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ACOMS+ 및 학술지 리포지터리 설명회

  • 한국과학기술정보연구원(KISTI) 서울분원 대회의실(별관 3층)
  • 2024년 07월 03일(수) 13:30
 

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CHOI, Nak-Hwan(Department of Business Administration, Jeonbuk National University) ; CHEN, Fei(Jeonbuk National University) pp.7-17 https://doi.org/https://doi.org/10.13106/jidb.2020.vol11.no1.7
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Purpose: This study aimed at exploring the product choice tendency differences between the consciousness and unconsciousness of goal orientation when product attributes is perceived to be compatible with the goal orientation. Research design, data and methodology: Empirical study used a 2 (goal conscious vs. unconscious) &#x00D7; 3 (hedonic vs. performance vs. reliability attribute) between-subjects design and one control group. To verify hypotheses, &#x03C7;<sup>2</sup>-test was conducted to 320 questionnaire data answered by undergraduate students of Jiangxi Normal University in China. Results: First, consumers under unconscious condition showed a higher product choice consistency based on compatibility between hedonic (performance) attribute of the product and their hedonic (performance) promotion goal-orientation than those under the conscious condition. Second, product choice effects of compatibility between reliability attribute of the product and prevention goal orientation were not significantly different between consumers' consciousness and unconsciousness of their prevention goal orientation. Conclusions: Marketers of 'under dog' should try to develop and deliver the product attributes different from the attributes of 'top dog.' And the 'top dog' marketers should help their customers to avoid the conflicts by developing the environment of inducing their goal orientation unconsciously. Brand marketers should always pay attention to the reliability attributes concerned with the prevention goal orientation.

YIN, Hong(Department of Accounting, Business School, Suzhou Vocational University) pp.19-28 https://doi.org/https://doi.org/10.13106/jidb.2020.vol11.no1.19
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Purpose: This research aims to empirically investigate the motivation of corporate voluntary disclosure by exploring the impact of historical loss on corporate social responsibility disclosure (CSRD). Research design, data, and methodology: This paper takes Chinese A-share listed firms that issued standalone social responsibility reports during the period of 2009-2017 as a sample. Drawing on extant literature, this paper defines historical loss firms as firms with net profit greater than or equal to 0 and undistributed profit less than 0. The tendency score matching method (PSM) is used to find matching samples for historical loss firms. Then OLS regression is conducted to investigate the relationship between historical loss and corporate social disclosure. Results: The results show that historical loss has a significant positive impact on the quality of corporate social responsibility disclosure. After changing the measurement of independent and dependent variables as well as adopting different matching methods to screen the control group, the results still hold. Further research indicates that the relationship between historical loss and CSRD is influenced by corporate financing constraints and industry competition. Conclusions: This research supports the resource motivation hypothesis of corporate social responsibility disclosure, and provides empirical evidence for regulators to strengthen supervision on corporate disclosure.

KIM, Young-Doo(Department of International Business, Hansei University) pp.29-38 https://doi.org/https://doi.org/10.13106/jidb.2020.vol11.no1.29
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Purpose: Understanding which product types of overseas travel (free independent travel vs. package travel) consumers will choose is one of the key issues of marketing and consumer behavior in travel agency management. Prior studies on overseas travel type preferences mainly focused on comparing regional differences (e.g., Asian vs. Westerner, or Korean vs. Australian, or Korean vs. Japanese, or American, French, Italian vs. Japanese) influencing the choice of overseas travel type. Another researchers focused on comparing cultural differences (e.g., individualism vs. collectivism, or individualistic culture vs. collectivistic culture), subcultural difference (e.g., acculturation; Koreans living in Republic of Korea vs. Koreans living in Australia), travel lifestyle, and socio-demographics (e.g., age, gender, income level, education level, marital status, occupation etc.). However, there are few studies that identify individual psychological differences (i.e., individual psychological differences within the same culture) influencing the choice of overseas travel type. Self-construal is a psychological factors that greatly influences choice behavior. The purpose of this study was to examine the role of self-construal as an antecedent variable influencing choice of overseas travel product type. Research design, data and methodology: To achieve the purpose of this study, the questionnaire survey method was used. Self-construal items composed of independent self-construal items and interdependent self-construal items. Product types of overseas travel were free independent travel (FIT) type versus package travel type. In this study, the correlation coefficient between independent self-construal and interdependent self-construal was nonsignificant. It meant that the relationship between independent self-construal and interdependent self-construal was orthogonal. Therefore it was analyzed that independent self-construal and interdependent self-construal separately. Reliability analysis, factor analysis, and logistic regression analysis (controlling gender and age) was used as the data analysis method. Results: According to the results of this study, the stronger independent self-construal, the more preference for the free independent travel type rather than package travel, and the stronger interdependent self-construal, the more preference for the package travel type rather than free independent travel. Conclusions: Self-construal is an antecedent variable influencing the choice of travel type. Travel agencies must consider the consumer's self-construal (independent self-construal vs. interdependent self-construal) before planning and designing overseas travel products.

CHA, Sang-Kwon(The Department of Accounting, Hanyang University) ; CHOI, Hyunji(The Department of Accounting, Hanyang University) pp.39-47 https://doi.org/https://doi.org/10.13106/jidb.2020.vol11.no1.39
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Purpose: This study investigated the effects of valuation errors on the capital market through the earnings forecasting errors of financial analysts. As a follow-up to Jensen (2005)'s study, which argued of agency cost of overvaluation, it was intended to analyze the effect of valuation errors on the earnings forecasting behavior of financial analysts. We hypothesized that if the manager tried to explain to the market that their firms are overvalued, the analysts' earnings forecasting errors would decrease. Research design, data and methodology: To this end, the analysis period was set from 2011 to 2018 of KOSPI and KOSDAQ-listed markets. For overvaluation, the study methodology of Rhodes-Kropf, Robinson, and Viswanathan (2005) was measured. The earnings forecasting errors of the financial analyst was measured by the accuracy and bias. Results: Empirical analysis shows that the accuracy and bias of analysts' forecasting errors decrease as overvaluation increase. Second, the negative relationship showed no difference, depending on the size of the auditor. Third, the results have not changed sensitively according to the listed market. Conclusions: Our results indicated that the valuation error lowered the financial analyst earnings forecasting errors. Considering that the greater overvaluation, the higher the compensation and reputation of the manager, it can be interpreted that an active explanation of the market can promote the accuracy of the financial analyst's earnings forecasts. This study has the following contributions when compared to prior research. First, the impact of valuation errors on the capital market was analyzed for the domestic capital market. Second, while there has been no research between valuation error and earnings forecasting by financial analysts, the results of the study suggested that valuation errors reduce financial analyst's earnings forecasting errors. Third, valuation error induced lower the earnings forecasting error of the financial analyst. The greater the valuation error, the greater the management's effort to explain the market more actively. Considering that the greater the error in valuation, the higher the compensation and reputation of the manager, it can be interpreted that an active explanation of the market can promote the accuracy of the financial analyst's earnings forecasts.

BYUN, Sangwoon(Department of Clothing and Textiles, Graduate School, Kyung Hee University) ; KYUNG, Moon-Soo(Department of Fashion Business, Jeonju University) pp.49-57 https://doi.org/https://doi.org/10.13106/jidb.2020.vol11.no1.49
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Purpose : The purpose of this study is to examine the effect of the attributes of mobile shopping apps on the purchase intention of fashion products in the steadily growing mobile commerce market and analyze the mediation effect of shopping flow. Research design, data and methodology : In this study, a survey was conducted on users in their 20s to 50s who had experience of fashion products via mobile shopping apps. The questionnaire was analyzed on the final 507. The research issues were verified using Frequency analysis, Exploratory factor analysis, Reliability analysis, Confirmatory factor analysis, and Structural equation model. Results : Among the attributes of mobile shopping apps, reliability, enjoyment and ease of use were found to have a significant impact on shopping flow and fashion product purchase intention, while shopping flow had a significant impact on fashion product purchase intention. Product diversity and usefulness of shopping apps didn't show a significant effect. After examining the mediation effect, reliability, enjoyment, and ease of use were shown to have indirect effects by showing partial mediation effects. Conclusions : Studies show that consumers are not putting much emphasis on how diverse a product line is available and how useful a mobile shopping app is when they shop for fashion products on mobile devices. Factors that affect consumers' purchase intention are reliability, enjoyment and ease of use of shopping apps. These results shows that it is important to provide reliable information about fashion products, provide reliability to customers by setting up means for safe transactions, and provide a wider variety of services and information to make using the mobile shopping app enjoyable. In addition, there is a need to make it easy to find a fashion product that consumers like and make it easy to purchase when consumers find out fashion products that they like, and to configure how to use the app easily. Consequently, consumers become immersed in shopping which is also able to improve consumers' purchase intention on fashion products when a reliable, enjoyable and easy to use mobile shopping app is provided.

The Journal of Industrial Distribution & Business(JIDB)