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Article
Publication date: 6 August 2018

Hyun Ah Kim and Seok Woo Jeong

This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees…

408

Abstract

Purpose

This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees is associated with discretionary accruals in Korea is examined.

Design/methodology/approach

The author analyzes the association between women ratio among full-time (part-time) employees and discretionary accruals by using 3,687 firm-years of Korean listed companies from 2010 to 2012. The regression model used in Barua et al. (2010) is adopted. The dependent variables, the absolute value of discretionary accruals, are proxied by the Modified Jones Model of Dechow et al. (1995) and the Performance Matched Model of Kothari et al. (2005).

Findings

First, a higher ratio of women among full-time workers is related to lower discretionary accruals, whereas that of part-time female employees is not related to discretionary accruals. Second, the effect of gender diversity in employees varies depending on the possibility of earnings management. Third, the results are robust with sample firm-years without female executives, thereby suggesting that the results are not driven by the existence of female executives, and robust to accounting standards and firm-year clustering.

Originality/value

This paper expands the understanding about the determination of discretionary accruals by demonstrating the impact of full-time female employees on earnings quality. Previous studies demonstrated that female workers are more ethical in the workplace, and the quality of accounting information disclosed by firms with female CFOs or directors, i.e. high ranking officers, is higher. It is observed that accounting information quality is higher when firms simply have more female workers, regardless of their relative position in the firm. This complements the results of previous studies and indicates gender diversity among employees is a sign of accounting information quality.

Details

International Journal of Accounting & Information Management, vol. 26 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 July 2007

Seok Woo Jeong, Jinbae Kim and Sungsoo Yoon

In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting…

401

Abstract

In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting disclosures. This paper investigates whether such mandatory assignment of auditors improves investors’ perceptions of the quality of accounting information. Using over 4,000 firm‐year observations from 1994 to 2002, we find that investors respond more favorably to positive earnings audited by assigned auditors than to those audited by non‐assigned auditors. Negative earnings, however, do not lead to significantly different reactions. Capital market participants respond more favorably to the book value of equity audited by assigned auditors than to that audited by non‐assigned auditors.

Details

Accounting Research Journal, vol. 20 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 4 March 2019

Jae-Boong Lee, Su-Han Woo, Jeong Seok Song, Byeongchan Seong and Keun-Sik Park

The purpose of this paper is to examine the diversification effect of the Korean Ship Investment Fund (KSF) under Markowitz portfolio theory by analyzing short-term and long-term…

227

Abstract

Purpose

The purpose of this paper is to examine the diversification effect of the Korean Ship Investment Fund (KSF) under Markowitz portfolio theory by analyzing short-term and long-term relationships with stocks and bonds.

Design/methodology/approach

For this purpose, unit root, correlation and cointegration tests are performed. Monthly data from 2004 to 2015 for stocks, bonds and KSFs are obtained for this study.

Findings

The correlation coefficients indicate that KSFs are uncorrelated with stocks and negatively correlated with bonds, and no long-term equilibrium relationships exist with all three variables by the Johansen and Engle-Granger cointegration tests.

Research limitations/implications

This paper makes contribution to the literature as follows: first, whereas the previous literature investigated diversification effect of ship investment using freight indices or freight rates which are not able to represent returns from ship investment, this study is the first study to use actual stock prices of the KSFs to the authors’ best knowledge; and second, diversification effect of ship investment represented by KSFs is empirically verified in the both short term and long term.

Practical implications

Policy-makers and managers of shipping companies can have sound ground that the KSFs are alternative and attractive assets to investors. It is also shown that the KSFs have potential to improve risk and return structure of investors on their own regardless of existence of incentives. Therefore, decisions of policy-makers can be made free from expectations for stronger incentives provided by the government. In addition, those countries that do not have such a ship investment platform may consider introducing a similar ship investment fund in order to revitalize the capital markets of the country.

Originality/value

This study holds its significance in investigating diversification properties of the KSFs for the first time in Korea since the KSFs were introduced.

Details

Journal of Korea Trade, vol. 23 no. 1
Type: Research Article
ISSN: 1229-828X

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Book part
Publication date: 9 May 2022

Tobin Im

Abstract

Details

Transformation of Korean Politics and Administration: A 30 Year Retrospective
Type: Book
ISBN: 978-1-80382-116-0

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Book part
Publication date: 9 May 2022

Tobin Im

Abstract

Details

Transformation of Korean Politics and Administration: A 30 Year Retrospective
Type: Book
ISBN: 978-1-80382-116-0

Abstract

Details

Organized Labor and Civil Society for Multiculturalism: A Solidarity Success Story from South Korea
Type: Book
ISBN: 978-1-83982-388-6

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Book part
Publication date: 20 November 2020

Joon K. Kim

Abstract

Details

Organized Labor and Civil Society for Multiculturalism: A Solidarity Success Story from South Korea
Type: Book
ISBN: 978-1-83982-388-6

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Article
Publication date: 14 March 2022

Joonho Moon, Myungkeun Song, Won Seok Lee and Ji Min Shim

This study aims to explore the structural relationship among food quality, usefulness, ease of use, convenience, brand trust and willingness to pay. The technology acceptance…

2016

Abstract

Purpose

This study aims to explore the structural relationship among food quality, usefulness, ease of use, convenience, brand trust and willingness to pay. The technology acceptance model was used as the theoretical foundation of this work.

Design/methodology/approach

Amazon Mechanical Turk was used to recruit survey participants, and 436 valid observations were ultimately used for the analysis. In the data analysis, the structural relationships between variables were explored through structural equation modeling.

Findings

The results of hypothesis testing show that ease of use positively affects the usefulness of the Starbucks mobile application. Usefulness also exerts positive impacts on both brand trust and convenience. Moreover, brand trust is positively associated with food quality. Finally, willingness to pay is positively influenced by both convenience and brand trust.

Originality/value

This study contributes to the literature by not only validating the technology acceptance model using the Starbucks mobile application but also proposing food quality-related attributes in the domain of the café business.

Details

British Food Journal, vol. 125 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 30 March 2020

Shalini Garg and Punam Agrawal

The objective of the study is to identify the themes of “family friendly practices” and to perform a literature review. The research aims to identify the emerging trends in the…

1039

Abstract

Purpose

The objective of the study is to identify the themes of “family friendly practices” and to perform a literature review. The research aims to identify the emerging trends in the area of “family friendly practices” by carrying out an exhaustive literature review.

Design/methodology/approach

The study synthesizes the literature between the years 2010 and 2019. First of all, 150 research articles were identified by keyword search, bibliography and citation search, out of which 57 research articles were selected on the basis of the most sound theoretical background and maximum literature contribution. The citation analysis method was performed on these studies in order to study the journals, authors by using Google Scholar, ResearchGate, the international database Science Citation Index and SCImago Journal Ranking.

Findings

The author citation count shows that the research topic is still getting recognition and the research in this area is increasing. The finding of the research is that the current research in family-friendly practices has focused mainly on seven topics: availability and usability of family-friendly policy, job satisfaction, organizational performance, supervisor or manager support, work–life conflict, employee turnover employee retention and women’s employment.

Originality/value

The study may provide valuable inputs to the HRD practitioners, managers, research scholars, to understand the recent trends in the field of family-friendly policy. As per the best knowledge of the author, this is the first study on family-friendly practices using citation analysis.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

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Book part
Publication date: 28 August 2023

Kathryn Burrows

To understand how parents make the decision to implant their deaf young children with cochlear implants, focusing specifically on the concepts of normality, medicalization, and…

Abstract

Purpose

To understand how parents make the decision to implant their deaf young children with cochlear implants, focusing specifically on the concepts of normality, medicalization, and stigma.

Methodology/Approach

I conducted 33 semi-structured interviews with the hearing parents or parent of children with cochlear implants. In all but two families I interviewed the primary caretaker which in all cases was a mother. In the remaining two interviews, I interviewed both parents together. Because of the relative scarcity of families with children with cochlear implants, and the difficulty in connecting with these families, I used a convenience sample, and I did not stratify it in any way. The only requirement for parents to be interviewed is that they had at least one deaf child who had been implanted with at least one cochlear implant. Although this is a small sample, the findings are transferable to other families with the same sociodemographic characteristics as those in my study.

Findings

Parents in the study focused on three key concepts: normality, risk analysis, and being a good parent. Dispositional factors such as the need to be “normal” and the desire for material success for one's children appeared to moderate the cost-benefit calculus.

Research Limitations/Implications

Limitations

This interview project concentrated on hearing families who had implanted their deaf children with cochlear implants; it does not include culturally Deaf parents who choose to use American Sign Language (ASL) with their Deaf children. Understanding how Deaf families understand the concepts of normality, medicalization, and stigma would shed light on how a distinctly “abnormal” group (by a statistical conception of normal) – ASL-using Deaf people-explain normality in the face of using a non-typical communication method. One can learn a lot by studying the absence of a phenomena, in this case, not implanting children with cochlear implants. It is possible that the existential threat felt by some Deaf people, specifically the demographic problem presented by cochlear implants, led Deaf educators or parents to resist being the subject of research.

Overwhelmingly the sample was female, and white. Only two participants were male, and none of the participants were non-white. The lack of diversity in the sample does not necessarily reflect a lack of diversity of children receiving cochlear implants. Medicaid, which disproportionately covers families of color, covers cochlear implants in most cases, so low SES/racial intersectionality should not have affected the lack of diversity in the sample. However, the oral schools are all private pay, with few scholarships available, so low SES/racial intersectionality in the sampling universe (all children who attend oral schools), may have played a part in the lack of racial diversity within the sample.

Implications

Parents in this study were very specific about the fact that they believed cochlear implants would lead to academic, professional, and personal success. They weaved narratives of normality, medicalization, and stigma through their stories. Normality is an important lens from which to see stories about disability and ability, as well as medical correction. As medical science continues to advance, more and more conditions will become medicalized, leading to more and more people taking advanced medical treatments to address problems that were previously considered “problems with living” that are now considered “medical problems” that can be treated with advanced science.

Originality/Value of Paper

This chapter's contribution to the sociological cochlear implant literature is it's weaving of narratives about normality, stigma, and medicalization into parental stories about the cochlear implant decision-making process. Most literature about the cochlear implant decision-making process focus on cost-benefit analysis, and logical decision-making processes, whereas this paper focuses on decision-making factors stemming from bias, emotions, and values.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

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