• Title/Summary/Keyword: 가치 관련성

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An Empirical Study on the Effect of Transparency and CSR On Financial Performance and Firm Value (회계투명성과 CSR이 재무적 성과와 기업가치에 미치는 영향)

  • Oh, Sang-Hui
    • Management & Information Systems Review
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    • v.31 no.3
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    • pp.117-139
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    • 2012
  • The purpose of this study is to examine of transparency and Corporate Social Responsibility(CSR) on financial performance and firm value. The empirical results are as follows: First, we finds that ROA showed significant effect of all transparency measures exception QAS measure and Tobin's Q showed significant effect of CITSA, SCTSA, SETR and SATSA. Second, 'Total-ROA' and 'ROA' models showed significant positive effects of lnCSR(TranD${\times}$lnCSR) and ROA, also 'Total-Tobin's Q' and 'Tobin's Q' model had same results. Consequently, this study results had that The firms with higher transparency and higher CSR exhibit better financial performance and firm value.

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A Study on the Impact of Cause-related Marketing on Consumer Purchase Intention

  • Huan Liu;Yazhu Zhao;Chi Gong
    • Journal of the Korea Society of Computer and Information
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    • v.29 no.1
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    • pp.251-261
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    • 2024
  • In this study, based on S-O-R theory and social identity theory, we aim to explore how cause-related marketing influences consumer purchase intention. Analyzing 306 questionnaire responses, our findings indicate that cause-related marketing significantly impacts perceived value, cognitive identification, and purchasing behavior. Both perceived value and cognitive identification further facilitate purchasing. Acting as mediators between cause-related marketing and consumer purchase intention, perceived value and cognitive identification strengthen the connection between marketing behavior and purchase intention. Additionally, enhanced perceived value contributes to consumers' cognitive identification with marketing activities. These findings provide crucial theoretical insights and practical implications for business marketing.

Investigating the Effect of Value Characteristics of SNS Users on SNS Usage Motivation, Social Capital, and Usage Behavior (SNS 이용자의 가치체계의 특징이 SNS 이용동기, 사회적 자본, 이용행위 등에 미치는 영향 분석)

  • Cho, Hyong-Oh
    • Journal of Digital Contents Society
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    • v.19 no.2
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    • pp.351-362
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    • 2018
  • This study investigated how Schwartz' value system(1992) would interfere with SNS users' motivations and behavioral responses. The study result shows that values are characterized in terms of openness, mutual reciprocity, self enhancement, normative compliance, and security. Each of them exerted differential impact on SNS usage motives, social capital, ad response, and word-of-mouth, among others. The five values were used as an input for segmenting SNS users and clustering method produced four value segments; experience seeker, interdependent sympathizer, self enhancer, and norm-bound. Each value group not only influenced SNS perceptions and behavioral responses differently, but also showed a systematic relationship with SNS service types. The study findings demonstrate that Schwartz's value system provides a very useful theoretical basis for understanding the psychological mechanism underlying SNS usage.

A Study on the Value-Relevance of Intangible Expenditure: compare high-technology firms to low-technology firms (첨단산업과 비첨단산업의 무형자산성 지출의 가치관련성에 대한 비교연구)

  • Lee, Chae Ri
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.9 no.1
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    • pp.153-164
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    • 2014
  • This study is to investigate the effects of intangible assets such as research & development, education & training and advertisement on firm values of high-technology firms and low-technology firms listed in the KOSDAQ market, and to analyze the value-relativeness between the audit quality of companies and the expenditure of intangible assets. The substitute measurement of firm values is Tobin's Q model. The sample period for positive analysis is from 2003 to 2008, and the samples, excepting for financial business, are manufacturing companies of closing accounts corporate on December, based on companies of KOSDAQ that are listed in security. Finally, data from about 305 companies are used in this analysis. Followings are the results of the analysis. First, research & development, education & training of high-technology firms have an effect on firm values, and education & training of low-technology have an effect on firm values. Second, we find that audit quality(BIG4) increases the value relevance of R&D expenditures of high-technology firms and audit quality(BIG4) increases the value relevance of education & training expenditures of low-technology firms. This paper is meaningful in that it verified the value-relativeness of cost of intangible assets compared with high-technology firms to low-technology firms.

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A Relationship on the IT Technology and IT Stock in Korea: A Preliminary Looking (IT 기술과 IT 산업 관련 주식가치에 관한 분석)

  • Cho, S.S.;Lee, J.W.
    • Electronics and Telecommunications Trends
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    • v.18 no.2 s.80
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    • pp.89-98
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    • 2003
  • 본 연구는 IT 기술과 IT 산업 관련 주식가치의 연관성에 대하여 이론적인 동향분석과 우리나라 IT 산업 관련주가를 중심으로 간단한 실증분석을 실시하였다. 본 연구의 분석결론은 다음과 같이 크게 세 가지로 기술할 수 있다. 우리나라의 경우 IT 기술과 IT 관련 산업 주식 수익률은 상당히 큰 연관관계가 나타나고 있다. 둘째, 1990년 초반부터 2002년까지 분석기간 동안, 다른 산업의 주가수익률에 비하여 여러 통계적결과로 볼 때, 주식투자가에게 긍정적인 투자유인요인이 많았다는 사실이다. 마지막으로 IT 관련 주식 수익률은 선형성보다는 비선형성이 강하게 나타났다. 이러한 연구결과는 IT 관련 주식가치 연구분야에서 현재 보편적인 선형분석 방법론보다 비선형방법론에 입각한 방법론을 사용하여 연구결과를 제시해야 한다는 사실을 뒷받침하고 있다.

An empirical study on the relationship between medical service quality and value and customer behaviour (의료산업 서비스 품질 및 가치와 고객행동간 관련성 실증연구)

  • Lee, Deok Soo;Park, Roh Gook
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.8 no.3
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    • pp.179-187
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    • 2013
  • It is the recent trend that the valuation criteria on product quality depends on the customer satisfaction instead of conformance to specifications. It also applies to the service quality. This study deals with an empirical study on the relationship between service quality and value and customer behaviour in the medical service industry. This study also investigates the effect of service-related quality on the service quality/value and customer behaviour. A statistical research reveals that 1)the service quality and value each has a positive relationship with customer behaviour, 2)the service-related quality strongly influence the service quality/value and customer behaviour.

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Recognition of Customers on Necessity of Hospital Brand Identity and Service Value (병원 브랜드아이덴티티의 필요성과 서비스가치 관련성에 대한 소비자들의 인식)

  • Lee, Young-Hwan;Ha, Au-Hyun
    • The Journal of the Korea Contents Association
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    • v.17 no.8
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    • pp.551-559
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    • 2017
  • This study was to find out recognition of customers on association between necessity of Hospital Brand Identity and service value, to suggest efficiency contents of public relations(PR) for give shape to positive emotion or emotional empathy about hospital. The result of study, necessity of Brand Identity in hospital PR contents was recognized to order facility environment specialized sector of medical service scale of hospital reputation of doctor, recognized to higher necessity of Hospital Brand Identity in case lower to use of practical hospital. In association between necessity of Brand Identity and service value of Hospital Brand Identity was confirmed to be higher recognize service value if more higher recognize necessity about scale and reputation of doctor. Accordingly, to suggest PR contents for give shape to positive and emotional empathy in relation of customers, small and medium hospitals will important finding process a specific character in each other hospitals, the value will be consider for efficiency marketing to reflect opinions of customers.

가치 창출과 기업의 거래비중에 관한 연구

  • Kim, Jae-Uk;Lee, Jeong-Kuk
    • Proceedings of the Korean DIstribution Association Conference
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    • 2006.08a
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    • pp.155-173
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    • 2006
  • 본 연구는 기업의 이윤에 직접적인 영향을 미치는 거래비중을 결정하는 데 있어, 고객가치가 갖는 영향력 및 고객가치 향상을 위해 해당 기업이 갖춰야 할 요건이 무엇인가를 규명하고 있다. 대부분의 기업 간 관계가 복수의 형태를 취하고 있는 현실에 비해, 가치의 선행요소를 규명하는 데 있어서 기존의 연구들은 주로 이원적인 관계에 국한된 연구를 수행함으로써, 실제 유통경로가 처한 상황을 충분히 설명하지 못한다는 한계가 있어왔다. 본 연구에서는 기업의 가치창출 활동이 경쟁우위와 관련되어 있다는 전략이론의 관점을 바탕으로 가치의 선행요소를 규명하고 있다. 연구 결과 가치의 구성요소인 관계혜택과 거래비용은 기업의 거래비중을 결정하는데 결정적인 역할을 하는 것으로 나타났으며, 특히 관계혜택이 거래비용에 비해 상대적으로 더 큰 영향력을 갖는 것으로 밝혀졌다. 가치의 선행요소에 있어서는 기업이 가진 자원에 초점을 맞춘 Resource-based view를 기반으로 한 변수들에 비해, 다른 기업과의 관계에 주목한 Relational view에 관련된 변수들이 고객가치 창출에 더 큰 영향력을 갖고 있음을 알 수 있었다. 추가적으로 행해진 환경의 불확실성의 조절효과를 규명 결과, 환경의 불확실성은 주로 Relational view를 기반으로 하는 관계적 특성에 영향을 미치는 것으로 나타났다.

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A Study on Valuation of Security Property in Electronic Commerce (전자상거래에 있어서 보안성의 가치추정에 관한 연구)

  • Kim, Min-Cheol;Noh, Kyoo-Sung
    • The KIPS Transactions:PartC
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    • v.8C no.5
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    • pp.615-620
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    • 2001
  • This paper is a study on the model that measures economic values for the non-market properties of Electronic Commerce(EC). For development of this model, first of all, we reviewed the properties of EC service, and looked around the relation between customer satisfaction and/or payment value and EC properties. In addition, we checked the method to measure economic values of these properties. This measurement method is the contingent valuation method which is a method of measuring the value of the environmental product. We modified it to adapt to the EC. Finally, in this paper, we proposed an economic value model which measures the value of willingness to pay(WTP) to our objectives. However, there could be some restrictions at the time when surveying empirically. Therefore, the succeeding study should be done in order to improve these restrictions some day.

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The relations of appraising element and market prices in ruby being used for the jewelry (보석용 루비의 가치평가 요소와 그 시장가격의 관련성)

  • 김상기;김판채
    • Journal of the Korean Crystal Growth and Crystal Technology
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    • v.14 no.4
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    • pp.169-173
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    • 2004
  • The analysis on the relations of appraising elements and market prices in ruby being used for jewelry was carried out by using the ruby prices from Palmieri's Market Monitor. As the result, it is understood that weight is the most influential, next is color, clarity is the least influential among these three main appraising elements, and the other relations between the appraising elements and market prices in ruby are also clarified.