• Research in Community and Public Health Nursing
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• v.14 no.2
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• pp.334-350
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• 2003

The purpose of this descriptive study was to evaluate the clinical validity of QSCCII (Questionnaire for the Sasang Constitution Classification), whose high accuracy as a constitutional diagnostic tool has been recognized by medical professionals. The subjects of this study were 568 clients from an A university hospital in Suwon. Of the subjects, 259 were health center visitors and 292 were ambulatory clinic visitors. Data were collected using self-reported questionnaire and were analyzed by $X^2$-test and one-way ANOVA. The results of this study as follows: 1. In 4 types of constitution, Soeumin type was found in 41.5% of the subjects. Taeumin type in 39.2%.,and Soyangin type in 19.2%, respectively. There was no Tayangin type found in this study. There were no significant differences on types of constitution by demographic characteristics such as age, sex, marital status, education, religion, and economic status. 2. As for 15 item-selective questionnaire, there were statistically significant differences on the response rate of the 12 items, except items such as A4, A11 and A14, by the types of constitution. When the subjects' own criteria on their constitution were compared to the given constitutional criteria on each item, 4 items such as A6, A11, A13 and A14 were advisable to be excluded from the questionnaire or to be reunited to the other criteria. In the meanwhile, 3 items such as A7, A18 and A15 were desirable to be re-categorized to the other constitutional types and reconstructed to the QSCC II questionnaire. 3. In terms of 106 true-false questionnaire, there were statistically significant differences on the response rate of 46 items by the types of constitution. The 46 items include 15 items (32.6%) of the domain of 'handling something/strength and weakness', 4 items (8.7%) of the domain of 'interpersonal relationship', 9 items (19.6%) of the domain of 'state of mind at ordinary times', 2 items (4.3%) of the domain of 'distinctive emotional characteristics' area, 11 items (23.9%) of the domain of 'specific behavioral trait' and 5 items (10.9%) of the domain of 'physical characteristics'. Therefore, the areas of 'handling something/strength and weakness' and' specific behavioral trait' mainly contributed to the classification of constitutional type. 4. When the 106 true-false items were simplified to the 46 items, statistically significant differences were found on the rate of items allocated to the 3 types of constitution. The rate of selection assigned to the 3 constitutional types of the simplified 46-item questionnaire was higher than that of the original 106-item questionnaire. Conclusions; It was concluded that the rate of selection of each lay person about his own constitutional type would be still higher even though the simplified items of QSCC II questionnaire were applied. If more replicated studies are conducted on the diverse population using the simplifying QSCC II questionnaire in the future, a more simplified standardized Sasang Constitution Questionnaire that is available to the public rather than to medical staffs in the clinical settings could be developed. Moreover, the simplified scale will help nurses deliver more efficient nursing care by providing a more rapid way of health assessment.

• 대한공업교육학회지
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• v.42 no.2
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• pp.67-88
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• 2017

The purpose of this research was educational needs of experts for revitalizing youth entrepreneurship education and creating effective conditions for such education. The subjects of the survey were chosen 100 teachers who had participated in entrepreneurship-related professional training for teachers were selected and surveyed. A total of 100 questionnaires were collected, of which 92 (92.00%) were used for the analysis. Eight were excluded as they were not properly answered. As for the used survey tool, a total of 8 areas and 30 items were derived from the review of the literature, and the validity of the contents was examined through expert meetings. The data were analyzed using the SPSS (ver. 20.0) statistical program. The analysis was conducted in terms of the required competency level, perceived competency level and educational needs. As for the used analytical methods, first, the averages of the required competency level and perceived competency level were calculated and the education needs were calculated using Borich's formula, and then the averages were compared through paired t-test. The results turned out to be statistically significant (p<.000). The details are as follows: As a result of the calculation of the educational needs the educational needs in all areas turned out to be very high with the average being 4.94 points, which indicates that the teachers strongly feel the need for educational strengthening in relation to entrepreneurship. These results show that all the educational conditions such as entrepreneurship-related curriculum, teacher professionalism, educational environment, educational support and the perception among school community members are insufficient in the current school settings. For the improvement of the current status, the education conditions in the following areas should be improved: the cooperation from school community members including principals, teacher support such as an exclusive responsibility teacher system, the development of an entrepreneurship curriculum, the securing of teacher professionalism through the implementation of the curriculum, teacher training support for the enhancement of their professionalism and the provision of educational environment and facilities. For enhancing the perception of parents and society regarding entrepreneurship, it is necessary to establish the precise concept of entrepreneurship and promote it based on such work.

• Journal of Global Scholars of Marketing Science
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• v.20 no.1
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• pp.98-109
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• 2010

Research on the construction, measurement, and management of brand equity has been extensive since David A. Aaker(1991) and Kevin Lane Keller(1993) first advanced the concept. Recently, much attention has been devoted to the components of brand equity: brand awareness, perceived quality, brand image, and brand loyalty. This study explores the relationships among these components, focusing particularly on the moderating role of product type (utilitarian vs. hedonic) in their causal relationships. A model to study the relationship among components of brand equity, particularly the moderating role of product type, is featured in Figure 1. The hypotheses of the study are proposed as follows: that consumers' brand awareness has a positive influence on brand loyalty and brand image; that consumers' perceived quality has a positive influence on brand loyalty and brand image; that consumers' brand image influences brand loyalty positively; and that relationships among components of brand equity will be moderated by product type. That is, in the case of utilitarian products, the impact of perceived quality on brand loyalty will be relatively stronger, whereas with hedonic products the impact of brand image on brand loyalty will be relatively stronger. To determine the products for the study, a pre-test of 58 college students in the Seoul metropolitan area was conducted based on the product type scale. As a result, computers were selected as the utilitarian product and blue jeans became the hedonic product. For each product type, two brands were selected: Samsung and HP for computers, and Levis and Nix for blue jeans. In the main study, 237 college students in the metropolitan area were surveyed to measure their brand awareness, perceived quality, brand image, and brand loyalty toward the selected two brands of each product type. The subjects were divided into two groups: one group (121 subjects) for computers, the other (116 subjects) for blue jeans. The survey questionnaires for the study included four parts: five questions on brand awareness and four questions each on perceived quality, brand image, and brand loyalty. All questions were to be answered using 7-point Likert scales. The data collected by the survey were processed to assess reliability and validity, and the causal relationships were analyzed to verify the hypotheses using the AMOS 7 program, a tool for analyzing structural equation modeling. A confirmatory factor analysis assessed the appropriateness of the measurement model, and the fit indices denoted that the model was satisfactory. The relationships among the components of brand equity were also analyzed using AMOS 7. The fit indices of the structural model denoted that it was also satisfactory. The paths in the structural model as will be seen in Figure 2 show that perceived quality affects brand image positively, but that brand awareness does not affect brand image. Moreover, it shows that brand awareness, perceived quality, and brand image are positively related with brand loyalty, and that this relationship is moderated by product type. In the case of utilitarian products, perceived quality has relatively more influence on brand loyalty. Conversely, in the case of hedonic products, brand image has relatively more influence on brand loyalty. The results of this empirical study contribute toward the advancement of our understanding of the relationships among the components of brand equity and expand the theoretical underpinnings for brand equity measurement. It also helps further our understanding of the effect of product type on customer-based brand equity. In a marketing management practice perspective, these results may provide managerial implications for building and maintaining brand equity effectively.

• Korean Journal of Construction Engineering and Management
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• v.19 no.2
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• pp.15-24
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• 2018

Despite the recognition of the need for productivity information and its importance, the feedback of productivity information is not well-established in the construction industry. Effective use of productivity information is required to improve the reliability of construction planning. However, in many cases, on-site productivity information is hardly management effectively, but rather it relies on the experience and/or intuition of project participants. Based on the literature review and expert interviews, the authors recognized that one of the possible solutions is to develop a systematic approach in dealing with productivity information of the construction job-sites. It is required that the new system should not be burdensome to users, purpose-oriented information management, easy-to follow information structure, real-time information feedback, and productivity-related factor recognition. Based on the preliminary investigations, this study proposed a framework for a novel system that facilitate the effective management of construction productivity information. This system has utilized Sketchup software which has good user accessibility by minimizing additional data input and related workload. The proposed system has been designed to input, process, and output the pertinent information through a four-stage process: preparation, input, processing, and output. The inputted construction information is classified into Task Breakdown Structure (TBS) and Material Breakdown Structure (MBS), which are constructed by referring to the contents of the standard specification of building construction, and converted into productivity information. In addition, the converted information is also graphically visualized on the screen, allowing the users to use the productivity information from the job-site. The productivity information management system proposed in this study has been pilot-tested in terms of practical applicability and information availability in the real construction project. Very positive results have been obtained from the usability and the applicability of the system and benefits are expected from the validity test of the system. If the proposed system is used in the planning stage in the construction, the productivity information and the continuous information is accumulated, the expected effectiveness of this study would be conceivably further enhanced.

• Journal of Korean Academy of Nursing
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• v.20 no.3
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• pp.414-429
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• 1990

Numerous research reports have substantiated the role of stressful life events in relation to the onset of health changes. The relationship tends to hold across different age groups. Theoretically, adolescence has been considered a developmental crisis period of great stress, impoverished coping skills and high vulnerability to biological, social and psychological demands. The research problem addressed by this study was to examine the relationships between stressful life events and health symptom patterns, and the effect of two variables, coping and social, support, theoretically considered to mediate the relationship between stress and health symptoms in adolescents. The following five hypotheses were tested in this research : 1. Health symptoms are positively related to stressful life events in adolescents, 2. Health symptoms are negatively related to coping in adolescents, 3. Health symptoms are negatively related to social support in adolescents, 4. When coping is controlled, the relationship between health symptoms and stressful life events will decrease, and 5. When social support is controlled, the relationship between health symptoms and stressful life events will increase. The study subjects consisted of 1090 high school students of the metropolitan city of Seoul. The following sampling procedure was used : 1. Of the 169 high schools in nine school administrative districts in the city, a proportional sample of ten schools was selected. 2. One class from each of the freshman and sophomore was randomly selected and all the students who were in the sampled class were used as the study sample. The study was limited to freshman and sophomore adolescents, aged 15 to 18(mean＝16.6). Of the 1090 subjects 688(63%) were boys and 402(37%) were girls. An Adolescent Inventory of Stressful Life Events, a Health Symptom Questionnaire and an Adolescent Coping Inventory were adapted for this study. The Norbeck Social Support questionnaire was utilized to collect the data on perceived social support. Five high school teachers in the areas of school health and counselling reviewed the items of each questionnaire for content validity. A pilot study was undertaken to ascertain reliability. Fifty three high school students responded to the questionnaires and gave their opinions on the items. For stressful life events, health symptoms, coping, and social support, the Cronbach's alpha's on the study were .70, .94, .77, and .76, respectively. Research assistants attended all the sampled classes with the school proctor to explain the purpose and procedures of the study to the students. The questionnaires along with a ballpoint pen were distributed to the students who were asked to complete each item. The research assistants left the ballpoint pen with the students as a gift for their cooperation. An average of 50 minutes was required to complete the questionnaires. Using an SPSS, the first, three hypotheses were tested using Gamma, a measure of association for ordinal variables. Partial gamma was used to test the fourth and fifth hypotheses. Patterns of elaboration described by Babbie were selected to interpret the relationship of the three variable analyses. The significance of gamma was determined by Chisquare at a .05 level of significance. There was a positive relationship between health symptoms and stressful life events(Gamma＝.35, p＝.000). Thus the first hypothesis was supported. Unexpectedly, coping was positively related with health symptoms(Gamma＝.13, p＝.000). That is, the higher the coping levels, the greater number of health problems. The third hypothesis, the higher the level of social support, the fewer the health symptoms, was not accepted in this adolescent study group. When coping was controlled, under the condition of low coping the association between health symptoms and stressful life events increased significantly to a partial gamma of .39, and under the condition of high coping it was .30. According to the elaboration model, when one partial relationship is the same or greater than the original and the other is smaller, the control variable should be considered to be specifying the conditions. When social support was controlled the relationship between stressful life events and health symptoms increased under the condition of low social support, but with high social support, the relationship decreased. Both partial gamma were statistically significant at .05 level(.43 and .26 relatively). It can be interpreted that stressful life events are strongly and positively related to health symptoms under the condition of low social support, however this relationship can not be expected with high social support. Thus, the last two hypotheses were conditionally sustained. In this study, the relationships between stressful life events and health symptoms, and the specified me diating roles of coping and social support were found to have statistical interaction. This finding supports the theoretical position of this study. It suggests that stressful life events would create high susceptability to biological social and psychological health symptoms and coping and social support buffering the relationship between stressful life events and health symptom. The findings of this study have implications for nursing practice. When adolescents are confronted with non-developmental life events that are perceived as stressful, nurses should recognize the evidence of the stress-buffering effect of coping and social support on health symptoms and utilize the diverse sources of social support that are readily available to adolescents.

• Journal of Korean Academy of Fundamentals of Nursing
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• v.4 no.2
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• pp.175-192
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• 1997

The purpose of this study was to identify the care needs of family-caregivers to the patients with stroke. Subjects were 115 family-caregivers caring for the patients while they were in-patients or out-patients with stroke in two general hospitals and one oriental medicine hospital located in Seoul and Kwang-Ju. The instrument used for this study was made by the researcher on the basis of results of literature review and interviews with family-caregivers, composed of 35 items. Internal validity by calculation of cronbach's alpha with data of respondents was 0.91, which was regarded as high. The Data were analyzed by SAS program, with percentage, mean, t-test, and ANOVA. Factor structures of care needs of family-caregivers were elicited by factor analysis(PCA, Varimax rotation). Datum collection had been from July 1 to August 14, 1997. The results of this study were as follows : 1. The mean score of the sum of the care needs of family-caregivers was 3.96 and the highest-mean item was 'need for immediate care(M=4.77)', and the lowest-mean item was 'need for chaplian's visit (M=2.82)'. 2. Care needs of the family-caregivers were : Need to be informed of the disease, treatment and care ; need of education and assistance related to physical functional level ; need of social support and consultation ; need of management of nursing problem related to immobility ; need of appreciation ; need of the way to communicate with patients ; need of immediate care and help. The highest mean factor was the 'need for immediate care and help(M=4.74)', and the lowest mean factor was the 'need of appreciation(M=3.58)'. 3. The variables influencing the degree of care needs perceived by family-caregivers to the patients with stroke were as follows : There were significant differences between need to be informed of the disease, treatment and care and general characteristic factors, which were family caregiver's sex (p=.0178), caring period(p=.0223) and patient's suffering period(p=.0244). There were significant differences between need of education and assistance related to physical functional level and general characteristic factors, which were patient's paralysis(p=.0177), patient's ADL dependency(p=.0032). There were significant differences between need of social support and consultation and general characteristic factors, which were family caregiver's sex(p=.0055), occupation(p=.0159), religion(p=.0093) and patient's sex(p=.0134). There was significant difference in the degree of need of management of nursing problem related to immobility, according to the patient's ADL dependency(p=.0493). There were significant differences between need of appreciation and general characteristic factors, which were family caregiver's age(p=.0107), sex(p=.0133), and patient's age(p=.0338). There were significant differences between need of the way to communicate with patient and general characteristic factors, which were patient's paralysis(p=.0002) and aphasia(p=.0001). There were significant differences between need of immediate care and help and general characteristic factors, which were family caregiver's caring period(p=.0162) and patient's suffering period(p=.0116). 4. The mean score of patient's ADL dependency was 3. 38 and the highest-mean item was 'ascending and descending stairs(M=4.12)', and the lowest-mean item was 'drinking(M=2.60)'. There was no significant difference in the degrees of care needs related to the patient's ADL dependency. 5. The highest information source of family-caregivers was from the doctors about the disease, treatment and care(26.1%). The second highest one was from mass media(20.8%), and the third one was from the nurses. The above findings may be used as the basic data to seek more efficient way of elevating nursing practice and quality for family-caregivers to the patients with stroke.

• 한국HCI학회:학술대회논문집
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• 2008.02b
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• pp.152-157
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• 2008

The customer satisfaction of WAP service greatly relies on the usability of the service due to the limited display size of a mobile phone and limitation in realizing UI (User Interface) for function keys, browser, and OS (operating system) Currently, a number of contents providers develop and deliver varying services, and thus, it is critical to control quality level of UI in consistent standards and manner. This study suggests usability index evaluation system to achieve consistent UI quality control of various WAP services. The system adopts both top-down and bottom-up approaches. The former concerns deriving UI design components and evaluation checklists for the WAP, based on the usability attributes and UI principles. The latter concerns deriving usability-related evaluation checklists from the established UI design features, and then grouping them from the viewpoint of usability principles and attributes. This bidirectional approach has two outstanding advantages: it allows thorough examination of potential elements that can cause usability problems from the standpoint of usability attributes, and also derives specific evaluation elements from the perspective of UI design components that are relevant to the real service environment. The evaluation system constitutes a hierarchical structure by networking usability attributes, UI guideline which indicates usability principles for each attribute, and usability evaluation checklist for each UI component that enables specific evaluation. Especially, each evaluation checklist contains concrete contents and format so that it can be readily marked in O/X. The score is based on the ratio of number of items that received positive answer to the number of total items. This enables a quantitative evaluation of the usability of mobile WAP service. The validity of the proposed evaluation system has been proved through comparative analysis with the real usability problems based on the user test. A software was developed that provides guideline for evaluation objects, criteria and examples for each checklist, and automatically calculates a score. The software was applied to evaluating and improving the real mobile WAP service.

• Asia pacific journal of information systems
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• v.18 no.2
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• pp.1-14
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• 2008

According to technology acceptance model(TAN) which is one of the most important research models for explaining IT users' behavior, on intention of using IT is determined by usefulness and ease of use of it. However, TAM wouldn't explain the performance of using IT while it has been considered as a very good model for prediction of the intention. Many people would not be confirmed in the performance of using IT until they can control it at their will, although they think it useful and easy to use. In other words, in addition to usefulness and ease of use as in TAM, controllability is also should be a factor to determine acceptance of IT. Especially, there is a very close relationship between controllability and ease of use, both of which explain the other sides of control over the performance of using IT, so called perceived behavioral control(PBC) in social psychology. The objective of this study is to identify the relationship between ease of use and controllability, and analyse the effects of both two beliefs over performance and intention in using IT. For this purpose, we review the issues related with PBC in information systems studies as well as social psychology, Based on a review of PBC, we suggest a research model which includes the relationship between control and performance in using IT, and prove its validity empirically. Since it was introduced as qa variable for explaining volitional control for actions in theory of planned behavior(TPB), there have been confusion about concept of PBC in spite of its important role in predicting so many kinds of actions. Some studies define PBC as self-efficacy that means actor's perception of difficulty or ease of actions, while others as controllability. However, this confusion dose not imply conceptual contradiction but a double-faced feature of PBC since the performance of actions is related with both self-efficacy and controllability. In other words, these two concepts are discriminated and correlated with each other. Therefore, PBC should be considered as a composite concept consisting of self-efficacy and controllability, Use of IT has been also one of important areas for predictions by PBC. Most of them have been studied by analysis of comparison in prediction power between TAM and TPB or modification of TAM by inclusion of PBC as another belief as like usefulness and ease of use. Interestingly, unlike the other applications in social psychology, it is hard to find such confusion in the concept of PBC in the studies for use of IT. In most of studies, controllability is adapted as PBC since the concept of self-efficacy is included in ease of use explicitly. Based on these discussions, we can suggest perceived use control(PUC) which is defined as perception of control over the performance of using IT and composed of controllability and ease of use as sub-concepts. We suggest a research model explaining acceptance of IT which includes the relationships of PUC with attitude and performance of using IT. For empirical test of our research model, two user groups are selected for surveying questionnaires. In the first group, there are freshmen who take a basic course for Microsoft Excel, and the second group consists of senior students who take a course for analysis of management information by Excel. Most of measurements are adapted ones that have been validated in the other studies, while performance is real score of mid-term in each class. In result, four hypotheses related with PUC are supported statistically with very low significance level. Main contribution of this study is suggestion of PUC through theoretical review of PBC. Specifically, a hierarchical model of PUC are derived from very rigorous studies in the relationship between self-efficacy and controllability with a view of PBC in social psychology. The relationship between PUC and performance is another main contribution.

• Asia pacific journal of information systems
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• v.21 no.3
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• pp.71-96
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• 2011

Within the traditional medical delivery system, patients residing in medically vulnerable areas, those with body movement difficulties, and nursing facility residents have had limited access to good healthcare services. However, Information and Communication Technology (ICT) provides us with a convenient and useful means of overcoming distance and time constraints. ICT is integrated with biomedical science and technology in a way that offers a new high-quality medical service. As a result, rapid technological advancement is expected to play a pivotal role bringing about innovation in a wide range of medical service areas, such as medical management, testing, diagnosis, and treatment; offering new and improved healthcare services; and effecting dramatic changes in current medical services. The increase in aging population and chronic diseases has caused an increase in medical expenses. In response to the increasing demand for efficient healthcare services, a telehealth service based on ICT is being emphasized on a global level. Telehealth services have been implemented especially in pilot projects and system development and technological research. With the service about to be implemented in earnest, it is necessary to study its overall acceptance by consumers, which is expected to contribute to the development and activation of a variety of services. In this sense, the study aims at positively examining the structural relationship among the acceptance factors for telehealth services based on the Technology Acceptance Model (TAM). Data were collected by showing audiovisual material on telehealth services to online panels and requesting them to respond to a structured questionnaire sheet, which is known as the information acceleration method. Among the 1,165 adult respondents, 608 valid samples were finally chosen, while the remaining were excluded because of incomplete answers or allotted time overrun. In order to test the reliability and validity of the assessment scale items, we carried out reliability and factor analyses, and in order to explore the causal relation among potential variables, we conducted a structural equation modeling analysis using AMOS 7.0 and SPSS 17.0. The research outcomes are as follows. First, service quality, innovativeness of medical technology, and social influence were shown to affect perceived ease of use and perceived usefulness of the telehealth service, which was statistically significant, and the two factors had a positive impact on willingness to accept the telehealth service. In addition, social influence had a direct, significant effect on intention to use, which is paralleled by the TAM used in previous research on technology acceptance. This shows that the research model proposed in the study effectively explains the acceptance of the telehealth service. Second, the research model reveals that information privacy concerns had a insignificant impact on perceived ease of use of the telehealth service. From this, it can be gathered that the concerns over information protection and security are reduced further due to advancements in information technology compared to the initial period in the information technology industry, and thus the improvement in quality of medical services appeared to ensure that information privacy concerns did not act as a prohibiting factor in the acceptance of the telehealth service. Thus, if other factors have an enormous impact on ease of use and usefulness, concerns over these results in the initial period of technology acceptance may become irrelevant. However, it is clear that users' information privacy concerns, as other studies have revealed, is a major factor affecting technology acceptance. Thus, caution must be exercised while interpreting the result, and further study is required on the issue. Numerous information technologies with outstanding performance and innovativeness often attract few consumers. A revised bill for those urgently in need of telehealth services is about to be approved in the national assembly. As telemedicine is implemented between doctors and patients, a wide range of systems that will improve the quality of healthcare services will be designed. In this sense, the study on the consumer acceptance of telehealth services is meaningful and offers strong academic evidence. Based on the implications, it can be expected to contribute to the activation of telehealth services. Further study is needed to assess the acceptance factors for telehealth services, such as motivation to remain healthy, health care involvement, knowledge on health, and control of health-related behavior, in order to develop unique services according to the categorization of customers based on health factors. In addition, further study may focus on various theoretical cognitive behavior models other than the TAM, such as the health belief model.

• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.