• Title/Summary/Keyword: 차별적 영향 가설

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대학생들의 창업가정신과 창업동기, 창업효능감과 창업의지와의 구조적관계모형

  • Kim, Yeong-Dae;Bae, Byeong-Yun
    • 한국벤처창업학회:학술대회논문집
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    • 2020.06a
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    • pp.85-93
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    • 2020
  • 본 연구는 전국의 대학생들을 대상으로 창업의지의 선행 변수을 규명하기 위해 구조모형으로 실증분석 하였다. 선행연구를 바탕으로 창업가정신을 독립변수로, 창업동기와 창업효능감을 매개변수로, 창업의지를 종속변수로 설정하였다. 진취성이 높을수록 창업동기에 정(+)의 영향을 줄 것이라는 가설1은 기각되었다. 혁신성이 높을수록 창업동기에 정(+)의 영향을 줄 것이라는 가설 2는 채택되었다. 위험감수성이 높을수록 창업동기에 정(+)의 영향을 줄 것이라는 가설 3은 채택되었다. 진취성이 높을수록 창업효능감에 정(+)의 영향을 줄 것이라는 가설 4는 채택되었다. 혁신성이 높을수록 창업효능감에 정(+)의 영향을 줄 것이라는 가설 5는 채택되었다. 위험감수성이 높을수록 창업효능감에 정(+)의 영향을 줄 것이라는 가설 6은 기각되었다. 진취성이 높을수록 창업의지에 정(+)의 영향을 줄 것이라는 가설 7은 기각되었다. 혁신성이 높을수록 창업의지에 정(+)의 영향을 줄 것이라는 가설 8은 채택되었다. 위험감수성이 높을수록 창업의지에 정(+)의 영향을 줄 것이라는 가설 9는 기각되었다. 창업동기가 높을수록 창업의지에 정(+)의 영향을 가설 10은 채택되었다. 창업효능감이 높을수록 창업의지에 정(+)의 영향을 가설 11은 채택되었다. 본 연구의 시사점은 창업교육이나, 창업동아리활동, 창업경진대회 등의 활동경험이 없는 전국대학생을 대상으로 조사하였다는 점이 선행연구와의 차별점이다. 또한 대학생들의 창업가정신, 창업동기 및 창업효능감, 창업의지와의 구조관계를 실증 연구하였다는 것이 선행연구의 차별점이다. 실증연구 결과를 통해 창업의지를 높이기 위한 방안이 무엇인지를 규명하고 제시하였다.

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기업의 합작투자 결정이 주가(株價)에 미치는 영향에 관한 연구

  • Min, Jae-Hun
    • The Korean Journal of Financial Management
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    • v.14 no.2
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    • pp.181-203
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    • 1997
  • 본 논문은 미국 다국적 기업의 해외 합작투자 발표가 개별 기업의 주식 가격에 미치는 영향에 관하여 분석하였다. 본 연구에서는 개별 기업의 경영능력 및 대리인 비용의 존재 여부에 따라 기업의 투자의사 결정시 증권시장이 차별적으로 반응한다는 점을 가설화하였으며 이를 실증연구를 통하여 입증하였다. 평균적으로 해외 합작투자 발표 당일에 주가 상승으로 인한 평균초과수익율은 0.4%로 기업 인수 합병에서 인수 기업이 실현하는 수익률에 상응하는 수준이었다. 본 논문의 실증연구 결과는 Jensen(1986)이 제시한 '사내잉여자금-과잉투자'(Free Cash Flow - Overinvestment)가설과 대체로 일치하고 있다. 즉, 기업의 관리능력이 뛰어나고 사내에 축적된 잉여자금의 양이 적은 경우 해외 합작투자 결정은 증권시장의 호의적인 반응을 받은 반면 경영이 부진하고 사내에 유보된 잉여자금의 양이 많은 기업의 경우 투자자의 관심을 끌지 못하였음을 알 수 있다.

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The Structure of Corporate Ownership and the Informativeness of Accounting Earnings (기업의 소유구조와 회계이익의 정보효과)

  • Choi, Jong-Yoon
    • Korean Business Review
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    • v.18 no.1
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    • pp.19-41
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    • 2005
  • The informativeness of accounting earnings to investors may be used as a measure of the quality of accounting information. The ownership structure is considered to be related to both of two variables, the reliability of earnings reflecting the economic performance of the enterprise and the existence of alternative information sources. Earnings manipulation may mitigate the correlation between accounting earnings and the economic performance and alternative information sources decrease the value of accounting earnings as an information. Thus ownership structure could influence the informativeness of accounting earnings. This paper classifies ownership into three categories, management or inside ownership, institutional investors and large outside blockholders, and diffuse outside ownership and examines theoretically the difference of information effectiveness under each ownership structure. The earnings manipulation hypothesis supports the assertion that the separation of ownership from control motivates earnings manipulation. And differential information hypothesis suggests that more non-accounting information of firms with institutional or concentrated outside ownership is provided. Outside blockholders have alternative information sources that make accounting manipulation ineffective. While most previous studies have examined the effect of ownership on the informativeness of earnings from earnings manipulation hypothesis, this study is motivated by both earnings manipulation hypothesis and differential information hypothesis.

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The Effect of Managerial Ownership on the Value of Cash Holdings (경영자 지분율이 보유현금가치에 미치는 영향)

  • Cho, Jungeun
    • The Journal of the Korea Contents Association
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    • v.19 no.4
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    • pp.394-402
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    • 2019
  • This study examines the effect of managerial ownership on the value of firms' cash holdings. According to the management entrenchment hypothesis, managers have incentives to make decisions that can undermine shareholders' value for their own private interests. In this situation, as the managerial ownership increases, investors may evaluate that the cash held by the company may be utilized inefficiently and the value of the cash holdings may decrease. On the other hand, based on the incentive alignment hypothesis, the value of cash holdings may increase as investors perceive cash holdings to be effectively used to increase corporate value as managers' interests are in agreement with shareholders. Empirical results show that the value of cash holdings decreased as managerial ownership increased. This study finds a contribution in that it presents empirical evidence on whether the cash held by the company is differentially evaluated according to the level of the managerial ownership.

Effect of Reporting Earnings Strategy on Asymmetric CEO Performance-Compensation Sensitivity (보고이익전략이 비대칭적 경영자 성과-보상 민감도에 미치는 영향)

  • Eun-Ju, Lee
    • Journal of Industrial Convergence
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    • v.20 no.11
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    • pp.105-112
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    • 2022
  • The purpose of this study is to examine the moderating effect of the reporting earnings strategy on the relationship between managerial ability and manager performance-reward sensitivity. Both upward and downward adjustments can occur in the direction of management performance adjustment according to the manager's reporting earnings strategy. was found to decrease performance-based performance-reward sensitivity. The underreporting strategy is hypothesized that, although additional compensation is paid for the performance of the reporting strategy according to the manager's ability, the level of compensation increases, but this type of compensation will decrease the performance-reward sensitivity because this type of compensation is irrelevant to the actual performance of the manager. This is the result of indirectly confirming that discriminatory compensation is provided for upward and downward adjustment of business performance according to the reporting earnings strategy.

The Influence of Nonconscious Affective Priming on Object Rating (의식되지 않는 정서 점화자극이 대상의 호감도에 미치는 영향)

  • 이수정
    • Korean Journal of Cognitive Science
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    • v.10 no.4
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    • pp.11-25
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    • 1999
  • The affective primacy hypothesis of Murphy와 Zajonc(1983) was replicated in this study. The results of experiment 1 and 2 expanded the affective priming effect by facial valence as well as affective events on object rating. Experiment 3 explored the affective priming effect of schizophrenics at the supraliminal level and their results compared with those of normal subjects. For normal subjects the effect of affective priming was found only at the subliminal level but schizophrenics showed the assimilation effects by affective priming even at the supraliminal level. Finally. principles of affective processing were discussed.

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A Study on the Antecedents and Outcomes of Trust and Distrust in B2B Transactions (B2B 거래에서 신뢰와 불신에 대한 선행변수 및 결과변수에 대한 연구)

  • Kim, Jong-Keun;Lee, Seo-Koo
    • Journal of Distribution Research
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    • v.14 no.2
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    • pp.97-125
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    • 2009
  • The main purpose of this study is to provide a new approach to conceptualize and measure distrust based on existing researches concerning trust. One of the traditional approach has viewed that trust and distrust are opposed constructs placed on a continuous measure and that trust has positive impact and distrust has negative impact. But this study tries to test empirically that trust and distrust are independent constructs which can be distinguishable, and that both constructs are ambivalent. In addition, this study also tries to provide empirical test that distrust can have a positive effect on transaction relationship. We analyzed the possibility that both trust and distrust can be distinguishable and ambivalent with various antecedents and consequences of two constructs. We also analyzed the effect of distrust on cooperation and functional conflict in order to manifest the positive role of distrust as a relationship variable. The result for testing hypotheses is as follows: First, all hypotheses for antecedents and consequences of trust are significant, but some of hypotheses for antecedents and consequences of distrust are not significant. Second, both constructs can be distinguishable and ambivalent to some extent as the hypotheses for reputation are significant, which is one of the antecedents of distrust and considered jointly with other antecedents, transaction specific asset and environmental uncertainty. Lastly, the result showed the positive role of distrust that has a positive effect on functional conflict.

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Reconceptualization of Brand Equity : Empirical Evidence (브랜드자산 형성과정의 재정립)

  • 원구현
    • Asia Marketing Journal
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    • v.5 no.3
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    • pp.80-105
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    • 2003
  • 본 연구는 기존 브랜드자산의 구성개념과 구성개념들 간의 관계 연구들을 비판적으로 검토하여 첫째, 브랜드자산의 구성개념을 재정립하여 브랜드자산을 구성하는 세부적 구성요소를 제시하고 둘째, 브랜드자산 형성과정에서 세부적 구성 요소들 간의 인과적 관계를 제시하고 셋째, 세부적 구성요소를 측정하기 위한 척도를 제시하며 넷째, 전략적 브랜드자산 구축 즉, 브랜드자산이 기업의 핵심전략으로 한 단계 더 성숙하기 위해서는 기업측면에서 어떠한 요인이 중요한가를 확인하고 이에 대한 이론적·실무적 시사점을 제시하고자 하였다. 본 연구에서는 브랜드자산이 기업성과에 긍정적인 영향을 미친다는 기존 연구들과 같은 견해를 가지나, 기업성과로 연결되기 위한 브랜드자산의 구성개념과 형성과정에 있어서 기존 연구의 의문점을 제기하고, 그에 따라 연구가설과 연구모형을 설정하였다. 연구모형과 연구가설을 검증하기 위하여 스포츠브랜드와 컴퓨터브랜드의 2가지 카테고리를 대상으로 설문을 배포하여 311부를 회수하였으나 불성실하게 응답한 3부를 제외하고 308부를 실증분석에 이용하였다. 연구결과 브랜드의 지각된 품질, 리더십, 인지와 연상과 브랜드자산의 관계에서 존중, 차별성, 만족, 전환장벽, 애호도가 중요한 매개적 역할을 하고 있음을 알 수 있었다.

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Discrimination Experience and Employment of People with Developmental Disabilities: Moderating Effect of Family Employment Support (발달장애인의 차별경험이 취업에 미치는 영향: 가족취업지지의 조절효과)

  • Ham, Hyun-Jin
    • Journal of Digital Convergence
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    • v.20 no.5
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    • pp.703-712
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    • 2022
  • The purpose of this study is to present practical implications for employment of people with developmental disabilities by analyzing the moderating effect of family employment support in the relationship between discrimination experience and employment of people with developmental disabilities. The subjects of the study were 394 people with developmental disabilities who participated in the 2nd wave 4th survey of the 2019 Employment Panel Survey for the Disabled, and a hierarchical binary logistic regression analysis was conducted to verify the hypothesis. As a result of the study, it was found that the experience of discrimination among people with developmental disabilities negative effects employment, and family employment support has a significant moderating effect, strengthening the negative effect of discrimination on employment. Therefore, the importance of improving the working environment reflecting the needs of families with developmental disabilities, the necessity of employment support policies, and strengthening trust with the state and local communities were discussed.

Effect of Restaurant Meal Replacement Product Selection Attributes on Brand Image and Satisfaction (RMR(레스토랑간편식) 상품의 선택속성이 브랜드이미지, 만족도에 미치는 영향)

  • Kim, Chan-Woo;Lee, Kang-Yeon
    • The Journal of the Korea Contents Association
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    • v.20 no.12
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    • pp.471-481
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    • 2020
  • This study aims to investigate the relationship between the factors of RMR product selection attributes, brand image, and satisfaction as the interest and frequency of use of RMR products of dining out consumers increase recently. Convenience sampling was used for consumers with experience in using RMR products launched in catering companies and restaurants. The investigation period was conducted for about 20 days from August 10, 2020. The final 291 copies were used for research analysis, and the SPSS 21.0 statistical package program was used for hypothesis verification. As a result of the analysis, the hygiene (��=.160), menu (��=.203), and packaging (��=.291) of Hypothesis 1 had a significant effect on reliability. Hypothesis 2's menu (��=.270), convenience (��=.201), and packaging (��=.195) were found to have a significant effect on differentiation. The reliability (��=.328) and differentiation (��=.443) of the brand image of Hypothesis 3 were found to have a significant effect on satisfaction (��=.428). Hygiene (��=.388), menu (��=.229), and convenience (��=.243) of Hypothesis 4 were analyzed to have a significant effect on satisfaction. Lastly, this study is expected to be provided as basic research data related to RMR products, and is intended to be presented as a theoretical basis for the use of marketing and direction in RMR product development of food service companies and restaurants.