• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.181-189
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• 2022

The current study examines the nexus between the capital structure (debt-equity) and firm value (Tobin's Q) by including profitability (alternatively Return on Assets (ROA) and Return on Equity (ROE)) as a moderator in the companies of Saudi Arabia. The study sample consists of 102 companies listed on Tadawul (the Saudi Arabian stock exchange) from different sectors of Saudi Arabia during the period 2013 to 2020. The study estimates pooled regression, panel regression with fixed and random effects, and dynamic panel regression models to report the results. The study results report that there is a negative and significant association between capital structure and firm value in model 1, while in models 2 and 3 there is a more negative and significant impact between the two study variables compared to model 1 after the inclusion of interaction variable, i.e. profitability in terms of ROA and ROE. The comparative result shows that the companies of Saudi Arabia hold more debt in their capital structure mix, hence evidencing a decrease in the firm value. The reported results also show that models 2 and 3 are better in explaining the impact of capital structure on firm value due to the interaction of profitability compared to model 1.

• Journal of Distribution Science
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• v.20 no.1
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• pp.67-76
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• 2022

Purpose: The purpose is to verify the impact of the store environment on interpersonal service quality (ISQ), shopping value and patronage intention, as well as the moderating role of the store format: supermarkets vs hypermarkets. This is significant as previous studies on retailing neglected the effect of interpersonal service quality on the experiential shopping value. The comparison of the model between two retailing formats (hypermarkets and supermarkets) provides a significant contribution and responds to a need to provide insights regarding the moderation of the store types on the contribution of interpersonal service quality and experiential value to customer's retention. Research design, data, and methodology: The hypotheses have been tested after analyzing the data of a survey among 405 consumers exiting stores representing various retailing stores in Tunisia. A Structural model have been finally verified by a path analysis after applying a confirmatory factorial analysis. Multigroup analyses on AMOS allowed to verify the moderation of store types. Results: Results mainly show that patronage intention is affected by the experiential perceived value dimensions. The latter is a direct consequence of ISQ and an indirect outcome of perceived shopping environment. The impact of value, environment and ISQ is moderated by the store type.

• The Journal of Economics, Marketing and Management
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• v.12 no.1
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• pp.1-15
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• 2024

Purpose: This study aims to explore the critical factors in the quality control activities of agricultural products in e-commerce companies and analyze how these factors affect customers' perceived value and repurchase intention. Finally, it further reveals the mediating role of perceived value between the factors of quality control activities of agricultural products and customer repurchase intention. Research design, data and methodology: This study identified six independent factors within agricultural product quality control activities: freshness, assurance, diversity, grading, packaging, and timeliness. Subsequently, the impact of these factors on customer repurchase intention was analyzed. Additionally, perceived value was considered as an intermediary variable between the independent and dependent variables. Data was gathered from 269 Chinese consumers who had experience purchasing on agricultural product e-commerce websites. Results: The study results indicate that the relevant factors within agricultural product quality control activities strongly influence customer repurchase intention, with perceived value mediating this relationship. Conclusions: The significance of this study lies in its exploration of the relevant factors within agricultural product e-commerce's product quality control activities. It identifies their impact on customer repurchase intention and confirms the mediating role of perceived value. The results of this research offer valuable insights and practical guidance for academics in related research fields and practitioners in the agricultural product e-commerce industry.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• Journal of the Korean Society of Manufacturing Process Engineers
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• v.8 no.2
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• pp.69-75
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• 2009

This study is analyzed by impact simulation according to material property at terminal case of hand phone. Maximum equivalent stress or strain at plastic is 40 times as great as that at magnesium alloy. And the next greatest stress or strain is shown at aluminium alloy. The value of maximum equivalent stress is shown as 6.5 Mpa in case of plastic, magnesium alloy and aluminium alloy. Maximum shear strain at plastic is 40 times as great as that at magnesium alloy. And the next greatest strain is shown at aluminium alloy. The value of deformation or strain at magnesium alloy and aluminium alloy is not different.

• Journal of the Korean Society of Clothing and Textiles
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• v.27 no.2
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• pp.229-238
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• 2003

The objective of this study is to investigate the impact of firm's various kind of characteristics on the oust in the supply chains between the textile makers and the retailers. Based on the preceding literature review. six hypotheses are proposed. To test the proposed hypotheses, data were collected utilizing questionnaires from 68 retailers(fashion shop). To analyze the data the SPSSWin statistical package was employed. Two(H4 and H6) out of six hypotheses were accepted, the others were rejected. According to the results, the greater the impact of the shared value and the reputation for the retailers on the textile maker is, the stronger the trust of the retailers in the textile maker is. Based on the research results, we can conclude that the trust management is a very important factor in the supply chains between the textile makers and the retailers.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2002.05a
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• pp.791-794
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• 2002

On this study, the dynamic response of vibration absorber was operated by finite element analysis and this paper proposed the optimum value of spring constant and damping coefficient for three types of impact absorber. Also the reaction farce of piston which is the objective function was proposed by the optimum design and the model which has the optimum value among the reaction forces was shown.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2008.10a
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• pp.444-447
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• 2008

This study is intended to develop a improved version of Cross Impact Analysis Model based on Scaling Theory. In developing the model, we applied the scale transformation technique and regression technique to existing CIA model. Improved CIA model is composed of two sub-models: 'model for impact value measurement,' and 'model for impact value conversion'. We applied a technique which measures data by ordinal scale and then transforms them into interval scale and ratio scale data to CIA model. The accuracy of forecasting and the usability of CIA application have been improved.

• Proceedings of the Korean Society for Quality Management Conference
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• 2010.04a
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• pp.62-66
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• 2010

Company which produce the latest plastic products of survival dimension for competitive power security productivity elevation activity hard do. But enterprises is lacking value elevation activity that customer among product special quality is thinking heftily and isn't grasping well adjusted impact factors. So, addition quality failure cost is produced. In this research, investigated impact factor and factors influencing most heftily in quality for productivity elevation. As a result, present example that serve to control well importance benevolence.

• Proceedings of the KSME Conference
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• 2001.11a
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• pp.616-622
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• 2001

In this paper, we analyzed the laminated composite sandwich plate structure of honeycomb core with changing values of the designing parameters. As a result, in designing parameters of that, the more height and thickness of the laminated composite plate's core, the more increase of natural frequency. The laminated angle has the maximum value when the plate of honeycomb core is join to opposite direction. This paper shows that the natural frequency of CFRP is higher than that of GFRP, and also impact strength marks maximum value in case of antisymmetry than symmetry of core. Also it shows that the mode shapes are various along with the angle-ply of laminated composite plate.