• Asia-Pacific Journal of Business
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• v.12 no.4
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• pp.63-86
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• 2021

Purpose - The purpose of this study is to explore the impact of the application of accounting conservatism on the investment efficiency of listed companies in China under the background of the current rising environmental uncertainty. Design/methodology/approach - This study collected 14,934 observations of A-share listed companies in Shanghai and Shenzhen from 2013 to 2020, and analyzed the data by means of moderating effect test and multiple regression analysis. Findings - The results show that environmental uncertainty deteriorates the company's investment efficiency. The higher the level of environmental uncertainty, the more prone to over-investment and under-investment. Accounting conservatism plays moderating role between environmental uncertainty and investment efficiency. Among them, the moderating effect of conditional conservatism is to alleviate under-investment of the company under high financing constraints and the over-investment, while it intensifies the under-investment under low financing constraints. The moderating effect of unconditional conservatism is to alleviate the under-investment. Research implications or Originality - This study finds out the internal mechanism of accounting conservatism affecting investment efficiency, which not only helps to understand about the value of accounting conservatism standards, but also helps to improve the investment efficiency of listed companies.

• Korean Journal of Occupational Health Nursing
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• v.33 no.2
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• pp.74-82
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• 2024

Purpose: This study delves into the relationship between interactive services and presenteeism among Korean service workers, aiming to discern the moderating effects of supervisor support on the relationship. Methods: Utilizing secondary data from the sixth Korean Working Conditions Survey, involving 7,628 service workers, this study conducted logistic moderated regression analysis to scrutinize the moderating effects of supervisor support on the relationship between interactive services and presenteeism. Results: Approximately 10% of workers experienced presenteeism in the previous 12 months. Females, low-educated, elderly, those working long hours, and low-wage workers were more likely to perceive presenteeism. Notably, a statistically significant U-shaped curvilinear relationship was observed between interactive service duration and presenteeism. The results also underscore the moderating role of supervisory support in shaping the relationship between interactive services and presenteeism. Conclusion: The study highlights the significance of supervisor interest and support in promoting workers' health, thereby not only improving the wellbeing of individual workers but also fostering organizational productivity by reducing presenteeism.

• Journal of Korean Society for Quality Management
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• v.52 no.1
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• pp.115-133
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• 2024

Purpose: The purpose of research is to explore the factors influencing the intention to adopt altcoin investments, based on the Unified Theory of Acceptance and Use of Technology. Through this, it seeks to elucidate the key factors impacting altcoin investment adoption, and provide a comprehensive understanding of the crypto-currency market and investor behavior. Methods: This study analyzed factors affecting altcoin investment intentions using frequency and descriptive analyses, and verified socio-demographic differences with t-tests and ANOVA. Exploratory factor and correlation analyses were conducted for research tool validity and relationship assessment among variables. Hypotheses were tested through regression analysis, integrating control, independent, and moderating variables, along with interaction terms, to establish the model and examine moderating effects. Results: As a result, it is revealed that higher age and experience in crypto-currency investment are associated with intention to invest. Among the independent variables, performance expectancy, social influence, facilitating conditions, and personal innovativeness have positive effects to investment intention to invest, while effort expectancy had a negative effect. The moderating variable, perceived risk, also negatively affected the intention to invest. Notably, significant moderating effects of perceived risk were observed in the relationships between investment intention and both performance expectancy and personal innovativeness. Conclusion: This study provides empirical verification into consumers' intentions to invest in altcoins, offering insights into investors' behavior and decision-making processes based on a practical understanding of altcoin investment acceptance.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.1-21
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• 2023

Purpose - The study investigates the role of authenticity of B2B salespersons has on their consultative selling competence. The study also examines the mediating effect of customer orientation between the authenticity of B2B salespersons and their consultative selling competence, as well as the moderating role of trust in the buyer-seller exchange. Design/methodology/approach - This research utilized a covariance-based structural equation model technique. The study assessed the research model's moderation effects through a stepwise approach, which allowed for an examination of the moderating effect of trust in the buyer-seller relationship. Findings - As a result of structural equation analysis, this study found that the authenticity of B2B salespersons influences their consultative selling competence by mediating their customer orientation significantly. In addition, trust in the buyer-seller exchange plays a significant role as a moderating variable between customer orientation and competitive selling competence, but it is not significant as a moderating variable between the authenticity and customer orientation of B2B salespersons. Research implications or Originality - This research proposed the role of authenticity of the B2B salesperson as a key factor in the trust-based relationship and a key variable of consultative selling competence. The study has taken the research on the authenticity of the B2B salesperson one step further from the study of authenticity of the brand and the company's leadership.

• Korean Journal of Occupational Health Nursing
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• v.33 no.3
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• pp.117-126
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• 2024

Purpose: The purpose of this study was to identify the effect of nurses' workplace incivility on workplace bullying, as well as the moderating effects of organizational silence and head nurses' authentic leadership. Methods: A descriptive research design was used with a convenience sample of 154 nurses. Data were collected from April 02 to April 18, 2024 using self-reported online questionnaires. Data were analyzed using t-test, ANOVA, Pearson correlation coefficients, and hierarchical multiple regression analysis. Results: Workplace bullying was positively correlated with organizational silence and workplace incivility (r=.65, p<.001, r=.82, p<.001); however, it was negatively correlated with head nurses' authentic leadership (r=-.63, p<.001). In addition, organizational silence had a moderating effect on the relationship between workplace incivility and workplce bullying (β=.12, p=.006). Conclusion: Organizational Silence has a moderating effect on the relationship between nurses' workplace incivility and workplace bullying. This study's findings indicate the necessity of reducing organizational silence in the context of incivility and bullying experienced by nurses in the workplace.

• Proceedings of the Safety Management and Science Conference
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• 2011.11a
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• pp.123-133
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• 2011

This paper reviewed the relationship between job stress and human error, and the moderating effect of age and maintenance type on the relationship between job stress and human error in maintenance personnel. Based on the responses from 450 maintenance personnels, the results of multiple regression analysis showed that physiological and psychological stress responses have positively related with human error. In moderating effect test, age appeared to impact on the relationship between physiological/behavioral stress and human error.

• Asian Journal of Innovation and Policy
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• v.4 no.1
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• pp.76-102
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• 2015

Drawing upon the resource-based-view of a firm, we investigate the moderating role of operations efficiency on the link between environmental and financial performance. Extant literature has highlighted that operations efficiency is closely associated with the environmental/financial performance of firms, but no empirical study has investigated how operations efficiency affects the link between environmental and financial performance. We argue that operations efficiency could act as a moderator of this relationship. To test the hypothesized relationships, we have used available secondary quantitative UK data, namely data on the environmental/financial performance of Britain's most admired companies. By employing moderated regression analysis, we have found strong evidence for the moderating impact of operations efficiency. Our results are useful to managers in that they show that improvements in operations efficiency in a company can also help improve environmental/financial performance and vice versa.

• Korean Journal of Adult Nursing
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• v.25 no.5
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• pp.549-558
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• 2013

Purpose: The purpose of this study was to identify impact of stress on depression among university students and the moderating effect of social support in the relationship between stress and depression in university students. Methods: A total of 445 subjects were participated from May to July 2011. Data were collected by self-reported questionnaires and t-test, ANOVA, and stepwise multiple regression with SPSS/WIN 20.0 were used to analyze the data. Results: The results indicate that depression was increased by stress and decreased with social support. Social support included four type of social support behavior; emotional support, informational support, material support, and appraisal support. Multiple regression analysis showed that moderating effect of emotional support was significant when provided by friends but not by parents. Conclusion: These finding indicate the importance of emotional support of friends on depression in university students.

• Journal of the Korea Safety Management & Science
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• v.15 no.4
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• pp.365-372
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• 2013

This paper reviewed the relationship between perceived organizational justice(distributive justice, procedural justice, interactional justice) and job stress, and the moderating effect of trust(organizational trust and superior trust). Based on the responses from 176 employees, the results of multiple regression analysis appeared as follow; 1) Distributive justice and interactional justice effect negatively on job stress, but procedural justice does not effect on job stress. 2) While organizational trust and superior trust are stronger, interactional justice effect less negatively on job stress. When interactional justice is higher, job stress is lower in high trust level than in low trust level.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.389-397
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• 2014

This paper reviewed the relationship between job stress and service quality, and the moderating effect of organizational justice in food service restaurant. Based on the responses from 209 employees, the results of multiple regression analysis appeared as follow; 1) job stress(insufficient job control, lack of reward, occupational climate, job insecurity, interpersonal conflict) partly effect negatively on all service quality factors(tangibility. reliability, responsiveness, empathy). 2) distributive justice and procedural justice partly effect positively on the relationship between job stress and service quality.