• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.63-72
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• 2020

The study aims to investigate the impact level of earnings quality on firm value. The study has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the period from 2010 to 2018, and GLS regression analysis is employed in this research. Earnings quality is measured in the aspects of earnings management, earnings persistence, and timeliness of profitability. This study also considers a number of controlled variables that positively influence the firm's value such as firm size, fixed asset investment rate and dividend payout ratio. The results show that earnings quality is positively associated with firm value with having statistical significance. In contrast, some determinants negatively influence firm value such as financial leverage, ratio of market value to book value, and revenue growth. Determinants of firm size, the rate of investment in fixed assets, the rate of dividend payment positively affect the firm value. In contrast, determinants of financial leverage, revenue growth rate and market value to book value ratio are inversely related to firm value according to economic value, Tobin's Q or Price. Based on the findings, some recommendations are proposed for investors, management and policy makers as well in the context of emerging countries including Vietnam.

• 한국환경과학회지
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• 제13권4호
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• pp.327-337
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• 2004

The education effect of environmental impact cognitive instruction on high school students was investigated. Environmental values of students could be classified into egocentric, social-altruistic and biospheric values like those of Schultz’s three kinds of categories. The value distribution of students consists 44.7% of egocentric and biospheric value groups and 12.5% of social-altruistic value group, respectively. The environmental function such as knowledge and skill did not show remarkable differences between value groups. The environmental value only affected the attitude function. The biospheric value group had the higher attitude function than other value groups. The environmental impact cognitive instruction enhanced the environmental functions irrespective of the value group or instruction type. However, significant variables were different according to environmental functions. Environmental functions such as knowledge and skill were influenced by the instruction itself. The attitude function was dependent on instruction itself, value type and instruction type. The optimum application of the environmental impact cognitive instruction can be efficiently achieved through class division into egocentric value group and biospheric value group. Alternatively, the proper combination of instruction methods focused biospheric and egocentric impacts in a class can be recommended.

• 가족자원경영과 정책
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• 제14권3호
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• pp.1-14
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• 2010

The purpose of this study was (1) to investigate the changes in consumer competencies according to the types of shopping value, (2) to reveal the effects of shopping value on consumer competencies. The subjects of this study were 266 university students dwelling in Seoul. A questionnaire was used as the survey method. The data was analyzed by Cronbach's alpha, frequencies, percentile, mean, factor analysis, K-mean cluster analysis, t-test, ANOVA and Duncan's multiple range tests, multiple linear regressions. Computations were conducted by SPSS WIN 12.0. The study produced the following results. First, college students can be categorized into 3 shopping values by K-means Cluster analysis of 13 items: the hedonic shopper (shopping value), the utilitarian shopper (shopping value) and the balanced shopper (shopping value). Second, there were significant differences in grades, satisfaction with life and shopping value. That is, grade 3and utilitarian shopping value group had a higher level of consumer competency. Third, the variable that influenced consumer competency was the utilitarian shopping value, influencing consumer attitude and consumer skill. These results imply that consumers should be constantly educated and that there needs to be a campaign to promote utilitarian shopping value.

• 한국의류산업학회지
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• 제16권4호
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• pp.580-587
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• 2014

This study demonstrates how the composition of VM based on regulatory focus influences shopping value and how shopping value influences shopping satisfaction. A survey form was developed and 90 copies were used for analysis. SPSS 19.0 for Windows Package was used to perform frequency analysis, factor analysis, and regression analysis. The results of the study were: First, convenience of VM had a significantly positive (+) influence on utilitarian shopping value. Second, both utilitarian shopping value and hedonic shopping value had a statistically significant influence on shopping satisfaction. Third, in terms of promotion focus, suitability, fashionableness, reconcilability, and attractiveness of VM had a significantly positive (+) influence on the hedonic shopping value. In terms of preventive focus, convenience and reconcilability of VM had a significantly positive (+) influence on utilitarian shopping value, and convenience, suitability, and fashionableness had a significantly positive (+) influence on hedonic shopping value. In the promotion focus, both utilitarian shopping value and the hedonic shopping value had a significantly positive (+) influence on shopping satisfaction. In the preventive focus only the utilitarian shopping value had a significantly positive (+) influence on shopping satisfaction.

• Journal of Information Technology Applications and Management
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• 제23권1호
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• pp.97-117
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• 2016

Drawing on the theoretical framework of customer value-satisfaction-loyalty, this study examines how scarcity message influences customers' value, satisfaction, and loyalty in the context of group-buying social commerce. Previous studies have argued that scarcity message limiting the avilability of products and service is a source of enhancing customer value. In this regard, this study posits scarcity message as a predictor of customer value. Furthermore, this study classifies customer value into two forms (i.e., utilitarian value and hedonic value) and verfies how scarcity message is associated with them. To test the proposed research model and hypotheses, this study performed structural equation modeling (SEM) analyses, using a total of 292 data collected on users who have experience in purchasing products and service through group-buying social commerce sites such as Coupang, Timon, and WeMakePrice. The key results are as follows : First, scarcity message increases utilitarian and hedonic values and further customer satisfaction. Second, utilitarian value increases customer satisfaction and repurchase intention while hedonic value has nothing to do with them. The findings imply that customers seek to maximize utilitarian value through group-buying social commerce. Finally, this study indicates that repuchase intention depends greatly on customer satisfaction.

• 가정과삶의질연구
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• 제30권3호
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• pp.105-118
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• 2012

This study aims to recognize cognition of credit card and shopping value in contemporary society, cognition of credit card and shopping value according to types of consumption orientation, and factors that influence cognition of credit card and shopping value, and ultimately provide a foundation for establishing proper shopping value. A total of 453 women and men residing in Seoul have been set as research object in order to achieve the purpose of the study. The data was analyzed by Cronbach' alpha, frequencies, percentile, mean, factor analysis, K-mean cluster analysis, t-test, ANOVA and Duncan's multiple range test, multiple linear regression. All analysis progress was done by spsswin12.0 statistics program. A summary of this research goes as follows: First, categorization of consumption orientation lead to two clusters of rational and symbolic & conspicuity consumption patterns and cognition of credit card was categorized into positive and negative cognition and shopping value was categorized into hedonic shopping value, utilitarian shopping value and time-save shopping value. Second, rational shoppers had high utilitarian shopping values and symbolic & conspicuity shoppers had high both hedonic shopping values and utilitarian shopping values. Third, the most influential factor in hedonic shopping value and utilitarian was consumption orientation. In conclusion, this research has showed that cognition of credit card and shopping value according to types of consumption orientation patterns varied, and that consumption orientation was an influential factor on cognition of credit card and shopping value.

• Asia pacific journal of information systems
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• 제14권4호
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• pp.1-22
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• 2004

Customer value is the source for competitive advantage of online businesses such as Internet shopping malls and portal service. It is important to analyze the relationship between customer value and repurchase in order to provide a guideline of successful online business. The purpose of this paper is to get answers for the following questions. First, what are key components of customer value in online business? Second, What difference exists in the importance or expectance of customer value and its current service level of online business? Finally, what influence relationships exist in customer value and repurchase intentions? Data were collected from 615 respondents who experienced purchase on the Internet shopping malls. This paper developed and empirically tested a model representing the relationships between customer value factors and repurchase intentions as well as difference between the importance of customer value and its service level. The findings here suggested that the service level of customer value was significantly lower than its importance, and customer value factors positively affected the repurchase intentions. Specifically, economy and trust/responsiveness value factors directly affected the repurchase intentions while other factors such as convenience, speed, personalization, community, and emotion value indirectly affected it through trust/responsiveness.

• 유통과학연구
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• 제18권10호
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• pp.25-38
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• 2020

Purpose: Traditional markets have served as important locations for social-cultural and economic activities. It is a hub of economic transactions and where people gather and exchange information and goods, while also serving as the center of social activities, including commercial exchanges. Accordingly, this study aimed to contribute to the studies on the perceived value in traditional markets for customers in different aspects. Research design, data, and methodology: To analyze the proposed model, data was collected from 456 respondents and analyzed with SPSS 21.0 and AMOS 21.0. The data was analyzed with structural equation modeling (SEM) using path analysis. Results: According to the results of the analysis, the perceived value comprises utilitarian value, emotional value, economic value, and social value, all of which had a positive impact on attitude. Emotional value and social value had a positive impact on subjective norms, while utilitarian value and economic value did not have an impact on subjective norms. Also, attitudes and subjective norms were found to have a positive impact on behavioral intention. Conclusions: Through this study, the value that the traditional markets need to provide to consumers have been identified. Traditional markets should develop into places that can provide value for their consumers.

• 한국의상디자인학회지
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• 제20권2호
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• pp.17-29
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• 2018

This study aims to determine the effects of clothing consumption value, usefulness of clothing and ease of use on the new product acceptance intention of premium linen apparel. A survey was conducted among male and female consumers, and a total of 328 responses were analyzed. Frequency, factor analysis, and multiple regression analysis were used for data analysis using SPSS WIN Ver.21.0. The results of this study are as follows. First, clothing consumption value was classified into five factors: social value, fashionable value, individual value, practical value and emotional value. Usefulness and ease of use were found two factors and the new product acceptance intention of premium linen apparel was found one factor. Second, all factors of clothing consumption value had a positive effect on usefulness. The higher the values of the five factors of clothing consumption value, the higher usefulness. Third, fashionable value affected ease of use, but individual value had no positive effect on ease of use. The higher the fashionable value, the higher the ease of use, but, the higher the individual value, the lower the ease of use. Fourth, all factors of clothing consumption value had a positive effect on the new product acceptance intention of premium linen apparel. Therefore, clothing consumption value is important to the new product acceptance intention of premium linen apparel. Moreover, usefulness and ease of use influenced the new product acceptance intention of premium linen apparel. This shows that consumers' new product acceptance intention of premium linen apparel increases if the product is they are perceived to be useful and easy to use.

• 농촌계획
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• 제16권4호
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• pp.117-129
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• 2010

This study is to make value estimating system to valuate prototype landscape of rural and to derive itemized importance to select priority preservable object The results of the study are summarized as follows, It is examined value estimating standard by analyzing prototype landscape related previous study, law and order. Also, It is derived conclusive prototype landscape value estimating system by doing attribute assessment of preserving objects while surveying the site and interviewing professionals, Value estimating system is classified into five items of physical value which are integration, harmony, diversity, symbolism and aesthetics, The historical-cultural value are divided into four categories which are religious value, originality, historicity and scarcity, The communal values are divided into three categories which are sociality, continuing and regional locality and also divided into three categories which are rarity, primitiveness and diversity as the ecological value, Relative priority of prototype landscape value estimating system result is derived as historical-cultural value as the superior position and physical value, communal value and ecological value as the priority order. In the subordinate, historical categories are derived to be the most valuable and originality, symbolism, integration, regional locality, continuing, harmony, aesthetics, religious value, primitiveness, diversity of physical values and diversity of ecological value in order of the priority assessment The results of the study have the meaning of practical use in prior selection and preservation plan of preserving prototype landscape as practical alternative plan for systematical preservation of damaging prototype landscape.