• 아태비즈니스연구
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• 제13권1호
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• pp.231-245
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• 2022

Purpose - The purpose of this study is to examine the effect of book-tax conformity on conforming tax avoidance and non-conforming tax avoidance. Design/methodology/approach - This study uses financial data from 1996 to 2019 of 34 countries. We regress conforming or non-conforming tax avoidance on book-tax conformity. We use the book-tax conformity measure developed by Atwood et al. (2010), the non-conforming tax avoidance measure developed by Desai and Dharmapala (2006), and the conforming tax avoidance measure developed by Badertscher et al. (2019). Findings - First, book-tax conformity has a significant positive relationship with non-conforming tax avoidance. Second, book-tax conformity is not statistically related to conforming tax avoidance. Research implications or Originality - While prior research focuses on the effect of book-tax conformity on earnings quality, we examine on the effect on tax avoidance. Furthermore, this study is expected to provide important policy implications regarding the types of tax avoidance strategies that tax authorities should pay attention to. Our results imply that tax authorities in countries with high book-tax conformity should pay more attention to non-conforming tax avoidance than to conforming tax avoidance.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.217-227
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• 2021

This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, and profitability (RNOA) on tax avoidance in banking companies listed on the Indonesia Stock Exchange over the 2014-2018 period. The sampling method employed in this study was the cluster sampling method. The population was all banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection results using the purposive sampling method during the observation includes 209 companies that published complete annual reports and their financial report notes as of December 31, 2018. The results revealed that institutional ownership and independent board of commissioners did not affect profitability. Profitability also did not affect tax avoidance. Further findings showed that institutional ownership and audit committee positively affect tax avoidance. From the result of Sobel test, this study indicated that profitability cannot mediate the effect of institutional ownership, independent board of commissioners, and audit committee on tax avoidance. This study has succeeded in proving empirically that there was a significant effect of the audit committee on profitability, institutional ownership on tax avoidance, and the audit committee on tax avoidance. Therefore, this study supports the agency theory and the research model from previous studies.

• 한국의류학회지
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• 제41권2호
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• pp.266-280
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• 2017

This study predicted consumer approach/avoidance behavior through consumer emotional experiences and examined the moderating effect of perceived surprises in the context of digital signage in store environments. A self-administered questionnaire consisted of consumer emotional experience (e.g., pleasure, arousal, and dominance), approach-avoidance behavior and perceived surprise by digital signage. A total of 278 usable responses were obtained from consumers who experienced digital signage at fashion retail stores. The findings support the Mehrabian-Russell model in the context of digital signage. Approach behavior was predicted by pleasure and arousal emotional experience, while avoidance behavior was predicted by dominance. The moderating effect of perceived surprise was also indicated in the effect of emotional experience on approach or avoidance behavior. In the high level of perceived surprise, pleasure and arousal had significant effects on approach behavior, whereas dominance had significant effect on avoidance behavior. This study discussed theoretical and managerial implications for creating emotional experiences and developing strategic store management by utilizing new digital technology within the fashion retail environments.

• 한국생활과학회지
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• 제16권6호
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• pp.1223-1230
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• 2007

The purpose of this study was to assess the effects of moral concerns for animals, meat texture, color in meat and satiety from meat on meat avoidance, and to assess the effect of meat avoidance on meat consumption. A total of 250 questionnaires were completed. Structural equation model was used to measure the causal effects of constructs. Results of the study demonstrated that fit of the restricted model is significantly worse than that of the unrestricted model, in which more parameters are estimated. The effects of moral concerns for animals, meat texture, and satiety from meat on meat avoidance were statistically significant. The effect of meat avoidance on meat consumption was statistically significant. Moreover, meat avoidance played a mediating role in the relationship between moral concerns for animals and meat consumption. Meat avoidance also played a mediating role in the relationship between satiety from meat and meat consumption. This study suggested that the consumer decision-making process for meat products is best modeled as a complex system that incorporates both direct and indirect effects on meat consumption. This study believed the evidence presented supports this position. Moreover, this study appeared to be a worthy area of pursuit.

• Asia pacific journal of information systems
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• 제16권3호
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• pp.95-116
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• 2006

Although the study of post-adoption has increased in recent years, few studies have focused on the moderating effect of uncertainty avoidance on the relationship between post-expectation and behavior. The purpose of this study is to examine the moderating effect of uncertainty avoidance in the mobile Internet domains. This study proposed a post-adoption model based on prior continuance model. This theoretical model was verified empirically by conducting web surveys and multi-group analysis. Based on the survey data, we classified users into those with high uncertainty avoidance and those with low uncertainty avoidance. The results indicate that post expectations have significant impacts on satisfaction and continuance intention. The results also show that the impacts of intrinsic motivational factors of mobile Internet services on satisfaction and continuance intention are stronger for users with high uncertainty avoidance. On the other hand, the impacts of extrinsic motivational factors on satisfaction and continuance intention are stronger for users with low uncertainty avoidance, with a few exceptions. This paper ends with theoretical and managerial implications of the study results, as well as limitations and future research directions.

• 한국보육지원학회지
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• 제20권1호
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• pp.21-37
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• 2024

Objective: This study explores the correlation between adult attachment, empathy, and teacher efficacy among childcare teachers. Additionally, it analyzes the mediating effect of empathy on the relationship between adult attachment and teacher efficacy. Methods: The survey, conducted from July to August 2023, involved 198 childcare teachers as participants. Data Analysis was performed using SPSS 23.0 and the Process Macro. Results: First, a significant correlation was identified between childcare teachers' adult attachment (avoidance) and empathy, as well as between adult attachment (avoidance) and teacher efficacy among childcare teachers. Second, the study observed a partial mediating effect of empathy in the relationship between adult attachment (avoidance) and teacher efficacy. In essence, this research confirmed both the direct effect of avoidance attachment in childcare teachers on teacher efficacy and the indirect effect mediated by empathy. Conclusion/Implications: This research affirms the impact of adult attachment and empathy on teacher efficacy among childcare teachers, discussing implications for future training and development.

• 산업진흥연구
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• 제8권4호
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• pp.1-15
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• 2023

본 연구는 MZ세대를 대상으로 브랜드의 맞춤형 광고의 광고 짜증, 개인정보 우려, 개인화 마케팅, 사회적 영향 등이 광고 회피와 브랜드 충성도에 미치는 영향 관계를 확인하고자 2023년 5월 10일부터 30일까지 20일간 전국의 MZ세대를 대상으로 한 400명에 대한 유효설문을 SPSS 28.0과 Smart PLS 4.0 프로그램을 활용하여 다음과 같은 결과를 검증하 였다. 첫째, 광고 짜증은 광고 회피에 정(+)의 영향을 미쳤으나 브랜드 충성도에는 영향을 미치지 않았으며 개인화 마케팅은 광고 회피에 정(+)의 영향을 미쳤으나 브랜드 충성도에는 영향을 미치지 않았다. 둘째, 개인정보에 대한 우려는 광고 회피와 브랜드 충성도에 정(+)의 영향을 미쳤다. 셋째, 사회적 영향은 광고 회피와 브랜드 충성도에 정(+)의 영향을 미쳤다. 넷째, 광고 회피는 광고 짜증과 브랜드 회피에 유의미한 매개 역할을 하였으며, 개인화 마케팅과 사회적 영향에는 유의미한 매개 역할을 하지 않았음을 확인하였다. 본 연구는 이러한 결과를 바탕으로 광고 회피와 브랜드 충성도에 관한 연구와 브랜드의 마케팅 활동에 필요한 전략 수립에 기초 자료로 활용할 수 있도록 하는 데 의미가 있다.

• 산경연구논집
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• 제13권11호
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• pp.47-64
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• 2022

Purpose: This study's goal is to investigate how perceived risk of Japanese electronic product affect the negative emotion and the avoidance intentions. In addition, this is difference in the effect of perceived risk on negative emotions and avoidance intentions according to the presence or absence of substitutes. Research design, data and methodology: Perceived risks of Japan products are decided by four dimensions, they are economic risk, social risk, psychological risk and physical risk. The reach model is made by the theory of risk-avoid. We requested this survey to 5808 customers by panel and web site, received 559 replied. We used 528 questionnaires excluding unreliable data. For the analysis, smart PLS is used. Results: Psychological risk has influence on negative emotion and avoidance intension. Social risk and physical risk affected negative emotion, but did not directly affect avoidance intention. Economic risk affects avoidance intension, but it has no effect of negative emotion. The existence of Japanese products' substitute only effects the relationship of economic risk and avoidance intention. Conclusions: Korean consumers behavior their buying and using of Japan product as financial benefit and satisfaction, not only risk. It is suggested that Korean company should make and develop unique product with good price.

• 디지털융복합연구
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• 제20권5호
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• pp.559-567
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• 2022

본 연구에서는 스마트폰 이용동기가 어플리케이션 디스플레이 광고태도와 광고회피에 미치는 영향을 확인하였다. 또한, 광고침입성의 매개효과를 확인하였다. 연구참여자는 309명이며 설문조사방법을 이용하여 자료를 수집하였다. 공변량구조분석을 이용하여 스마트폰 이용동기와 어플리케이션 디스플레이 광고태도간의 인과관계를 분석하였으며, 광고침입성의 매개효과를 검증하였다. 연구결과, 첫째 스마트폰 이용동기는 스마트폰 어플리케이션 디스플레이 광고태도에 유의미한 영향을 미쳤다. 둘째, 스마트폰 어플리케이션 디스플레이 광고태도가 광고회피행동에 유의미한 영향을 미쳤다. 셋째, 스마트폰 어플리케이션 디스플레이 광고태도는 지각된 광고침입성에 유의미한 영향을 미쳤다. 넷째, 스마트폰 에플리케이션 디스플레이 광고의 침입성 지각은 광고회피행동에 유의미한 영향을 미쳤다. 마지막으로, 스마트폰 어플리케이션 디스플레이 광고태도와 광고회피 행동간에 인과관계에서 광고침입성 지각은 매개효과를 미쳤다. 본 연구결과는 광고회피 행동을 감소시키는 전략을 제안하는데 기여할 것이다.

• Journal of Korea Trade
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• 제25권5호
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• pp.74-92
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• 2021

Purpose - Utilizing a large sample of Korean firms, this study examines international diversification impacts on corporate tax avoidance and whether firms affiliated with large business groups (known in Korean as "chaebol") reinforce the relationship between international diversification and tax avoidance. Design/methodology - This paper hypothesizes that 1) international diversification is likely to increase tax avoidance, 2) the positive effect of international diversification on tax avoidance is likely to be more pronounced for chaebol firms. We examine the hypotheses by using Korean firms listed in the Korean stock market between 2011 and 2016. We employ the number of foreign subsidiaries and the entropy index as proxies for international diversification and CASH ETR and GAAP ETR as proxies for tax avoidance. Findings - Our findings are summarized as follows. First, we have found that as firms are more internationally diversified, tax avoidance increases. It means that international diversification can be employed as a method of reducing the tax burden. Second, firms affiliated with chaebol are strengthened by the positive relation between international diversification and tax avoidance. It is interpreted that chaebol firms have more effective opportunities to reduce taxes than other firms. When entering foreign markets, they can share experience and resources to decrease taxation within the large business group. Originality/value - This study provides empirical evidence regarding the tax effect of international diversification. Unlike prior studies, international diversification is positively related to tax avoidance in Korea. In addition, we present additional evidence on the chaebol effects of international diversification on tax avoidance, in which they have an advantage to reduce taxes using transfer pricing through related party transactions, income shifting to low tax rate countries, and establishing subsidiaries in tax havens.