• Journal of Korea Trade
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• v.25 no.2
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• pp.196-219
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• 2021

Purpose - We attempted to empirically verify the effects of managerial attributes on cost stickiness in exporters. Exporters are often affected not only by external factors such as exchange rate but also by internal factors such as managerial attributes regarding their business activities. Because cost stickiness is the product of a manager's decision-making, it has been considered that managerial attributes have a great influence on the behavior. Therefore, our study was intended to find out whether cost stickiness shows differentiated aspects depending on managerial attributes in exporters. Design/methodology - We considered two managerial attributes: CEO power and managerial overconfidence. First, CEO power was measured as CEO pay slice. In addition, managerial overconfidence was measured based on three methodologies presented by previous studies. To measure cost stickiness, we used multiple methodologies presented by prior research. Findings - The results of our empirical analysis are as follows. First, in export firms, the greater CEO power is, the greater cost stickiness is. This result suggested that export managers with great influence little respond to temporary sales decrease promptly, little reduce related production costs flexibly in preparation for future sales recovery, but leave room to endure costs for idle resources. Second, the greater managerial overconfidence is, the greater cost stickiness is. This result indicated that export managers with great overconfidence on their decision-making often view the prospect for sales recovery positively; therefore, they little respond to temporary sales decrease immediately, little reduce related production costs flexibly for future sales recovery, but leave room to endure costs for idle resources. Third, export managers with great influence in their businesses and great overconfidence in their decision-making tend to show relatively great cost stickiness. The results proposed that the combination of the two factors functions to make cost stickiness greater. Originality/value - Our study is differentiated from extant studies in that we provided empirical evidence of the effects of managerial attributes on their business activities in exporters. Specifically, we verified the effects of managerial attributes on cost stickiness in Korean exporters. The results of our study are expected to contribute to providing useful information for exporters and start-ups.

• The Journal of Information Systems
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• v.20 no.2
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• pp.135-154
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• 2011

The Sido.Saeol system, a local government information system cost too much for having been designed and developed during last four years but the effectiveness of this system is still open to doubt. Also maintenance cost is still too high and become increasing year by year. To find out the reasons and to suggest how to solve these problems, a service quality of an Sido Saeol system and the public servant's job satisfaction were investigated based on the Delone and McLean's updated IS success Model(2003). To investigate of the effectiveness of the Sido Saeol system, 8 variables are analyzed to test 3 main hypothesis. After all the analysis, we found that Sido.Saeol systems have many aspects to be improved for system use and job satisfaction and have to be revise in the aspects of system qualities.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.261-272
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• 2022

This study examined the association between key audit matters (KAM) and the cost of debt. Financial records and auditors' reports were used to collect data for the fiscal years 2016 and 2017, which were the first two years after KAM was implemented in Thailand. Samples are listed companies in Thailand, where the financial system is primarily debt-based and external auditors play an important role in maintaining financial reporting quality. The final samples for the two-year period consist of 770 observations. The KAM is measured in three aspects: the number of issues, the number of words, and the readability, while the cost of debt is measured by the ratio of interest expense to total debt. The research finds that the KAM readability is significantly and negatively related to the cost of debt. Meanwhile, the number of issues and words have no significant effect on the cost of debt. The finding suggests that auditors' writing skills play a crucial role in the lending decisions of creditors.

• Journal of Energy Engineering
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• v.8 no.2
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• pp.317-324
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• 1999

This study suggests the effectiveness of an "extended" power system evaluation methodology based on LCA and energy input-output analysis techniques. This "extended" evaluation methodology is designed to incorporate total energy system costs through fuel cycle and external costs, including CO$_2$abatement cost. As an empirical test, we applied the methodology to orimulsion-fired power generation technology and found that orimulsion could be considered as in attractive base-load power generation fuel in terms of economic and environmental aspects, compared to conventional coal-fired power plant.

• The Journal of Information Systems
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• v.28 no.3
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• pp.123-139
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• 2019

Purpose With the development of information and communication technologies. fintech industry is rapidly growing as a major financial service. Previous research literatures mainly focused on overall characteristics and technical aspects of fintech including security issues. Therefore, this study investigated the effect of individual features influencing the resistance of adopting a fintech service. Moreover, this paper included the guidelines in practical development of fintech mechanism. Design/methodology/approach For research purposes, this study developed research hypotheses in order to empirically examine the effect of the factors that might have a significant effect on the resistance of the wearable device. The empirical research was based on a survey which carried through 359 participants. Research hypotheses were evaluated via SPSS Statistics 21.0 and AMOS 19 statistical package program. Findings Results showed that self-efficacy and individual innovation had a significant effect on the technostress and switching cost. In addition, technostress, security and switching cost had a significant effect on the resistance of adopting a fintech service. However, more factors are needed to including in research model to generalize these results.

• Asia pacific journal of information systems
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• v.24 no.3
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• pp.345-370
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• 2014

The notion of technological adoption such as Radio Frequency Identification (RFID) has been examined in various domains such as supply chain management, inventory management and health care. However, there are several unanswered questions surrounding how this technology is adopted in disaster management. This study attempts to explore the potential of RFID in disaster management. The notion of Task-Technology Fit (TTF) is deemed suitable for this purpose and thus used as the theoretical framework that is further validated by employing multiple case studies. The empirical findings indicate that there are six key factors influencing the decision to adopt RFID in disaster management. Some relate to aspects of RFID when it is put into practice, namely cost, compatibility, standardisation, implementation and locatability; while the other key factor relates to privacy and security aspect of information. It is hoped that the findings of this research will inform disaster management organizations to better plan the adoption of RFID for their operations.

• Journal of Venture Innovation
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• v.5 no.4
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• pp.91-108
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• 2022

This study is an empirical analysis regarding what kind of factors affect the intention to use autonomous vehicles. For the empirical analysis the research model was derived from value-based adoption model base and integrated some aspects that only autonomous vehicles have. At default variables of VAM are usefulness, enjoyment, technicality, perceived cost, some autonomous vehicle related variables were added, and those are convenience, safety, security, social influence. A survey was done in order to empirically analyze with this research model, and 216 valid survey answers were chosen to analyze. Empirical analysis was done by structural equation using AMOS24. The result of empirical analysis were as follows. Variables usefulness, enjoyment, safety, security had a significant positive effect on perceived value. Technicality and perceived cost had a significant negative effect of perceived value. In addition, security and social influence had no significant effect on perceived value. Furthermore, perceived value had significant positive effect on intention to use. Among the variables that came out to be significantly positive, the most influencing variable was safety, followed by convenience, perceived cost, enjoyment, usefulness and then technicality. In addition, the analysis of mediating effect of perceived value shows that usefulness, enjoyment, convenience, safety, technicality, perceived cost had mediating role towards intention to use. However, security and social influence had no siginificant mediating effect towards intention to use. Considering all these research results this study has provided theoretical and practical implications to researchers on the intention to use autonomous vehicles.

• Communications for Statistical Applications and Methods
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• v.16 no.1
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• pp.169-183
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• 2009

The simplicity and wide application of Greenberg et al. (1971) prompts to propose a set of alternative estimators of population total for multi-character surveys that elicit simultaneous information on many. sensitive study variables. The proposed estimators take into account the already known rough value of the correlation coefficient between Y(the characteristic under study) and p(the measure of size). These estimators are biased, but it is expected that the extent of bias will be smaller, since the proposed estimators are suitable for situations in between those optimum for the usual estimators and the estimators based on multi-characters for no correlation. The relative efficiency of the proposed estimators has been studied under a super population model through empirical study. It has been found through simulation study that a choice of an unrelated variable in the Greenberg et al. (1971) model could be made based on its correlation with the auxiliary variable used at estimation stage in multi-character surveys.

• Journal of Information Technology Services
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• v.16 no.2
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• pp.1-20
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• 2017

A bitcoin-based technology named blockchain is garnering attention in various industries as a cost-effective measure in strengthening security and a reliable technology medium. Blockchain technology will play a critical role in the Fourth Industrial Revolution, and IT technology is expected to bring fundamental changes. This study focuses on the characteristics of blockchain technology and the effects of the intention to accept its technology in an empirical manner. The aspects of the technology are organized by researching blockchain technology and theories of technology acceptability and previous studies were used as guidelines to create the research model and propose the hypothesis. The research model is based on UTAUT with a set-up of 5 factors for performance expectancy and effort expectancy. For empirical analysis, a survey was conducted on 283 IT workers in Korea, To examine the hypothesis structural equation modeling was used performance expectancy was influenced by security, reliability, diversity, and economic efficiency while effort expectancy was influenced by reliability and economic efficiency. Performance expectancy, social influence, facilitating conditions affect the intention to accept. Innovativeness of an organization and control effects are influenced as well. The present study aims to provide practical guidance as supplementary research in utilizing blockchain technology, and the limitations of the study and future research possibilities are discussed as well.

• Journal of Korea Trade
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• v.26 no.5
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• pp.23-38
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• 2022

Purpose - This research intends to find out whether R&D cost stickiness shows differentiated aspects depending on exports in Korea. A cost behavior that indicates a lower rate of costs decrease when sales decrease than the rate of costs increase when sales increase is called cost stickiness. This sticky cost behavior is caused by considering the adjusting costs. This study aims to empirically verify that R&D cost stickiness is greater in export firms than in non-export firms. We also investigate the effect of exports on R&D cost stickiness is nonlinear. Design/methodology - We obtain data for the analysis from Kis-Value and TS2000 from 2012 to 2020. This study tests for R&D cost stickiness of exports using the cost stickiness model developed by Anderson et al. (2003) that is used in a lot of prior literature. To explore the nonlinear behavior of R&D cost stickiness we include a quadratic term of exports in our model. Findings - The results of our analysis are as follows. First, we observed that R&D costs of export firms are more sticky than that of non-export firms. Our result indicated that export firms are less likely to reduce R&D costs in decreasing sales periods in preparation for future sales recovery. Second, our empirical evidence shows that export firms view R&D costs much favorably. However, we hypothesize that the effect of export intensity on R&D costs may not necessarily be linear. Our result shows the effect of exports intensity on R&D stickiness is thus nonlinear, forming a reverse U-shaped curve. When export intensity exceeds a certain threshold, the growth rate of R&D costs appears to be viewed negatively. Firms with relatively high export intensity do not support R&D costs, viewing them as taking away firms' resources from other more productive costs. On the contrary, those with export intensity under the threshold view R&D costs as beneficial and therefore promote further R&D costs when revenue decreases. Originality/value - The results of this research can contribute academically to the expansion of empirical research on R&D cost stickiness. R&D cost stickiness varies by industry. As a result of our research, the managers of export firms recognize the importance of R&D to lead innovation. We expected that this research contributes to further studies on R&D costs and cost stickiness. Second, this research has implications from a business perspectives. Our findings of export firms' R&D stickiness suggest that export firms' managers should consider keeping the stickiness of R&D when revenue decreases because it is essential for exporting firms to maintain their R&D stickiness to secure long-term competitiveness. R&D stickiness can be used on a practical basis to emphasize the need for continuous investment in exporting firms' R&D activities.