• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.401-407
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• 2020

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

• Journal of the Korea Fashion and Costume Design Association
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• v.19 no.1
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• pp.27-40
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• 2017

In the past, generally only woman have interest in appearance management, but nowadays man also have interest in beauty and appearance. The purpose of this study is to examine the effect of vanity scale on the appearance management behavior and fashion orientation in male consumers. The data was collected from men in their age of 20-59, who lived in Seoul and Gyeonggi-do. A total of 300 responses were analyzed. Factor analysis, frequency analysis, ANOVA and regression were used for analysis. The results of this study are as follows. First, vanity scale divided into four factors 1) a concern for physical appearance 2) a positive view of physical appearance 3) a concern for achievement and 4) a positive view of achievement. Generally concern factors are higher than positive views, and physical appearance factors are higher than achievement factors. Second, four lower vanity scale factors are related with each other. Third, various vanity scale influenced to appearance management behavior and fashion orientation. Especially positive view of achievement have more influencing power to appearance management behavior and fashion orientation. Among various demographic variables, income have more influencing power to the vanity scale.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1095-1100
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• 2021

This study aims to analyze the factors that influence people's behavioral intentions to recycle waste and focus on people's perceptions of informal waste recycling. The low level of participation in the e-waste recycling process makes research on the factors that encourage household interactions in sorting waste or recycling waste a priority. The purpose of this study is to build a comprehensive model and examine the relationship between perceptions of informal recycling, implementation e-waste management, behavioral intention, convenience of recycling and perceived behavioral control. The framework is the Theory of Planned Behavior (TPB). The implementation variable e-waste management is used to mediate the relationship between the two constructs. Respondents in this study were cellular phone users who had changed their phones. The number of respondents in this study totaled 165, using the purposive sampling technique. Data analysis techniques in this study used PLS-SEM with WarpPLS version 6.0. The findings show that: (1) perception of informal recycling, e-waste management, and behavioral intention have a significant positive effect; (2) management of e-waste, perception behavioral control and behavioral intention have a positive effect; and (3) the implementation of e-waste management, which causes the convenience of recycling, will increase the intensity of behavior, indicating the results are rejected.

• Journal of the Korean Home Economics Association
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• v.37 no.4
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• pp.1-16
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• 1999

The objectives of this study are examine the variables effecting management behavior of home-band worker through empirical study. The data used for statistical analysis is 285 home-based worker. The statistical methods used for data analysis were frequencies, mean, t-test, multiple regression, factor analysis and path analysis. The major findings can be summarized as fellows. Home-based workers' various characteristics were statistically significant variable to management behavior. Home-based work income were higher for older women, no employ experience in out of home, lower age of children, business owner, lower time flexibility. In cause-effect model analysis that affects life satisfaction was related to work management, home management behavior and income. Based on the finds of the study, it was found that home-based work can be good alternative to induce married women to labour market if some problems are covered.

• Journal of Families and Better Life
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• v.20 no.2
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• pp.21-28
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• 2002

The purpose of this study was to investigate how the financial satisfaction of housewives was related with the financial condition of households and the performance evaluation of household financial management behavior. In order to examine this relationship, internet questionnaire survey was conducted with 598 housewives. Results showed that household income and monthly debt repayment had only indirect effects on the financial satisfaction while monthly saving had both of the direct and indirect effects. It indicates that financial satisfaction level varies with the perceived performance of financial management behavior even though they have the same level of financial resources. Specifically, the division of financial roles and problem solving style between husband and wife affected the financial satisfaction of housewives.

• Journal of Families and Better Life
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• v.18 no.1
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• pp.53-66
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• 2000

This study examined the relationships among resources demands financial management behavior and financial satisfaction of housewives based on the systems approach. The data were collected from 212 housewives living in Pusan and Kyungnam region by the self-administered questionnaire. The major findings of this study were as follows: (1) the communication frequency of husbands and wives was an important factor affecting financial satisfaction; (2) the perceived financial status such as comparison to reference groups and aspiration for financial status in the future had an influence on financial satisfaction as well as the objective variables such as monthly living costs and monthly savings; and (3)financial satisfaction was also affected by financial management behavior. These findings imply that the financial management program focusing on the ways to increase communication among family members and to implement financial behavior effectively should be developed.

• Journal of the Korea Safety Management & Science
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• v.18 no.1
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• pp.89-97
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• 2016

This current research investigated whether job stress mediates the relationship between physical environment and safety behavior of members in organization. Furthermore, we hypothesized that safety climate functions as moderator between physical environment-job stress link. In order to examine the hypotheses, 870 employees in various fields of companies were sampled. Using structural equation modeling(SEM), we conducted moderated mediation model analysis which cab elaborately test the significance of our hypotheses. The results showed that job stress mediated the link between physical environment and safety behavior of members. Moreover, the relationship between physical environment and job stress was moderated by safety climate. The implications and limitations of our study and suggestions for future research were discussed.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.169-180
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• 2020

Globalization has led to a dramatic increase in intercultural service encounters between services providers and customers from diverse cultural backgrounds. This paper explores the causal relationship between service employees‟ cultural intelligence and adaptive sales behavior in intercultural service encounters, and the mediating effect of cognitive and emotional empathy on this relationship. A quantitative survey methodology was utilized to collect data on 341 salespeople at duty-free shops located on Jeju Island, Korea. Data analysis was conducted using SPSS 18 and Amos 18. The results show that cultural intelligence has a significant impact on cognitive empathy, emotional empathy, and adaptive sales behavior. Cognitive empathy has a positive impact on adaptive sales behavior, whereas the relationship between emotional empathy and adaptive sales behavior is not significant. Additionally, cognitive empathy mediates the relationship of cultural intelligence and adaptive sales behavior. This study has useful managerial implications for employee selection, training, and development in service firms engaged in intercultural service encounters. This study extends prior research on intercultural service encounters by exploring the direct impact of cultural intelligence on intercultural adaptation and the mediating effect of empathy, suggesting the presence of a cognitive mechanism that plays a key role in the impact of cultural intelligence on adaptive sales behavior.

• The Journal of Economics, Marketing and Management
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• v.11 no.2
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• pp.1-11
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• 2023

Purpose: With the rapid development of e-commerce, logistics services, as an important part of e-commerce shopping, have gradually attracted people's attention. Customer engagement behavior is a new topic in marketing, and its connotation is still being explored. The purpose of this paper is to study the relationship between logistics service quality and customer engagement behavior. Research design, data and methodology: This study employed the method of online questionnaire survey, with Chinese e-commerce platform users as the survey objects, 248 valid survey sample data were collected, and the method of factor analysis and structural equation model analysis was used to verify the research hypothesis model constructed in this paper. Results: The four dimensions of e-commerce logistics service quality have different influences on customer satisfaction, and the influence of availability on customer satisfaction is not significant. Convenience, assurance, and security have a significant positive impact on customer satisfaction; Customer satisfaction has a significant positive impact on the three dimensions of customer engagement behavior: customer repeat purchase behavior, online word-of-mouth, and customer referrals. Conclusion: The results of this study will provide useful reference for the managers of e-commerce companies to improve customer engagement behavior by improving the logistics service quality.

• Journal of Distribution Science
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• v.21 no.4
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• pp.35-45
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• 2023

Purpose: The study's objective was to examine the impact of brand personality dimensions on consumer behavior for laptop purchases in Nepal. Research Materials and Methods: The study included descriptive and explanatory research designs. A structured questionnaire with a purposive sampling method was employed to gather the necessary information for the study. The survey data were analyzed using a quantitative approach. The study used descriptive statistics to characterize the response conditions. Correlation analysis was used to investigate the relationship between brand personality dimensions and consumer behavior. Regression path analysis was employed to identify the effect of brand personality dimensions and consumer behavior. Results: The result of regression path analysis showed that the three dimensions - competency, ruggedness, and sophistication, have a significant effect on consumer behavior, and the two dimensions- sincerity and excitement do not have a substantial impact on consumer behavior in laptop buying in Nepal. Conclusions and Implications: Such findings can serve as pioneering empirical evidence and provide a framework for marketers and future studies in various scenarios. The study's findings can help marketing managers in handling information management. Manufacturers, wholesalers, and retailers can also use the results in formulating marketing strategies, and marketers need to be aware of such considerations for influencing consumer behavior.