• Title/Summary/Keyword: Moderation effect

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Ownership Concentration, Board Education Diversity, and Environmental Accounting Disclosure in Kenyan Listed Firms. Moderation Approach

  • TARUS, John Kipngetich
    • 웰빙융합연구
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    • 제3권1호
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    • pp.1-10
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    • 2020
  • The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

감정노동과 상사의 감성지능이 간호사의 직무만족과 조직몰입에 미치는 영향 (A Study on the effect of emotional labor and leader's emotional intelligence on job satisfaction and organizational commitment for nurses)

  • 정명숙;김광점
    • 한국병원경영학회지
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    • 제11권4호
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    • pp.1-18
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    • 2006
  • The purpose of this study is to examine the effects of nurses' emotional labor and the importance of leaders' emotional intelligence roles by verifying them with job satisfaction and organizational commitment for 396 nurses at 8 university hospitals in Seoul and Gyeonggi province. It was found that emotional labor had a negative relationship with job satisfaction and organizational commitment. And leaders' emotional intelligence has a significant positive relationship with job satisfaction and organizational commitment. However, leaders' emotional intelligence has no moderation effect on emotional labor and dependent variables. As this study shows that emotional labor and leader's emotional intelligence affect organizational effectiveness of hospital nurses, it would be important to not only manage members' emotional labor but to also develop the emotional intelligence of both leaders and the staff.

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후기게시판 신뢰 요인 연구: 온라인 쇼핑몰 후기게시판을 중심으로 (The Consumer Trust on e-WOM: In the Perspective of Seller Managed Web Review Boards)

  • 장은진;김정군
    • 한국정보시스템학회지:정보시스템연구
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    • 제20권4호
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    • pp.233-254
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    • 2011
  • Although e-commerce is growing fast, e-commerce consumers are still under higher risk and uncertainty in the comparison of the traditional commerce's. Consumer review boards of online shopping malls are good measures to help buyer's decision making, and should be managed effectively by sellers. We formulate the research model on consumer trust formation on seller managed web review boards on the background of previous literatures on e-WOM and trust. Our data analysis with 368 samples shows seller's reputation, e-service quality, perceived reviewer's benevolence and ability have significant positive effect on the trustworthiness of the board. Product involvement shows weak negative moderation effect on the relationship between perceived reviewer's benevolence and trustworthiness of review boards.

모바일 IPTV 사용자 만족요인 연구 : 디자인 심미성과 네트워크 품질의 조절효과를 중심으로 (Exploring Antecedents of Mobile IPTV Satisfaction : Focusing on Aesthetic Simplicity and Moderating Role of Network Quality)

  • 장은진;김정군;신용호
    • 한국정보시스템학회지:정보시스템연구
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    • 제21권4호
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    • pp.133-153
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    • 2012
  • This study explores the factors influencing user satisfaction of mobile IPTV and their relationship. We formulate the research model based on characteristics of mobile device and IPTV. Responsiveness, contents satisfaction, price satisfaction, aesthetic simplicity, network quality are proposed as essential antecedents of mobile IPTV satisfaction. We also suggest network quality and gender as moderators. Our data analysis with 297 mobile IPTV users shows contents and price have significant positive effect on mobile IPTV satisfaction. Network quality shows positive moderation effect on the relationship between responsiveness and satisfaction.

How does Voluntary Carbon Disclosure (VCD) Induce Changes in Carbon Performance? With the Role of Management Capability

  • Kim, Seonae;Kim, Jong Dae
    • 한국환경과학회지
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    • 제30권10호
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    • pp.863-877
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    • 2021
  • While there a growing interest in Voluntary Carbon Disclosure (VCD), comparatively little is discussed whether the improved quality of voluntary carbon disclosure can lead to subsequent changes in a company's carbon reduction performance. Drawing on companies under the Korean Emission Trading Scheme (ETS) with the contents analysis of their sustainable reports, the present research seeks to address the existing knowledge gaps in the current literature on environmental disclosure. Findings empirically show that an increase in the voluntary carbon disclosure score is positively transformed into changes in carbon performance and further develop that the effect of voluntary carbon disclosure on carbon performance varies depending on changes in management capability with the moderation effect.

Exploring the Structural Relationship among Beauty Influencers' Attractiveness and Homophily, Emotional Attachment, and Live Commerce Stickiness

  • Madina, Suleimen;Kim, Hyeon-Cheol
    • International journal of advanced smart convergence
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    • 제10권4호
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    • pp.149-157
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    • 2021
  • This study aims to understand how an influencer's social and physical attractiveness, background and value homophily influences consumer's emotional attachment, which in turn causes user stickiness with regards the influencer's live commerce. We tested all proposed hypotheses among users of the online shopping platform "TaoBao". Ultimately, 297 questionnaires were collected by means of an online survey. The results revealed that social and physical attractiveness positively influence emotional attachment. Meanwhile only value homophily significantly affected emotional attachment, whereas background homophily did not significantly affect emotional attachment. Additionally, emotional attachment was found to significantly influence live commerce stickiness. We also investigated the moderation effect of perceived beauty trends of products sold on live commerce, where the results indicated that high beauty tends to have a higher effect on live commerce stickiness behavior. Lastly, theoretical and managerial implications have been offered.

The Effects of Children's Self-perception and Human Rights Recognition in Local Children Center - Focusing on moderation effects of right guarantee and use satisfaction -

  • Rho, Seon-duk;Sim, Mi-young
    • 한국컴퓨터정보학회논문지
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    • 제24권2호
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    • pp.201-207
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    • 2019
  • The purpose of this study is to suggest some implications by empirical testing the relationships between children's self-perception and human rights recognition in local children's center. For this study, Total 438 children were sampled and surveyed. The analytical results are the followings. First, personal characteristics was shown to have a significant effect to human right recognition. Second, self-perception was shown to have a significant effect to human right recognition. Third, right guarantee of center was shown to moderate the relationship between self-perception and human right recognition. This study provides some theoretical and polcy implications basing on these analytical results.

Influence of COVID-19 Anxiety on Vigor and Innovative Work Behavior: Mediated Moderation of Flexible Work Arrangement

  • Jonghun Sun;Yoon Soo Jun
    • 감성과학
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    • 제26권2호
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    • pp.3-12
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    • 2023
  • The present study examines the impact of COVID-19 anxiety on employees' psychological resources and behaviors, drawing on the conservation of resources theory. We also investigate whether flexibility in work contexts has a meaningful effect on employees' responses to the pandemic. A total of 284 working adults participated in an online survey consisting of self-reporting questionnaires that assessed levels of COVID-19 anxiety, vigor, innovative work behavior, and flexible working arrangements. The results showed that the level of vigor mediated the positive relationship between COVID-19 anxiety and innovative work behavior, and the perceived level of flexible working arrangements moderated this mediation effect positively. The findings highlight the importance of considering employees' psychological resources and work arrangements in managing the negative impact of COVID-19-related anxiety. This study provides theoretical and practical implications for organizations to better understand the psychological processes that employees undergo during a crisis. Further research on diverse work settings and cultural backgrounds is needed to expand on the present findings.

철도기관사의 사고경험이 일의 부정적 전이에 미치는 영향 : 공포불안 정서의 매개효과와 자기효능감의 조절효과 (The Influence of Train Driver's Accident Experience on the Negative Spillover of Work : Mediating Effect of Fear and Anxiety and Moderating Effect of Self-Efficacy)

  • 김중곤;신택현;자이나브 유스포바
    • 대한안전경영과학회지
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    • 제17권3호
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    • pp.53-63
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    • 2015
  • This study highlights empirically the relationship among major constructs such as accident, fear and anxiety emotion, self-efficacy, and negative spillover of work, focused on the railway drivers. The differentiated factor of this study is in that the experience of accident was posed as exogenous variable. The main statistical tool was Regression. Hypothesis tests based on 201 samples verified that the experience of accidents showed a significant effect on negative spillover of work mediated by fear and anxiety, with moderating effect of self-efficacy between fear and anxiety and negative spillover of work. However, the moderating effect was shown as increasing the degree of negative spillover of work, since the drivers recognized their fear and anxiety accrued by accident experience as uncontrollable. This findings suggest the need for mitigating driver's negative emotion - fear and anxiety - through an introduction of practice such as exemption of settlement obligation in accident site and lowering of the penalty for accident responsibility.

사회적 자본에 따른 6차산업 기업가정신이 경영성과에 미치는 영향 (The Effect of the Sixth Industrial Entrepreneurship by Social Capital on Business Performances)

  • 김연종;박상혁;박정선
    • 한국정보시스템학회지:정보시스템연구
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    • 제25권3호
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    • pp.147-173
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    • 2016
  • Purpose The purpose of this study was to investigate the relationship between the 6th industrial entrepreneurship and business performances on social capital. The 6th industry based on its social capital can have a significant impact on business performances. Design/Methodology/Approach For this reason, we examined the relationship between entrepreneurship and business performance using the moderator variables of social capital and the Sixth industry certification. As a result, the 6th industrial entrepreneurship affects significant positive business performance. In particular, the authenticity, communication skills, social responsibility, collaborative, risk susceptibility, and challenging mind have a positive effect on business performances. As a result of moderation effect analysis, the 6th industry certification has no interaction effect of entrepreneurship, and only challenging mind and communication skills, the authenticity showed that the positive effect on business performances. Findings Social capital has interaction effects on the 6th industry entrepreneurship. Low level of social capital improves business performance through a strong challenging mind and social responsibility. High level of social capital are more demanding authenticity, collaboration, and risk sensitivity. And the higher level of social capital, the lower the communication ability, electrical conductivity, and social responsibility.