• The Journal of Asian Finance, Economics and Business
• /
• 제9권1호
• /
• pp.345-352
• /
• 2022

This study examines the impact of female representation on board of directors and audit committees on financial reporting quality, which also discusses the moderating role of family ownership in female representation on boards of directors and audit committees and financial reporting quality. The unbalanced panel is made up of 271 non-financial companies listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019.The findings reveal that female representation on the board of directors has a large and negative impact on financial reporting, but female representation on the audit committee has a significant positive impact on financial reporting quality. Furthermore, the results reveal that family ownership has a negative impact on the relationship between female presence on boards of directors and financial reporting quality. Furthermore, the findings show that family ownership reduces the impact of female involvement in audit committees on the quality of financial reporting. However, family ownership has no direct impact on financial reporting quality.Our findings suggest that selecting females to serve on boards of directors and audit committees should be based on specific criteria (e.g., monitoring abilities, business competence, knowledge, and experience) rather than on family relationships.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.79-90
• /
• 2021

The purpose of this research is to identify factors affecting the acceptance and use of e-tax services among medium taxpayers in Phnom Penh, Cambodia. The researcher conducted the study based on a quantitative approach by using multi-stage sampling method, which selects a sample size by two or more stages. The first stage sampling was the stratified random sampling and the subsequent stage was purposive sampling. In this study, the stratified random sampling was first used, followed by purposive sampling. The data were collected from 450 medium taxpayers who experienced using e-tax services located in three tax branches in Phnom Penh. This study adapted the confirmatory factor analysis (CFA) and structural equation model (SEM) to analyze the model accuracy, reliability and influence of various variables. The primary result showed that behavioral intention has a significant effect on user behavior of e-tax services among medium taxpayers in Phnom Penh, Cambodia. Moreover, the results revealed that performance expectancy, effort expectancy, social influence, and anxiety have significant impact on behavioral intention. In addition, social influence has the strongest impact on behavioral intention, followed by anxiety, performance expectancy and effort expectancy. Conversely, facilitating conditions, trust in government, and trust in internet do not influence behavioral intention.

• 품질경영학회지
• /
• 제46권4호
• /
• pp.1015-1028
• /
• 2018

Purpose: This study attempts to find how the cultural marketing activities utilizing cultural space affect firm's brand image and brand loyalty, and whether this culture marketing technique is recognized as a social contribution activity by potential customers and thereby influence brand image and loyalty. Methods: The data was collected by using the structured questionnaires to consumers who have experience using the Naver Library, Starfield Library, and Hyundai Card Library. The proposed research model is tested using 178 valid questionnaires using Smart PLS 2.0. Results: This research indicated that among cultural marketing factors, cultural support and cultural promotion have little impact on brand image, whereas culture firm influence brand image. Brand image also had an impact on brand loyalty, but it was found that public libraries operated by companies were not recognized as corporate social contribution activities, nor did they have an impact on the formation of the company's brand image. Conclusions: The study offered a theoretical and empirical foundation for future research by empirically identifying the relationship between cultural marketing and brand image and loyalty and confirmed the coordinating effect of social contribution activities between a cultural firm and its brand image.

• International Journal of Advanced Culture Technology
• /
• 제8권3호
• /
• pp.90-100
• /
• 2020

Our overall society circulates in line with the economical situations characterized by production and consumption and companies play the role of providing products and services, thus taking very significant responsibilities for the socioeconomical and cultural aspects in society. Therefore, when designers attempt to think of a way to enable companies and society to share their values and propose specific concepts and visualize outcomes, it is very critical to be able to understand economical philosophy and management strategies that interconnect companies with society and seek out proper design approaches. Recently, the world's enterprise and management culture tend to connect products and services provided by companies through chains of social values. Based on the abovementioned shift in the management paradigm, the researcher investigates and analyzes actual cases of attempts by Samsung Electronics to achieve its social impacts and studies actual roles and approaches of in-house designers with creativity and insights of humanity with regard to these attempts. Each case is selected from various fields such as the company's products and service development, business systems, culture, and external strategies and the ultimate goal is to learn about actual insights and approaches of designers to make contributions to the company's management with social impacts. Especially, humanity and creative thinking of many designers working in the manufacturing industry can have significant contributions to achieving its management with social impacts and effects of sustainable management.

• 한국콘텐츠학회논문지
• /
• 제19권9호
• /
• pp.293-307
• /
• 2019

현재 사회복지서비스에 대한 지속적인 욕구증가와는 반비례로 사회복지사의 열악한 복지수준은 큰 사회적 문제이다. 특히 사회복지사의 감정노동은 심각한 실정이다. 본 연구는 사례관리 사회복지사의 감정노동이 고객지향성에 미치는 영향을 규명하였다. 또한 구성원들의 감성지능과 리더-구성원 교환관계의 조절효과를 실증분석 하였다. 주요 분석결과는 다음과 같다. 첫째, 감정노동의 표면행위는 고객지향성에 부정적인 영향을 주었고, 내면행위는 긍정적인 영향을 주었다. 둘째, 감성지능은 감정노동의 표면행위와 고객지향성의 관계에서 조절효과를 나타냈다. 또한 감성지능은 표면행위가 고객지향성에 미치는 부정적 영향을 약화시키는 조절효과를 가지고 있었다. 셋째, 리더-구성원 교환관계는 감정노동의 내면행위와 고객지향성의 관계에서 조절효과를 나타냈다. 또한 리더-구성원 교환관계는 내면행위가 고객지향성에 미치는 긍정적 영향을 강화시키는 조절효과를 가지고 있었다. 이러한 연구결과를 바탕으로 논의가 제시되었으며, 향후 연구를 위한 제언도 제시하였다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.883-892
• /
• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• 지식경영연구
• /
• 제17권4호
• /
• pp.27-56
• /
• 2016

Korean traditional markets have been struggling of late as big-sized superstores and SSM(Super Supermarkets) are thriving in the market. They have therefore upgraded their facilities and undertaken management modernization actively to overcome the threat to traditional markets and ensure their competitiveness; however, the effect does not appear to be verifiable. The purpose of this study is to analyze the impact of the organizational characteristics of the traditional market merchant association on social capital and organizational performance. In other words, this paper investigates a merchant association's organizational characteristics in terms of the modernization of business activities of the traditional markets and the influence on their social capital and organizational performance. This study analyzes the traditional market by evaluating the impact of these factors. This study consists of four hypotheses: The first hypothesis relates to the causal relationship between the characteristics of a merchant association and social capital. The second and third hypotheses, respectively, relate to the causal relationships between the social capital of a merchant association and the merchant's satisfaction and that between the social capital of a merchant association and organizational commitment. The last hypothesis relates to the relationship between the organizational commitment of a merchant association and the merchant's satisfaction. This study conducts a reliability and validity analysis of the above factors and analyzes the causal relationships between them by using the PLS(Partial Least Squares) path model as one of the structural equation models. The results of the empirical analysis are summarized as follows: First, the organizational characteristics of the traditional market merchant association have a significant influence on social capital. However, only two sub-hypotheses are not significant; these insignificant hypotheses relate to the relationship between a merchant's entrepreneurship and structural capital and that between a merchant's entrepreneurship and cognitive capital. Second, the social capital of a merchant association influences organizational commitment significantly. Third, the relationship between the social capital of a merchant association and the merchant's satisfaction is mostly significant. However, one of the sub-hypotheses, that is, the relationship between relational capital and a merchant's satisfaction is not exceptionally significant. Lastly, the organizational commitment of a merchant association affect the merchant's satisfaction significantly. Through our extensive study, this paper found that a merchant association's organizational characteristics of the traditional market significantly affect social capital, organizational commitment, and satisfaction through the mediation of social capital. Therefore, in order to activate the key traditional market, an understanding of organizational characteristics and social capital is primarily required. Systematic management and investment pertaining to these two factors will be the first consideration for revitalizing traditional markets.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권9호
• /
• pp.229-239
• /
• 2022

The primary objective of the current study is to ascertain the effect of transparency and disclosure (T&D) on the value of banks operating in the Indian banking sector. It also includes finding the moderating impact of financial distress (FD) and environmental, social, and governance (ESG) on the association between T&D and the valuation of banks. The study employs Panel data analysis (PDA) to analyze data and produce novel results thereafter. The authors of the study have considered using data of secondary nature which is sourced from banks operating in the Indian banking industry. Data in the current study has been considered for ten financial years, i.e., 2010 to 2019. The results reveal that T&D positively impacts a firm's valuation. We have also found evidence that financial distress and ESG (Environmental, Social, and Governance) significantly impact the value of firms under the influence of T&D. As far as we are aware, no study of this kind has been done yet in any developing nation to determine the effect that T&D, FD, and ESG have on the value of Indian banks. This paper can help future researchers in their respective studies that will involve the study variables (FD, T&D, and ESG).

• Journal of East Asia Management
• /
• 제5권1호
• /
• pp.1-31
• /
• 2024

Based on the perspective of consumers and the method of value engineering, this paper uses "CSR expectation deviate level" to measure corporate social responsibility, and discusses the influence of corporate social responsibility on financial performance and its action path. This paper collected the questionnaire survey data of 878 consumers and the panel data of 98 listed companies from 2009 to 2012. The empirical results show that: (1) Consumers pay more attention to products and services, charity, environmental protection and their responsibilities to employees, and less attention to their responsibilities to shareholders or creditors and partners; (2) Corporate social responsibility is negatively correlated with financial performance, and corporate marketing ability plays a moderating role in it. That is, the smaller the gap between the level of corporate social responsibility fulfilled by enterprises and consumers' expectations, the better the financial performance of enterprises, which also reminds enterprises that they need to rationally allocate corporate social responsibility resources and constantly cultivate their own marketing capabilities, so as to better meet the level of corporate social responsibility expected by consumers. The value engineering method quantifies consumers' value perception of corporate social responsibility, which has a certain practical guiding role. Of course, there are some limitations in this paper, and future research can further explore the potential impact mechanism.

• International journal of advanced smart convergence
• /
• 제11권1호
• /
• pp.117-126
• /
• 2022

Corporate social responsibility (CSR) is the basic strategy for enterprises to obtain competitive advantages, and reflects the most basic value orientation and development concept of enterprises. The purpose of this study is to explore the relationship between corporate culture, innovation ability and core competitiveness of enterprises from the perspective of corporate social responsibility, and to establish a model and analyze the survey data of 32 agricultural science and technology enterprises in Tianjin by using SPSS23.0. As a result of the study, we found that corporate social responsibility (Ethical responsibility, Philanthropic responsibility) has a significant positive impact on corporate culture and innovation ability, corporate culture has a significant positive impact on innovation ability and corporate core competitiveness, and innovation ability has a significant positive impact on corporate core competitiveness. Therefore, it is suggested that agricultural science and technology enterprises should fulfill their social responsibilities, form a unique corporate culture, serve agriculture with science and technology, and constantly improve the ability of agricultural science and technology innovation, so as to enhance the core competitiveness of enterprises.