Purpose The purpose of this paper is to improve control performance and safety of a real two-wheeled inverted pendulum (TWIP) robot by dealing with model uncertainty and motion restriction simultaneously, which can be extended to other TWIP robotic systems. Design/methodology/approach The...

Purpose – Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes‐Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is...