• 수산경영론집
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• 제44권1호
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• pp.1-14
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• 2013

The purpose of this study is examining an influence of a corporate on processed marine product's purchase intention with moderating effect of consumers' product evaluation adding processed marine product's evaluations as new variable. The hypothesis of a positive influence of processed marine product's corporate image on processed marine product's purchase intension is partially supported. Specifically, product itself, service, reliability, and communication among the factors of a processed marine product's corporate image significantly affect processed marine product's purchase intension whereas corporate social responsibility does not affect processed marine product's purchase intention. Processed marine product's evaluation also positively affects processed marine product's purchase intention. It implies that there are somewhat differences between influences of various factors of a processed marine product's corporate image on processed marine product's purchase intention but are overall influences of a processed marine product's corporate image on processed marine product's evaluation both directly and indirectly. Nowadays, consumer considers not only good quality of product but also its invisible image and value. Therefore, future studies should consider various ways to investigate a processed marine product's corporate image and processed marine product's product evaluation.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.391-402
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• 2021

This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

• 무역학회지
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• 제46권4호
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• International Journal of Advanced Culture Technology
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• 제7권4호
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• pp.69-75
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• 2019

In recent years, with the development of IT technology and mobile communication, the powerful communication function of the Internet will gradually eliminate the information asymmetry between supply and demand, and the third-party review website emerges as The Times require. Dianping.com was founded in 2003. After a few years of development, it has become an independent third-party consumer review website worldwide. One of the reasons for such great success is corporate culture, which plays an important role in human resource management. The competition of enterprises is not only the competition of products and cost advantages, but also the superior enterprise culture presented to customers in the international environment. The competition between third-party review sites has been very fierce. In just a few years, many foreign third-party review websites went public and made profits, but some domestic start-ups went bankrupt due to the lack of a good business model and corporate culture. A good business model is particularly important. Taking dianping.com as the research object and combining with the business model of the company, this paper studies the unique corporate culture of dianping.com, hoping to help the company through the investigation and research of this paper, so as to improve the company in the future. And put forward a certain practical significance and value.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.83-94
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• 2022

The aim of this research is to examine the structural linkages between social responsibility, social capital, competitive advantages, and agricultural enterprise performance in China. This research focused on the role of social capital and competitive advantages in mediating the relationship between CSR and corporate performance. 492 employees from agricultural firms in Xinjiang, China, took part in the study. Confirmatory factor analysis and exploratory factor analysis were used to assess the measurement scales' reliability and validity. The associations between these four variables were investigated using structural equation modeling, and the mediating impact was tested using the Bootstrap method. Corporate social responsibility, social capital, and competitive advantage are all positively related to business performance, according to the findings. According to the results of the mediating effect test social capital and competitive advantage partially mediated the relationship between corporate social responsibility and business success. Unlike earlier research, this study focused on the impact of social responsibility on agricultural enterprise performance in impoverished rural areas. The findings of this study, in particular, benefit agricultural company management by revealing the role of social capital and competitive advantage in mediating the relationship between corporate social responsibility and business performance.

• 경영과학
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• 제32권2호
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• pp.15-35
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• 2015

Large business groups typically have central firms through which their controlling families establish (or acquire) new firms and maintain control over other member firms. Research on corporate governance has developed metrics to identify those central firms and investigated an impact of the centrality on ownership structure and firm's financial performance. This paper introduces centrality metrics used in social network analysis (SNA) to measure how crucial a role each firm plays in the ownership structure of its business group. Then, the SNA centrality metrics are compared with the metrics developed in corporate governance field. Also, we test the relationship between the SNA centrality metrics and firm's value. Experimental results show that the SNA centrality metrics are closely correlated with the centrality metrics used in corporate governance and are significantly correlated with firm's value.

• 산경연구논집
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• 제10권11호
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• pp.49-56
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• 2019

Purpose: Corporate social responsibility is a self-regulating business model that helps a firm be socially accountable to the public. By practicing corporate social responsibility, firms can be conscious of the kind of impact they are having on all aspects of society, including economic, social, and environmental. Corporate social responsibility activities are not directly linked to increasing corporate performance and corporate value, but rather involve spending expenses. Based on these facts, this study verifies whether the effects of corporate social responsibility activities differ depending on the firm's situation. Research design, data and methodology: This study analyzed the effect of market competition on corporate social responsibility activities using logistic regression analysis on listed companies in the KOSPI and KOSDAQ for fiscal years 2014 through 2016. In this study, market competition was measured using the Herfindahl-Herschman Index(HHI). Higher HHI value can be interpreted as a lower degree of market competition. We also measured corporate social responsibility activities using the KEJI Index published by the Korea Economic Justice Institute (KEJI). If a firm-year is included in the top 200 companies of the KEJI Index, it is classified as a good corporate social responsibility activity firm. Results: We find that companies in less competitive market were not included in the KEJI Index. This result indicates that firms in the market with lower market competition perform less corporate social responsibility activities that incur costs. An additional analysis showed that there was a significant negative relationship between the market competition and the corporate social responsibility activity scores published by the KEJI Index. These result adds robustness to the result of the hypothesis that firms that have a monopolistic place in the market practice passive corporate social responsibility activities. Conclusions: The results show that managers of a firm in the lower market competition have a lower incentive to use limited resources for projects that are not directly related to revenue. The results of this study imply that corporate social responsibility activities vary according to the position of the business. Therefore, this study suggests that market investors should consider the degree of competition in the market when they evaluate corporate social responsibility activities.

• 복식문화연구
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• 제23권3호
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• pp.523-536
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• 2015

Corporate association-which refers to consumers' beliefs, knowledge, perceptions, and evaluations of a corporation -can affect consumers' purchasing intentions. Corporate association consists of corporate ability association and corporate social responsibility association. Corporate ability association refers to a company's product quality, corporate innovation, productivity, consumer orientation, and after service. Corporate social responsibility association, which refers to the social perspective a company has of its responsibility to society, can affect corporate image and consumers' purchasing intentions. Eco-labeling for protecting and sustaining the environment is one of the important green marketing strategies in the fashion business that can influence corporate association and consumers' purchasing intentions. The purpose of this study was to investigate the effect of consumers' eco-label recognition on their corporate association and intentions to purchase eco-friendly fashion products. Questionnaires were distributed to consumers. The 263 usable questionnaires that were returned were analyzed by descriptive statistics, Cronbach's alpha, factor analysis, regression analysis, and t-test. The results were as follows: There was a significant effect of eco-label recognition on corporate association (ability association and social responsibility association). Eco-label recognition and corporate association were found to significantly affect consumers' purchasing intentions. Regarding the eco-friendly fashion product buying experience, there was no significant difference on corporate association and buying intention, but there was significant difference on eco-label recognition.

• Safety and Health at Work
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• 제14권4호
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• pp.415-424
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• 2023

Background: Occupational safety & health management (OSH) has garnered greater attention for its significance in promoting corporate sustainability for organizations in recent decades. The construction industry, in particular, is a major contributor to Malaysia's thirst for corporate sustainability in order to provide long-term support for the country. Thus, the main tenet of this study is to examine the mediating effect of employee affective commitment on the relationship between OSH and corporate sustainability. Methods: A questionnaire was administered to 273 full-time employees of listed construction companies in Malaysia. Smart PLS software version 3 was used to test the proposed model and hypotheses. Both the measurement model and the structural model were evaluated. Results: According to the findings, OSH and its dimensions are positively related to employee affective commitment. Employee affective commitment, on the other hand, has been found to be significantly related to corporate sustainability and its dimensions: economic, social, and environmental sustainability. Apart from this, the prominent results reveal that employee affective commitment partially mediates the relationship between OSH and corporate sustainability and its dimensions: economic, social, and environmental sustainability. Conclusion: This empirical finding adds to the existing literature in explaining how OSH and affective commitment led to corporate sustainability. Several implications are offered to various stakeholders, such as construction companies, policymakers, and relevant regulators.

• 벤처창업연구
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• 제12권4호
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• pp.25-34
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• 2017

세계 초일류기업도 한순간에 무너지는 시장 지향적인 무한 경쟁 시대가 도래했다. 기업이 지속 성장하기 위해서는 시장에 끊임없이 새로운 가치를 내 놓아야 한다. 이러한 오늘날의 기업 환경에서 요구되고 있는 것이 기업가정신의 발현이다. 본 연구에서는 조직 구성원의 기업가적 특성 발휘를 통해서 발현되는 사내기업가정신(Corporate Entrepreneurship)이 경영성과에 미치는 영향 과 조직몰입과의 관계를 규명하였다. 실증 분석의 대상은 설립 년 수가 30년 이상이고, 인원수가 1만 여명 되는 기업에 근무하는 과장급 이상의 혁신리더로 하였다. 사내기업가정신, 경영성과, 조직몰입 간의 관계를 확인하기 위해 구조방정식(Structural Equation Modeling) 분석을 실시하였으며, 사내기업가정신을 구성하는 기업가적 특성의 각 하위 개념들과 사내기업가정신 성과와 경영 기대성과의 관계를 확인하기 위해서는 다중회귀분석(Multiple Regression Analysis)을 실시하였고, 잠재변인 간의 인과관계가 유의미한 값이 도출되었다. 연구결과, 기업가적 특성이 사내기업가정신 성과와 경영 기대성과 모두에 유의한 영향을 미치는 것으로 검증되었으며, 사내기업가정신 성과에 영향을 미칠 때는 규범적 조직 몰입이 매개하는 것으로 나타났다. 본 연구에서는 사내기업가정신 발현을 통한 경영성과 증대를 위해서 기업가적 특성을 갖춘 조직 구성원 육성에 필요한 근거를 제시하였다.