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A wide gap exists between the innovation and development of self-monitoring, analysis and reporting technology (SMART) technologies and the actual adoption by older adults or those caring for them. This paper aims to increase awareness of available technologies and describes their suitability for older adults with different needs. SMART technologies are intelligent devices and systems that enable autonomous monitoring of their status, data analysis or direct feedback provision.

This is a scoping review of SMART technologies used and marketed to older adults or for providing care.

Five categories of SMART technologies were identified: (1) wearable technologies and smart tools of daily living; (2) noninvasive/unobtrusive technology (i.e. passive technologies monitoring the environment, health and behavior); (3) complex SMART systems; (4) interactive technologies; (5) assistive and rehabilitation devices. Technologies were then linked with needs related to everyday practical tasks (mainly applications supporting autonomous, independent living), social and emotional support, health monitoring/managing and compensatory assistance rehabilitation.

When developing, testing or implementing technologies for older adults, researchers should clearly identify concrete needs these technologies help meet to underscore their usefulness.

Older adults and caregivers should weigh the pros and cons of different technologies and consider the key needs of older adults before investing in any tech solution.

SMART technologies meeting older adult needs help support both independent, autonomous life for as long as possible as well as aiding in the transition to assisted or institutionalized care.

This is the first review to explicitly link existing SMART technologies with the concrete needs of older adults, serving as a useful guide for both older adults and caregivers in terms of available technology solutions.

This study aims to determine antecedents of market discipline. A model was constructed by extending the theory of planned behavior (TPB) to explore the cognitive, psychological and social factors that influence the market discipline in the form of withdrawal behavior.

This study applied a quantitative approach by surveying 181 Indonesian retail investors in Sharia mutual funds, which were represented by civil servants. The samples were collected using the purposive sampling technique. This study used the partial least square–structural equation model to analyze the data.

The results revealed that the Islamic financial literacy, the attitudes toward withdrawal, the subjective norms and the perceived behavioral control had a positive significant effect on the withdrawal intention, whereas financial risk tolerance had an insignificant impact. Then, all the exogenous variables and intention to withdraw had a significant contribution in explaining market discipline. Contrary to the proposed hypothesis, the attitude toward withdrawal had a negative impact on market discipline. The structural model indicated that the TPB could be extended by adding some exogenous variables (i.e. Islamic financial literacy and financial risk tolerance) in determining the intention to withdraw and withdrawal behavior, which indicated the market discipline in Sharia mutual funds.

This study was limited to individual investors who work as civil servants. This study did not accommodate different demographic factors such as age and gender, which influence fund withdrawal behavior.

The government must focus on the inclusion of market discipline in Sharia mutual funds’ regulation to encourage the risk management disclosure, specifically that related to Sharia compliance.

Previous studies applied a traditional finance theory to predict market discipline, but this study contributes to filling the theoretical gap by explaining the market discipline from a behavioral finance perspective that was found in Sharia mutual funds.

The cloze procedure has been seen by accounting researchers as a useful tool for investigating the communicative effectiveness of accounting narratives. Compared with text‐based readability measures, such as the Flesch test, the cloze procedure has often been viewed as an alternative and superior method of measuring understandability. Provides a critical review of the accounting and educational cloze‐based literature. In particular, questions the validity of the cloze procedure, the cloze procedure’s measurement of understandability, and the correctness of the criterion reference scores traditionally used to interpret cloze scores. Concludes that these legitimate concerns about the cloze procedure must be taken into account when the results of cloze‐based accounting research studies are evaluated. Repeats calls for further research to establish the validity of the cloze procedure in the accounting domain and to support the results of existing studies.

This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and capital structure.

This research applied a quantitative method. The article collects large samples of listed firms from 23 developing and nine developed countries and applied the panel data techniques. This research used firm-level data from the DataStream database for both developed and developing countries. The study uses 4,912 firm-level data from 23 developing countries and 4,303 firm-level data from nine developed countries.

The findings reveal a significant positive relationship between goodwill assets and capital structure in developing countries, but goodwill assets have a significant negative relationship with capital structure in developed countries. Moreover, financial market development positively moderates the relationship between goodwill assets and the capital structure of firms in developing countries. The results inform firm managers that goodwill assets serve as additional collateral to secure debt financing. Moreover, policymakers should formulate a debt market policy that recognizes goodwill assets as additional collateral for the purpose of obtaining debt capital.

The study has several implications. First, goodwill assets are identified as a factor of capital structure in this study. Fixed assets have been identified as one of the drivers of capital structure in previous research, although goodwill assets are seldom included. Second, this article shows that along with demand-side determinants, supply-side determinants also play an important role in terms of the firms' choice about the capital structure. Therefore, firms should take both the demand-side and supply-side factors into consideration when sourcing for external financing (i.e. debt capital).

The study considered goodwill as a component of capital structure. The study analysis includes a large sample of enterprises, including 4,912 big firms from 23 developing countries and 4,303 large firms from nine industrialized or developed countries, which adds to the current capital structure information. Furthermore, a large sample size increases the results' robustness and generalizability.