• 제목/요약/키워드: Independent effect

검색결과 4,075건 처리시간 0.034초

Do Independent Director Characteristics Affect Firm Performance Under the COVID-19 Epidemic? Empirical Evidence from China

  • ZHAO, Xiaoqing;MU, Qingbang;TEO, Brian Sheng-Xian
    • The Journal of Asian Finance, Economics and Business
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    • 제10권1호
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    • pp.31-40
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    • 2023
  • This paper investigates the effect of independent directorship on the firm performance of Chinese listed companies under the impact of the global COVID-19 epidemic. The study starts by assessing the relationship between independent director-related characteristics and firm performance, then mines independent director characteristics variables, collects variable data, proposes reasonable hypotheses, and constructs a data model. 1597 companies listed on Shanghai and Shenzhen stock index, China, from 2020 to 2021 has been selected as the research sample. An empirical study on the relationship between independent directors' characteristics and firm performance was conducted using SPSS25. The results show that under the impact of the global COVID-19 epidemic, the proportion of independent directors on the board of directors, the age of independent directors, the remuneration of independent directors, and the overseas background of independent directors in Chinese listed companies have a negative relationship with the current firm performance, while the proportion of female independent directors and the part-time rate of independent directors do not have a positive effect on firm performance. The findings of this study strongly imply that independent directors' characteristics play a significant role in corporate governance and firm performance in Chinese listed companies and that the external environment has an impact on how well independent directors can carry out their duties.

물리치료원 독립개원의 필요성 (The Necessity of Independent Clinic Open by Physical Therapist in South Korea)

  • 구봉오;이상열;김강훈;정종철
    • 대한물리의학회지
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    • 제5권2호
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    • pp.143-150
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    • 2010
  • Purpose : In this study, by recognizes the legal constraints of a independent physical therapy clinic open, the other countries's law on physical therapist and the expected effect of independent clinic open, we suggest the need for independent clinic open in South Korea. Methods : To recognize the necessity and expected effect of independent physical therapy clinic open, by comparing the system and situation in South Korea with the countries joined in The World Confederation for Physical Therapy. Results : Effects of the independent physical therapy clinic open were following; 1. it could be guaranteed the option of the medical consumer 2. reduce the economic and time burden 3. provide a good quality medical service Conclusion : Independent physical therapy clinic open will provide a better therapeutic environment for consumer and contribute much to improving the benefit of welfare part of the nation. For provide a good quality to medical consumer, independent physical therapy clinic open and the amendment of related law and institutional device are positively necessary.

가출청소년의 사회적 지지, 진로태도성숙이 자립준비에 미치는 영향: 일시청소년쉼터 이용청소년을 중심으로 (Effect of Social Support and Career Attitude Maturity on Readiness for Independent Living : Focusing on Using Youths for Drop in Center)

  • 김은녕;서보람
    • 한국콘텐츠학회논문지
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    • 제18권12호
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    • pp.197-207
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    • 2018
  • 본 연구는 일시청소년쉼터 이용 가출청소년의 사회적 지지, 진로태도성숙이 자립준비에 미치는 영향을 분석한 연구이다. 본 연구 결과 사회적 지지 중 친구 지지가 실무자 지지보다 자립준비에 좀 더 많은 영향을 미치고 있었으며 진로태도성숙은 자립준비의 하위변인 모두에 매우 큰 영향을 미치고 있었다. 곧 가출청소년의 진로태도성숙 수준은 일반청소년들과 마찬가지로 가출청소년이 자립을 준비하는데 있어 매우 중요한 역할을 담당하고 있었다. 이러한 결과를 토대로 본 연구에서는 가출청소년 자립준비를 위한 지원체계 마련, 일시청소년쉼터 실무자의 역량강화, 자립지원을 위한 일시청소년쉼터 역할 정립에 대한 정책을 제언하였다.

자유변동환율체제하의 수산물 수입에 대한 환율의 장단기 영향분석 - 중국으로부터의 주요 수산물 수입품목을 중심으로 - (A Study on the Long and Short Term Effect of Exchange Rate about the Import of Korea's Fisheries during Feely Flexible Exchange Rate System Period - Focus on Main Fisheries Imported from China -)

  • 김우경;김기수
    • 수산경영론집
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    • 제40권3호
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    • pp.169-187
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    • 2009
  • This study analyzes the long and short term effect of exchange rate on the import of Korea's fisheries focussed on main fisheries imported from China. The estimation models consist of the following contents. The first model consists of one dependent variable-import quantity of fisheries imported from China(${IMQ_t}^{CHO}$) and three independent variables-${RP_t}^{CHO}$, $EXC_t$ and $GDP_t$. The second one-one dependent variable-import quantity of fisheries imported from China(${JMQ_t}^{NAG})$ and three independent variables-${RP_t}^{NAG}$, $EX_t$ and $GDP_t$. the third one-one dependent variable-import quantity of fisheries imported from China(${IMQ_t}^{AH}$) and three independent variables-${RP_t}^{AH}$, $EX_t$ and $GDP_t$. the forth one-one dependent variable-import quantity of fisheries imported from China(${IMQ_t}^{KO}$) and three independent variables-${RP_t}^{KO)$, $EX_t$ and $GDP_t$. the last one is made up of one dependent variable-import quantity of fisheries imported from China(${IMQ_t}^{GAL}$) and three independent variables-, ${RP_t}^{GAL}$, $EX_t$ and $GDP_t$. and. The estimation results show that exchange rate of the independent variables are statistically significant in only the first model. The figure is elastic. Especially, the effect of exchange rate in first model is grater than that of the. However, the effect of exchange rate, one of independent variables in the ECM, is not statistically significant.

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환율과 환율변동성의 변화가 수산물 수입에 미치는 영향분석 (A Study on the Effect of Exchange Rate and Exchange Risk about the Import of Korea's Fisheries)

  • 김기수;김우경
    • 수산경영론집
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    • 제37권2호
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    • pp.1-18
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    • 2006
  • This study analyzes the effect of exchange rate and exchange risk on the import of Korea's fisheries. The estimation models consist of the following contents. The first model consists of one dependent variable-import quantity of fisheries$(IMQ_t^{Total})$ and three independent $variables-RP_t^{Total}$, $EX_t\;and\;EXV_t$. The second one-one dependent variable-import quantity of fisheries from China$(IMQ_t^{CN})$ and three independent $variables-RP_t^{CN},\;EX_t\;and\;EXV_t$. And the last one is made up of one dependent variable - import quantity of fisheries from $Japan(IMQ_t^{JP})$ and three independent $variables-RP_t^{CN},\;EX_t\;and\;EXV_t$. The estimation results show that all of the independent variables are statistically significant. Especially, the effect of Chinese $RP_t^{CN}$ is grater than Japanese $RP/P_t^{JP}$. However, the effect of Japanese $EX_t$ is grater than Chinese $EX_t$.

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Environmental Performance and Environmental Disclosure: The Role of Financial Performance

  • IFADA, Luluk Muhimatul;INDRIASTUTI, Maya;IBRANI, Ewing Yuvisa;SETIAWANTA, Yulita
    • The Journal of Asian Finance, Economics and Business
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    • 제8권4호
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    • pp.349-362
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    • 2021
  • This study aims to examine the effect of environmental performance, independent board of commissioners, and firm size on environmental disclosure measured by the Indonesian environmental index. The population in this study is manufacturing and coal mining companies that follow "PROPER" and are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research was conducted by reviewing annual reports to collect information on environmental disclosures. The sampling used in this study was purposive sampling technique and obtained a sample of 117. Also, the data analysis technique used was multiple linear regression analysis with statistical hypothesis testing. The results showed that environmental performance and firm size had a positive effect on financial performance. Meanwhile, the independent board of commissioners does not affect financial performance. Furthermore, environmental performance, firm size, and financial performance have a positive effect on environmental disclosure. While the independent board of commissioners does not affect environmental disclosure. The findings of this research suggest that environmental performance has a significant positive effect on financial performance. The hypothesis is accepted, meaning that companies that are sensitive to environmental problems and run eco-efficiency operations will strengthen the company's profitability.

The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable

  • SUNARTO, Sunarto;WIDJAJA, Budiadi;OKTAVIANI, Rachmawati Meita
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.217-227
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    • 2021
  • This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, and profitability (RNOA) on tax avoidance in banking companies listed on the Indonesia Stock Exchange over the 2014-2018 period. The sampling method employed in this study was the cluster sampling method. The population was all banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection results using the purposive sampling method during the observation includes 209 companies that published complete annual reports and their financial report notes as of December 31, 2018. The results revealed that institutional ownership and independent board of commissioners did not affect profitability. Profitability also did not affect tax avoidance. Further findings showed that institutional ownership and audit committee positively affect tax avoidance. From the result of Sobel test, this study indicated that profitability cannot mediate the effect of institutional ownership, independent board of commissioners, and audit committee on tax avoidance. This study has succeeded in proving empirically that there was a significant effect of the audit committee on profitability, institutional ownership on tax avoidance, and the audit committee on tax avoidance. Therefore, this study supports the agency theory and the research model from previous studies.

QC담당자의 인식 및 실행이 사후관리에 미치는 영향에 관한 연구: KS인증 공장심사 평가항목을 중심으로 (A Study on the Effect of Perception and Practice of QC Personnel on Post-Management: Focusing on KS Certified Factory Evaluation Criteria)

  • 유연택;홍정의;김광수
    • 대한안전경영과학회지
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    • 제26권2호
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    • pp.107-115
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    • 2024
  • This study conducted frequency analysis, reliability analysis, descriptive statistics, and correlation analysis to determine the impact of quality control managers' perception and implementation of KS certification factory inspection evaluation items on follow-up management. Through a multiple linear regression model, the influence of KS certification officer's awareness and implementation of KS certification factory inspection on post management was found to have a positive (+) influence on post management, with implementation having a greater influence on post management than awareness. It was having an impact. The independent variable (perception) has a statistically significant impact on the mediating variable (execution), and in the stage of verifying the mediating effect, the influence of the independent variable (perception) on the dependent variable (follow-up management) has a statistically significant impact. , In the stage where the independent variable (perception) and the mediator (implementation) are input simultaneously, both the independent variable and the mediator have a statistically significant effect on the dependent variable, indicating that there is a mediation effect.

영유아 교사의 전문성, 교수창의성, 놀이신념이 놀이교수효능감에 미치는 영향에 있어 교사-영유아 상호작용과 교실환경의 다중매개효과 (The Effect of Teacher-Infant Interaction and the Multiple Mediation of Classroom Environment on the Effect of Infant Teacher Expertise, Teaching Creativity, and Play Beliefs on Play Teaching Efficacy)

  • 이미선;황혜정
    • Human Ecology Research
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    • 제60권1호
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    • pp.87-98
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    • 2022
  • This study examined the relationships between teacher variables that improve the efficacy of the play teaching of infants and toddlers following a play-oriented curriculum. The participants were 287 infant teachers. The results were as follows. First, the independent variables had a significant effect on the efficacy of play teaching, teacher-infant interaction, and classroom environment. Second, the mediating effects of teacher-infant interaction and classroom environment on the effect of independent variables on the efficacy of play teaching were as follows. The interaction mediating effect between professionalism and play belief was significant, but teaching creativity was found to be significant. In the mediating effect of the classroom environment, expertise, play belief, and teaching creativity were found to be significant. Third, both teacher-infant interaction and the multimedia effect of the classroom environment were statistically significant in mediating the effect of independent variables on the efficacy of play teaching. These results provide basic data on the necessity for teacher education to explore ways to improve teachers' sense of efficacy in teaching play and their teaching skills.

유아의 그림책 홀로 읽기 활동이 읽기 행동에 미치는 영향 : 어머니-유아의 그림책 읽기 상호작용의 효과 (The Influence of Children's Independent Picture Book Reading on Reading Activity: The Effect of Mother-children Interaction)

  • 김영희;박지현
    • 한국지역사회생활과학회지
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    • 제25권4호
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    • pp.619-628
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    • 2014
  • This study analyzes whether children's independent picture book reading affects their reading activities and whether the mother-child interaction during this reading improves their reading activities. The study provides basic data and policy implications for developing children's reading ability. Data were collected from a sample of 192 children aged 4 and 5 in Seoul and Anseong, where a survey of their mothers as well as their nursery school teachers was conducted. Variables of interest were analyzed through a correlation analysis and a hierarchical regression analysis, First, children's reading recognized by their mothers was bipolarized as "very high" or "very low". Second, children's reading activity had a significant positive relationship with independent reading, indicating that children active in independent reading were likely to develop their, reading ability. Third, in addition to independent reading, the mother-child interaction had a significant positive effect on children's-reading ability, indicating the importance of the mother's role in developing the child's reading ability.