre – y la ubicación de los banners no influyen en el hecho de hacer clic en los anuncios. Además, no es necesario prestar toda la atención a un banner publicitario para poder reconocerlo después.

Los estudios anteriores evaluaban principalmente la eficacia de los banners situados en la parte superior o lateral de una página Web. Nosotros utilizamos el seguimiento ocular como medida objetiva de la atención visual a los banners incrustados en el contenido de la página Web y métricas de comportamiento para evaluar el interés por el anuncio, y medimos el reconocimiento del anuncio a lo largo del tiempo.

La estrategia de incrustar banners en el contenido principal de una página Web aumenta la atención visual de los consumidores cuando navegan por una página Web en comparación con una tarea específica (por ejemplo, leer). También aumenta el reconocimiento del anuncio a lo largo del tiempo en comparación con los niveles de referencia de los anuncios colocados en posiciones tradicionales.

研究用户对嵌入在网页内容中的横幅广告的视觉注意程度, 取决于用户的任务是否以目标为导向, 以及注意、横幅位置、横幅点击和横幅识别之间的相互作用。

我们采用了主体内设计, 100名参与者在一个含有三个嵌入网站内容的横幅广告的网页上执行两项任务–阅读新闻和寻找下一步的点击位置。我们收集了行为和眼球追踪数据。

消费者在执行重点任务（阅读新闻）时忽略了横幅广告。阅读时对横幅广告的视觉关注–而不是自由浏览时–以及横幅广告的位置并不影响广告点击。此外, 不一定要完全注意横幅广告才能在事后认出它。

以前的研究主要评估位于网页顶部或侧面的横幅广告的效果。我们用眼动仪作为对嵌入网页内容的横幅广告的视觉注意力的客观测量, 用行为指标来评估广告的兴趣, 并测量了广告在一段时间内的识别度。

在网页的主要内容中嵌入横幅广告的策略导致消费者在浏览网页时, 与重点任务（如阅读）相比, 视觉注意力更高。与放置在传统位置的广告的基准水平相比, 它也会随着时间的推移增加广告识别度。