• 한국의상디자인학회지
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• 제26권1호
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• pp.99-109
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• 2024

This study focused on analyzing the difference in the impact of non-financial performance, specifically ESG (Environmental, Social, and Governance) activity grade level, on management performance and corporate value among the 25 fashion companies listed on the Korea Exchange that completed their ESG evaluation in 2022. The companies were categorized into three levels based on their ESG evaluations: ESG Integrated Grade (ESG-T), ESG-E (Environmental), ESG-S (Social), and ESG-G (Governance). The study then empirically analyzed how these levels affected management performance and corporate value. The empirical analysis revealed significant differences in the impact on management performance and corporate value depending on the ESG activity grade level. Companies with higher ESG grades exhibited better management performance and higher corporate values across all ESG sub-variables (ESG-T, ESG-E, ESG-S, ESG-G) compared to those with lower grades. This finding demonstrates the influence of ESG activity grade levels on improving management performance and enhancing corporate value in fashion companies. The results of this research provide meaningful insights into the direction of sustainable management through ESG activities in fashion companies.

• 한국콘텐츠학회논문지
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• 제16권6호
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• pp.94-102
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• 2016

이 연구의 목적은 스포츠용품 기업에 대한 소비자의 연상이 브랜드신뢰 및 브랜드충성도에 미치는 영향을 규명하는 것이다. 조사대상자는 스포츠용품 기업인 나이키의 제품 이용자 대학생 400명이다. 총 385부의 자료가 분석에 이용되어졌고 SPSS 22.0과 AMOS 22.0을 사용하여 빈도분석, 확인적요인분석, 신뢰도 분석, 상관관계분석 및 구조방정식모형분석을 실시하였다. 모형의 적합도를 확인한 후 개별 가설들을 검증하여 다음과 같은 결과를 얻었다. 첫째, 기업연상의 하위요인인 기업능력연상과 기업사회적책임연상은 브랜드신뢰에 유의한 영향을 미쳤다. 둘째, 브랜드신뢰는 태도적충성도와 행동적충성도에 유의한 영향을 미쳤다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.187-198
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• 2021

The objective of this study is to examine the direct and indirect influences of government's role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government's role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government's role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government's role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.

• 유통과학연구
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• 제14권6호
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• 한국조리학회지
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• 제20권1호
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• pp.38-54
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• 2014

본 연구는 국내 외식기업에 대한 고객의 기업 연상이 신뢰, 충성도, 재방문의도 및 전환의도에 미치는 영향을 고찰하고, 이러한 인과관계에서 패밀리레스토랑과 패스트푸드레스토랑 사이에 유의미한 조절효과가 존재하는지 검증하고자 하였다. 본 연구를 위해 패밀리레스토랑과 패스트푸드레스토랑을 방문한 경험이 있는 552명의 표본이 최종 분석에 사용되었다. 연구 결과, 국내 외식기업에 대한 고객의 기업 연상 중 능력 연상과 사회적 책임 연상은 고객의 신뢰에 모두 유의한 정의 영향을 주었으며, 신뢰는 충성도에 유의한 정의 영향을 주는 것으로 조사되었다. 또한 고객의 충성도는 재방문의도에 유의한 정의 영향을 주었고, 전환의도에는 유의한 부(-)의 영향을 주는 것으로 나타났다. 이러한 결과를 통해 외식기업의 연상 중 능력연상이 신뢰에 더 큰 영향력을 가지고 있었으며, 기업 연상을 통해 고객의 신뢰와 충성도, 재방문의도도 향상되고, 반면 전환의도는 감소한다는 사실을 검증하였다. 더불어 기업 형태에 따른 조절효과는, 기업연상 중 능력연상이 신뢰에 미치는 영향에서 패밀리레스토랑 고객이 패스트푸드레스토랑 고객보다 유의미하게 큰 영향력을 보이는 것으로 조사되어 조절효과를 보이는 것으로 조사되었다.

• 한국콘텐츠학회논문지
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• 제8권4호
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• pp.147-154
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• 2008

본 연구는 기업의 문화마케팅 활동이 기업이미지제고를 통해 구매의도에 어떠한 영향을 미치는지에 대한 연구로써 문화마케팅을 시행한 기업의 이미지는 어떻게 소비자에게 인식되며 그 기업의 이미지 형성에 따라 그 기업의 제품 구매에 대한 영향을 알아보는데 연구 목적이 있다. 연구 대상자는 서울과 충청 지역의 대학생 102명을 대상으로 했으며 연구의 특성상 일반인에게 잘 알려지지 않은 것을 감안하고 설문 대상의 수가 적은 것을 감안하여 PLS(Partial Least Square)를 사용하여 단점을 보완하였으며 다음과 같은 결론이 도출되었다. 첫째, 문화마케팅은 기업이미지요소(기업행동 사회행동 마케팅이미지) 3가지에는 긍정적인 영향을 미치지만 기업신뢰이미지에는 설명력이 낮다고 도출되었다. 둘째, 기업이미지 4가지 중 구매 의도에 미치는 영향은 기업행동이미지를 제외하고 사회행동 기업신뢰 마케팅이미지에 긍정적인 영향을 준다는 것을 알 수 있다.

• 유통과학연구
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• 제22권2호
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• pp.115-123
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• 2024

Purpose: Using the association concept as a basis, businesses offer association cues-trademarks and logos, for example-to support consumers' associative memories. These stimuli can be connected to anything, including a product's unique personality or the advantages it offers the company that made it. The purpose of this study is to comprehend how hypermarkets' business affiliation, relationship commitment, and trust affect consumers' attitudes and behaviors. Data, methodology, and research design: Regression analysis was used in this study to confirm the relationship between the independent and dependent variables, as well as to forecast how the changes in the independent variable would affect the changes in the dependent variable. Results: These are the findings of the research. First, it was discovered that trust and relationship commitment were significantly impacted by the hypermarket product association, corporate management-related associations, and social responsibility associations. Second, it was discovered that both behavioral and attitudinal loyalty were impacted by hypermarkets' level of trust. Third, it was discovered that both behavioral and attitudinal loyalty were impacted by a hypermarket's relationship commitment. Conclusions: Corporate associations with the hypermarket play an important role in shaping and maintaining consumers' awareness of the company or brand. Since this is affected by various factors such quality of products and services, and corporate social activities, companies need to positively induce awareness of products or services.

• International Commerce and Information Review
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• 제1권1호
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• pp.3-24
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• 2008

This paper examines the corporate parent effect on the diversification strategies of triad and Asian subsidiaries in the ASEAN region. I find that triad subsidiaries tend to participate in high technology intensive industries, and are more likely to diversify. In addition, I also find that the subsidiary diversification strategy is significantly affected by the number of affiliations under the same corporate parent that perform the same or different activities in the region. These results shed light on the influence of corporate parent on subsidiary-level strategy and the role of the subsidiary within an economically integrated region. Various implications are discussed.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.341-350
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• 2021

This study tested the effect of the board of directors' (BOD) characteristics on the corporate performance of the Jordanian industrial and service companies listed on the Amman Stock Exchange (ASE) during the period 2015-2019. The characteristics of the BOD were measured through the following variables: MO = managerial ownership; CEODU = CEO duality; BI = board independence; GD = gender diversity; ND = nationality diversity; AE = advanced education; BM = board meetings; BSIZ = board size; CSIZ = corporate size; CA = corporate age. The corporate performance was measured by return on assets (ROA) and return on equity (ROE). The corporate size and corporate age were used as control variables. The study sample consisted of 85 industrial and service companies with 425 observations to identify the nature of the effect of the BOD characteristics on performance. This study applied time-series data (panel data), and the multiple linear regression method was used to achieve study objectives. Results showed a positive effect of the study variables on performance, while the corporate age and the education level (BOD members) have a negative effect on performance.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.135-144
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• 2022

Organizational culture has been recognized as a determinant of corporate Effectiveness. Cultural components could affect corporate Effectiveness to different extents. However, it seems that none of the previous studies have evaluated and compared these influential extents of cultural components. The current research applies analytic hierarchy processes to assess and rate the significance extents that, cultural components play in resulting in corporate Effectiveness. Then, the current work utilizes regression analyses to re-evaluate the significance extents for the robustness of analytic hierarchy processes. The findings indicate that clan culture is the most vital component in explaining corporate Effectiveness. In contrast, adhocracy culture is the least important component in affecting corporate Effectiveness. Market culture is a cultural component that is ranked the second in determining corporate Effectiveness, and next is hierarchy culture which is the third. The findings are in support of the positive influences of clan, market, and adhocracy cultures on corporate Effectiveness; whereas it found the negative impact of hierarchy culture on corporate Effectiveness.