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Financial fraud is a severe corporate fraud committed for achieving various objectives, like attaining financial targets, lowering debt and providing good signals to the market. Such financial fraud deceives stakeholders and results in substantial financial losses. This study aims to detect financial fraud using the modified Beneish M-Score, the most appropriate forensic tool for fraud detection. Furthermore, the current study also examines the influential role of the fraud triangle’s elements (pressure, opportunity and rationalization) on financial fraud in nonfinancial firms during 2018–2021, offering insight for understanding and mitigating fraudulent activities in the corporate world.

Financial fraud is treated as a dependent variable measured through a modified Beneish M-score, while the fraud triangle elements (pressure, opportunity and rationalization) are measured through six proxies, which are financial stability, leverage, financial target, nature of the industry, the effectiveness of supervision and auditor changes.

The study's finding proclaimed that fraud triangle elements result in financial fraud. Findings unveil that all elements (pressure, opportunity and rationalization) of the fraud triangle significantly influence financial fraud. The study confirms that these elements must be considered to protect investors and provide a safe environment for investment.

Rare literature found addressing the detection of financial fraud and its nexus with the fraud triangle specifically in Pakistan where deficient governance is notably prevalent. This study attempts to fill such a gap and contribute to knowledge.

This study aims to investigate the impact of supply chain concentration (SCC) on corporate research and development (R&D) investment and determine the moderating roles of industry concentration and financing constraints on the relationship between SCC and R&D investment.

The study collected data from Chinese listed companies, used the fixed effects model to test the research hypotheses and further used the two-stage Heckman test and propensity score matching (PSM) to address potential endogeneity issues.

The result reveals a negative impact of SCC on corporate R&D investment. In addition, industry concentration mitigates the negative impact of SCC on corporate R&D investment, but financing constraints strengthen the negative impact.

This study introduces the concept of SCC and empirically tests its effect on R&D investment, further explaining the lack of corporate innovation. This study inspires companies to strengthen SC management and weigh the level of SCC with environmental factors.

Off-Site Construction (OSC) has received much government and public attention during and after COVID. Building Information Modelling (BIM) is an initiative discussed widely to promote OSC implementation. Although many policy promotions have been published, there are many challenges to implementing BIM and OSC in real life and questions of whether they really offer value to healthcare design professionals. This research aims to investigate BIM and OSC to understand their commonalities and differences of challenges by collecting empirical evidence from China’s healthcare construction.

This exploratory research adopted a mixed method with a questionnaire survey and interviews. A total of 261 questionnaires were received (with 183 valid), followed by 31 semi-structured interviews.

This research reveals that although both OSC and BIM face similar adoption challenges and suspicious attitudes in real-life projects, their challenges’ connotations and reasons are different. OSC faces scepticism for its customisation costs and technical constraints, while BIM is seen as limited in utility and complex to integrate. Highlighting these as socio-technical challenges, the research advocates for an integrated framework to effectively implement OSC and BIM, addressing both technical and collaborative needs in healthcare construction.

This research examines OSC and BIM within the context of healthcare construction, a focus that is relatively underexplored. The research provides a juxtaposition of the perceived and practical challenges of adopting these technologies, revealing a gap between the industry’s expectations and the current capabilities of OSC and BIM, thereby contributing to the development of modern methods of design in healthcare.

Natural elements in the biological organs of plants and animals consist of repetitive geometries, which often form the basis for the new lattice structure design with improved performance. The purpose of this study is to investigate the energy absorption capabilities and deformation behavior of lattice structures inspired by Helleborus petticoat flower and fish scale patterns.

The authors designed arc-shaped strut lattice structures by incorporating the geometrical features of Helleborus petticoat flower and fish scale pattern into lattice strut configuration. The structures were printed from thermoplastic polyurethane (TPU) material using fused deposition modeling process and tested under uniaxial compression. The energy absorption parameters, such as specific energy absorption (SEA), mean plateau stress, onset densification strain and absorption efficiency were determined, and deformation mechanism under static compression was analyzed. The SEA of proposed structures was compared with other TPU structures in the reported literature.

The results show that the lattice strut configuration affects the mechanical properties, energy absorption characteristics and deformation behavior of the proposed bio-inspired structures. The SEA was found to be in the range of 0.34–0.97 kJ / kg. Overall, the novel flower-inspired structure displayed significantly higher SEA (+185%), compared to fish scale-derived structure.

To the best of the authors’ knowledge, the authors have designed the proposed lattice structures for the first time. The energy absorption characteristics and deformation behavior of proposed lattice structures had never been reported previously.

Entrepreneurial passion is constantly considered a core driver of the entrepreneurial process. In reality, however, many passionate entrepreneurs still fail to persist in their ventures. Whether entrepreneurial passion negatively affects entrepreneurial persistence is not well known. The current study explores how entrepreneurial passion inhibits entrepreneurial persistence based on self-regulation theory. The moderating role of the perceived entrepreneurial institutional environment on the relationship is further investigated.

The study collected data from 200 entrepreneurs using a two-stage questionnaire. In the first stage, demographic information was obtained from the respondents, and their entrepreneurial passion, self-regulatory assessment mode and perceived entrepreneurial institutional environment were measured. Three months later, in the second stage, entrepreneurial persistence was evaluated.

The results show that entrepreneurial passion has a positive effect on self-regulatory assessment mode. Further, self-regulatory assessment mode negatively impacts entrepreneurial persistence and mediates the negative relationship between entrepreneurial passion and persistence. In addition, the greater the perceived level of the entrepreneurial institutional environment is, the weaker the positive association between entrepreneurial passion and self-regulatory assessment mode and the weaker the mediating effect of self-regulatory assessment mode on the relationship between entrepreneurial passion and entrepreneurial persistence and vice versa.

This paper clarifies the unknown negative effects of entrepreneurial passion, contributes to the theoretical relationship between the constructs of entrepreneurial passion and persistence and provides insights for decision-making by entrepreneurs, government and venture capital institutions.

This paper aims to investigate whether individual adaptability mediates the relationship between psychological capital and psychological well-being (PWB) of Ugandan small enterprise employees. Furthermore, the paper examines whether psychological capital and individual adaptability also affect PWB.

A cross-sectional survey design using a quantitative approach was used in this study. Data were collected from 726 employees of small enterprises in Uganda using a self-administered questionnaire. Data were analysed using the Statistical Package for Social Scientists and uploaded into AMOS version 23. The hypotheses were tested using the structural equation modelling technique.

Results confirm that individual adaptability partially mediates the relationship between psychological capital and PWB. Findings further indicate that psychological capital is positively related to individual adaptability and that individual adaptability is positively related to PWB.

First, the sample of this study consisted of employees working with small enterprises in Uganda with different demographic characteristics; thus, the generalizability of these findings to other sectors or contexts needs to be established. Secondly, the study was quantitative in nature. This study has managerial implications in a way that managers should have people management skills that support their employees to develop psychological capital and individual adaptability.

This study may be among the first to demonstrate that individual adaptability partially mediates the relationship between psychological capital and PWB in the context of small enterprise employees of Uganda, an African developing country. Consequently, this study contributes to both theory and literature via the broaden-and-build theory and the complex adaptive systems theory, hence adding to the scant existing literature on psychological capital, individual adaptability and PWB.

Given the current friction and wear challenges faced by automobile parts and bearings, this study aims to identify a novel texture for creating anti-friction and wear-resistant surfaces. This includes detailing the preparation process with the objective of mitigating friction and wear in working conditions.

Femtosecond laser technology was used to create a mango-shaped texture on the surface of GCr15 bearing steel. The optimized processing technology of the texture surface was obtained through adjusting the laser scanning speed. The tribological behavior of the laser-textured surface was investigated using a reciprocating tribometer.

The friction coefficient of the mango-shaped texture surface is 25% lower than that of the conventional surface, this can be attributed to the reduced contact area between the friction ball and the micro-textured surface, leading to stress concentration at the extrusion edge and a larger stress distribution area on the contact part of the ball and disk compared to the conventional surface and the function of the micro-texture in storing wear chips during the sliding process, thereby reducing secondary wear.

The mango-shaped textured surface in this study demonstrates effective solutions for some of the friction and wear issues, offering significant benefits for equipment operation under light load conditions.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2024-0127/

Online grocery stores are facing challenges. The intense competition in the online grocery market has driven companies to seek technological innovation. Moreover, the operations of online grocery stores on both the supply and demand sides are not sufficiently meeting the requirements of consumers and managers. The powerful capabilities of the Generative Pre-Trained Transformer (GPT) technology align with the needs of online grocery stores for innovation and upgrading. This study uniquely leverages GPT’s advanced natural language processing, adaptive learning and generative capabilities to analyze and optimize the online grocery supply chain competition in ways not possible with traditional analytical tools.

This paper constructs a Stackelberg game model, comprising a secondary supply chain consisting of a supplier who provides products and a retailer who sells them. This study explores the impact of GPT technology on online grocery store operations from the demand side and supply side, specifically including the value of service information, demand information and information-sharing behavior.

The findings reveal several vital conclusions: (1) On the demand side, the service information plays a crucial role in enhancing service levels and increasing consumer demand; (2) On the supply side, demand information provides positive incentives for retailers and suppliers and (3) Information-sharing behaviors can lead to cooperative relationships between upstream and downstream supply chain members, significantly increasing their respective service levels. This study not only explores the impact of GPT on the online grocery supply chain but also presents a rigorous framework for validating GPT-generated insights, ensuring the reliability of our findings.

This study provides valuable insights into a promising field. It employs game theory to analyze the impact of GPT technology on the overall operation of the online grocery supply chain and the market strategy of online grocery stores.

Drawing on the tenets of institutional theory, the purpose of this study is to examine the impact of Confucianism on technology for social good, while also considering the moderating influence of extrinsic informal institutions (foreign culture) and intrinsic formal institutions (property rights).

This study constructs a comprehensive database comprising 9,759 firm-year observations in China by using a sample of Chinese A-share listed firms from 2016 to 2020. Subsequently, the hypotheses are examined and confirmed, with the validity of the results being upheld even after conducting endogenous and robustness tests.

The findings of this study offer robust and consistent evidence supporting the notion that Confucianism positively affects technology for social good through both incentive effect and normative effect. Moreover, this positive influence is particularly prominent in organizations with limited exposure to foreign culture and in nonstate-owned enterprises.

The findings contribute to the literature by fostering a deep understanding of technology for social good and Confucianism research, and further provide a nuanced picture of the role of foreign culture and property rights in the process of technology for social good in China.

Tourist attractions promote their marketing campaigns by releasing short tourism promotional videos for their potential to promote tourists’ decision-making. However, few scholars have studied the impact of short videos of cultural heritage tourism sites on potential tourists’ destination decisions.

In this study, the Wudang Mountain Complex, a world cultural heritage site, was used as a case study, and stimulus-organism-response theory was applied to forecast the behavioral motives of prospective tourists. About 401 responses from those who watched the short videos of the Wudang Mountain Complex were collected for the structural equation modeling test.

The study’s findings have validated the link among tourists’ cultural involvement, cultural experience, positive emotions, cultural identity, destination image, cultural heritage value and destination decisions. Positive emotions and cultural heritage values directly and significantly influence decision-making. Meanwhile, cultural involvement is very important, and it indirectly influences decision-making through cultural experience, positive emotions and cultural heritage values. However, cultural identity and destination image do not significantly influence decision-making.

The research enhances comprehension of how short video promotions influence cultural heritage tourism. It sheds light on the development of tourism promotions for cultural heritage sites and the creation of short tourism videos.