This study investigates the sensitivity reflected in the accounting earnings differs according to the difference in the characteristics of accounting information such as profit and loss for the same market information. For this, market information and accounting data were analyzed for 11,462 non-financial listed companies listed on the KOSPI and KOSDAQ markets from 2012 to 2020 by using Basu's measurement of conditional conservatism and Ball and Shivakumar's measurement of conservatism. Accounting earnings sensitivity was analyzed according to the combination of information. As a result of the study, it was confirmed that both earnings and losses corporates recognize losses with delay, while losses are recognized quickly by loss corporates and delayed recognition by earnings companies. It was confirmed that more strict conservatism was applied to the losses corporates compared to the earnings corporates by delaying the recognition of earnings while the early recognition of the losses. It provides empirical data on the causality between the asymmetric timeliness and the combined effect of market information and accounting information by verifying that the losses corporates responds sensitively to market information while the earnings corporates does not react sensitively to the market information.
The purpose of this study is to present factors and strategies for successful rewarded-crowdfunding of companies. For this, rewarded-crowdfunding based on the extended theory of planned behavior(E-TPB) by adding individual innovation and risk preference as extended variables, in addition to the basic variables of the theory of planned behavior(TPB), including attitude, subjective norm, and perceived behavior control. In addition, the moderating effect of rewarded-crowdfunding experience was confirmed. In addition, the moderating effect of the rewarded-crowdfunding experience was confirmed, and exploratory factor analysis and multiple regression analysis were conducted for questionnaires who were aware of the concept of rewarded-crowdfunding. As a result of testing the hypothesis, it was found that attitude, subjective norm, perceived behavioral control, and risk preference affect the intention to invest in rewarded-crowdfunding. Also, we could find that perceived behavior control and risk preference were moderately influenced by investor who had experience in rewarded-crowdfunding. Based on the research results, it has academic and practical value by presenting the direction of enhancing the success of rewarded-crowdfunding that companies can use as a way to raise funds and boost sales.
Yanjinlkham Khurelchuluun;Zainab Shabir;Dong-Seok Lee;Gwi-Gon Kim
Journal of Industrial Convergence
/
v.21
no.11
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pp.1-12
/
2023
With the recent explosive popularity of SNS, it is increasingly important to utilize SNS marketing, and in this process, the importance of image and caption order in SNS layout is also growing. This research aims to analyze the impact of SNS layouts (Image First vs. Caption First) on the user's attitude toward SNS shopping. A survey was conducted targeting 350 general public and college(graduate) students living in Daegu City and Gyeongbuk Province. The data was analyzed using PROCESS, regression analysis, and t-test by SPSS 21.0 program. The result of this study, it was confirmed that the Image First was more accessible than the Caption First. The Caption First was confirmed to be more diagnostic than the Image First. Moreover, from three specific mediation paths, only two were confirmed, named is through diagnosticity and usefulness, and through accessibility, diagnosticity, and usefullness. The path through diagnosticity and usefulness were stronger than another. Additionally, the impact of accessibility on diagnosticity was found to be higher when involvement was high rather than when involvement was low.
Regarding the discourse on the correlation between governmental financial support and firm performance, much emphasis has been placed on the role of individual corporate characteristics as well as spatial features. However, there is a notable scarcity of empirical research examining the integrated impact of corporate and cluster characteristics on managerial performance. This study addresses this gap by empirically analyzing the financial and non-financial outcomes resulting from specific allocations of governmental financial support. Additionally, it explores corporate and cluster characteristics predicted to moderate the influence between governmental financial support and firm performance. The analysis employs a two-level hierarchical linear model (HLM) at individual and group levels. The data, reorganized based on business registration numbers at the firm and cluster levels, ultimately utilized panel data from 83,395 firms and 641 clusters. The research findings indicate that governmental financial support demonstrates a positive effect (+) on both sales and patents for firms, suggesting its effectiveness in complementing market failures. Results from the hierarchical linear model analysis show that when combined with human capital capacity, absorptive capacity, and cluster network density, governmental financial support exhibits significant positive effects on sales. This study contributes theoretical and practical insights by analyzing the relationship between governmental financial support and firm performance using a two-level hierarchical linear model. It highlights the role of corporate characteristics such as human capital and absorptive capacity, along with cluster characteristics like cluster network density, in moderating the effects of governmental financial support on firm performance.
Today, firms are constantly transforming and innovating to survive under the rapidly changing business environment. The introduction of cloud computing services has become popular throughout society as a whole and is expected to result in many changes and developments not only in firms and but also in the public sector subject to innovation. The purpose of this study is to investigate the effect of the characteristics of cloud computing services on the perceived expected performance according to innovativeness based on innovation diffusion theory. The results of the analysis of the data collected from this research are as follows. The convenience and understanding of individuals' work as well as the benefits of cloud computing services to them depend on the innovative trend of cloud computing services. Further, the expectations for personal benefit and those for organizational benefit of cloud computing services are different from each other. Leading firms in the global market have been actively engaged in the utilization of cloud computing services in the public sector as well as in private firms. In consideration of the importance of cloud computing services, using cloud computing services as the target of innovation diffusion research is important. The results of the study are expected to contribute to developing future research models for the diffusion of new technologies, such as big data, digital convergence, and Internet of Things.
Journal of the Korea Academia-Industrial cooperation Society
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v.19
no.2
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pp.228-237
/
2018
The purpose of this study is to develop an index to measure regional creativity factors from previous research, as well as to empirically analyze the relationship between regional creativity and regional growth. We conduct panel analysis on the balanced panel data of regional creativity in fifteen Korean cities and provinces during 2008-2012. The result of hypothesis testing are as follows: First, amongst factors of regional creativity, sub-factors such as creative personnel and intangible asset (of the basic asset factor), creative enterprise (of the economic agent factor), and convergence and creative industries (of the core industry factor) showed significant influential relationships with GRDP (Gross Regional Domestic Product) as positive. Concerning the systemization factor, all sub-factors showed no significant relationship with GRDP. Second, amongst the factors, creative personnel (of the basic asset factor), start-up and entrepreneurship (of the systemization factor), creative enterprise (of the economic agent factor), the regional space factor, and convergence industry (of the core industry factor) showed significant positive relationships with employment rate. However, tangible and intangible creative asset (of the basic asset factor), convergence management and administration (of the systemization factor), Large/middle/small enterprises and central government/municipalities (of the economic agent factor), and creative industry (of the core industry factor) showed no significant relationship with employment rate. The results of this study will provide insight into the current situation for regional creativity, and review the process and short and long term performance. In addition, it will be a basic means to lead the central government's policy of strengthening local autonomy and decentralization.
CEO's leadership is considered most important to cope with the rapidly changing ICT industry environment. Thus, this study attempted to investigate the impacts of the CEO's transformational leadership (referred to as "TL") on the organizational members' innovative/organizational citizenship behavior("IB/OCB") in the domestic ICT businesses. For this, this study conducted an on-line survey with the employees of businesses that belonged to the ICT industry, and received 417 valid responses. The analysis results by SPSS & Amos showed that the ICT business CEO's TL had a significantly positive impact on the members' self-efficacy; the members' self-efficacy not only had a positive impact on their own IB/OCB, but also had a mediating roles in the relationship between CEO's TL and IB/OCB. The Results indicated that the TL should be a CEO's core competency to arouse the members' IB/OCB through members' self-efficacy in the ICT industry.
In this study, we further study the customer's positive emotion about the impact of different inherent service climate on the emotions and satisfaction of the customers who receive the service. Through this, the purpose was to present the direction of creating a service climate. As a research method, structural equation statistical analysis, such as measurement model analysis and structural model analysis, was performed using SmartPLS (v.3.2) for data collected in surveys. Looking at the research results, first, a company's service climate has a positive (+) impact on positive customer emotions: pleasure, pleasure, and happiness. This can be interpreted as an indication that creating a business climate for service is an important factor that elicits positive emotions from customers. Second, a company's service climate and positive customer emotion also have a positive impact on customer satisfaction. Finally, when a company's service climate affects customer satisfaction, happiness has the greatest mediating effect among several parameters. This demonstrated empirically that satisfying the happy feelings of customers is the most important of the company's service climate. Since this study is aimed at a small number of restaurant companies, there is a limit to generalizing the findings and applying them to all restaurant companies. Nevertheless, it is meaningful to study the emotions of positive customers when the service climate affects customer satisfaction, and we hope that the company's analysis of service climate will continue to improve customer satisfaction through various emotional analysis as well as positive factors.
In this study, we tried to examine the effect of service quality on the current industrial product B2B trading market on the degree of sustainable purchase for employees engaged in industrial product B2B trading market. We gathered data from questionnaires from employees who worked in the industrial product B2B trading market for this research. Empirical analysis is carried out through the collected questionnaire materials and finally the research model is finally verified using reliability analysis, validity analysis, discrimination validity analysis, and structural equation model fitness test, and finally Analysis of differences between cooperating companies and vendor, analysis of differences between companies engaged in purchasing industrial materials and developers. The results of the research analysis did not positively influence the quality of the relationship with relativity satisfaction with ease of information exchange and adaptability did not have a positive influence on the quality of the relationship. However, product service exchange, product development cooperation, adaptability, correspondence, reliability had a positive influence on the quality of relationship with relation satisfaction. Relationship of parameters The satisfaction has a positive influence on the quality of the relationship, the degree of sustainable purchase, and eventually the quality of the relationship has a positive influence on each successive purchase. By using the results of this research it is possible to confirm the factors which directly or indirectly influence the strengthening of the relationship between suppliers and purchasers in the industrial material B2B trading market and provide the basis for strategy to B2B trading companies It seems to be meaningful to offer.
The purpose of this study was identified the influence of introducing Electronic Medical Records (EMR) on reception attitude, based on literature investigation, the study converted utility and serviceability from Davis TAM Model into awareness of effects in computerized database except attitude variable. The electronic survey for doctors, nurses, medical technicians of a general hospital located in Gangwon-do was performed for 4 weeks from Nov, 11th, 2009 to Dec, 2nd and the collected data was computerized through SPSS 12.0. The factors influencing reception attitude were divided into 4 categories; basic characteristics of the individual, awareness of privacy protection, awareness of effects in computerized database, technological preparation and measured detailed specific variables. As the result of this, the factors influencing reception intention were different depending on recognizing the effectiveness caused by computerization of medical information. Especially, in terms of the difference between basic characteristics of the individual and awareness of privacy protection, there were significant distinctions among 3 sectors; general, transactional, online information management. The significant effects were identified from information management related to business or online information management depending on experiencing security education.
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