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131.
The current research illuminates perceived economic mobility (PEM) as a causal antecedent of customer aggression. Study 1 with large‐scale panel data shows that PEM is positively related to attribution of poverty to personal characteristics and self‐centered intention to change jobs. Study 2 based on an experimental design shows that PEM causally induces customer aggression. Study 3 reveals that the effect of PEM on customer aggression varies depending on income; PEM increases customer aggression among low‐income earners, but the effect disappears among high‐income earners. Study 4 examines control over service employees to get self‐beneficial outcomes as a mechanism for the interaction effect of PEM and income on customer aggression. A moderated mediation analysis shows that the indirect effect of PEM on customer aggression through the proposed mechanism is significant among low‐income earners but not among high‐income earners. In sum, main findings of the present article are threefold: (a) PEM induces customer aggression, (b) income moderates the causal relationship, and (c) control to get benefits explains the joint effect of PEM and income on customer aggression. By delineating the dark side of PEM in consumer behavior, this study provides useful marketing implications for lessening side effects. 相似文献
132.
Sunghoon Hong 《Journal of Public Economic Theory》2019,21(4):754-770
This paper examines game‐theoretic models of tax treaty shopping. An investor can choose a direct or indirect investment route across countries to minimize tax. A tax agency can audit the investor. The audit is costly but it can give additional revenue to the tax agency. In simultaneous‐move games, regardless of whether incomplete information exists and whether a home country allows foreign tax credits, there are mixed‐strategy equilibria where the investor may choose tax‐minimizing indirect routes and the tax agency may audit the investor. This equilibrium random audit strategy helps the tax agency raise revenue and reduce treaty shopping. Comparative statics yields an implication consistent with empirical evidence. However, if the home country has a foreign tax credit system with a high tax rate, or if the tax agency observes the investor's action in a sequential‐move game, the investor always chooses the direct route, and no treaty shopping occurs in equilibrium. 相似文献
133.
Sunghoon Chung 《The World Economy》2020,43(8):2199-2221
This study investigates the rising role of China's domestic market expansion from 1995 to 2011 in the world economy's growth. China maintained high domestic expenditure growth during the entire period, with even bigger increases in the last years, when the global financial crisis and subsequent economic recovery occurred. The expenditures facilitated rapid growth through high demand for durable goods, which are produced across widely fragmented Asian channels. At the same time, China integrated further into the global economy and imported intermediate goods increasingly became embedded in goods for domestic sale. These two forces combined to magnify the impact of China's market expansion on foreign economies but disproportionately more on its neighbouring countries and sectors related to durable goods production. Specifically, our estimates suggest that the expenditure growth in China over the 2009–11 period added about 1 percentage point to the annual GDP growth rate in Taiwan, Malaysia and Korea, while the NAFTA and EU member countries typically benefited by less than 0.1 percentage point. 相似文献
134.
Suehyun Kwon 《Economic Theory》2016,61(1):183-205
135.
The residual income valuation model (RIM) by Ohlson (1995) and Feltham and Ohlson (1995) assumes that investors are risk-neutral with homogenous beliefs. Thus, the present value of expected dividends represents firm value. The purpose of the present study is to derive a RIM in a market setting of the Kyle (1985) type. Since traders are asymmetrically informed in the Kyle setting, firm value is no longer equivalent to the present value of the firm's expected dividends. In the present model, the informed investor observes a signal about the firm's profitability, which the market maker (who sets the price) is unable to observe. The market maker infers the informed investor's private signal based on the total order flow, which is an informative but noisy signal. The analysis identifies the equilibrium firm value as a linear function of current book value, current residual income, and the aggregate order flow. 相似文献
136.
O. Yul Kwon 《Global Economic Review》2013,42(2):213-231
Abstract This study analyses cultural effects on economic development in South Korea. It introduces the concept of transaction costs as an operational intermediary between culture and economic development. Using this approach, it is found that culture affects economic development through its impacts on transaction costs in the static case. In the dynamic case, culture affects the economy through its impacts on the creative capacity of citizens. To assess the role of culture in future economic development, recent changes in Korean culture are examined. These include rising individualism and declining sense of community and trust; weaker appreciation of cooperation, compromise, and acceptance of dissent, and rising inclination towards confrontation; and the failing rule of law and rising perception of injustice. These all raise transaction costs. In addition, the future orientation is fading, as suggested by decreasing savings and investment rates, and by decline in the fertility rate. In view of these recent changes, Korean culture will have a negative effect on the future economy, compared to its positive influence in earlier decades from the 1960s. Culture is therefore not ceteris paribus. Even if all else remains the same, the prospects of the Korean economy will be tainted by the influence of culture. 相似文献
137.
Beth Myers Wi‐Suk Kwon 《International Journal of Nonprofit & Voluntary Sector Marketing》2013,18(2):73-89
- A cause–brand alliance is a type of cause‐related marketing campaign in which the brand supports a cause in response to a consumer purchasing a product associated with the brand. Using the meaning transfer, attribution, and schema theories, the researchers developed a model and hypotheses addressing structural relationships among key antecedents of brand attitude change upon encountering a cause–brand alliance. The model and the hypotheses were tested in the context of hypothetical cause–brand alliance scenarios. Findings indicate cause–brand alliance attitude as a strong direct predictor of post brand attitude, whereas cause involvement, perceived brand motivations, and prior brand attitude indirectly predict post brand attitude through their effects on cause–brand alliance attitude. Cause–brand fit also indirectly predicts cause–brand alliance attitude via perceived brand motivations. Managerial and theoretical implications are discussed.
138.
This study provides an evaluation of the impact of Korea's stratified labour market on the gaps in wages and social security coverage using the raw data from the supplementary surveys conducted by the Korean National Statistics Office. The study confirms the existence of a labour market stratified by employment type/gender/unionised or non‐unionised/firm size. The labour market structure is not only reflected in the distribution of wages but also in the social security coverage. The empirical result suggests that gender and employment type are the key variables determining the likelihood of social security exclusion. With the other conditions controlled, the female worker has a 65 per cent likelihood of exclusion, and the non‐standard worker has a 40.9 per cent likelihood. For female non‐standard workers, the situation is worse. Their likelihood of exclusion from social security soars to 80.1 per cent. The empirical results with respect to other fringe benefits not mandated by law exhibit the same pattern of social security exclusion. The empirical results emphasise the limitations of gender policy intended to rectify gender discrimination or exclusion alone and suggest a matrix policy that takes into consideration the complex labour market structure. 相似文献
139.
A bstract Results from past research on the effectiveness of gun control legislation have been mixed. This study posits that one of the reasons for these conflicting results is the use of individual laws as the major variable. Instead, this study uses a holistic and comprehensive measure of state gun control laws, grouping states into extreme and lax gun control states. A multivariate linear regression analysis is used to investigate the relationship between a set of determinants, including the holistic gun control measure, and firearm deaths per 100,000 inhabitants of each state. The results show that comprehensive gun control legislation indeed lowers the number of gun-related deaths anywhere between one to almost six per 100,000 individuals in those states that have the most extreme gun-related legislation. Our study also reveals that socioeconomic and law enforcement factors play equally important roles in containing gun-related fatalities. These findings suggest that gun-related deaths have a variety of causes and that attempts to legislate a solution to this problem will need to be correspondingly complex and multifaceted. 相似文献
140.
Ettredge Michael Kwon Soo Young Smith David 《Review of Quantitative Finance and Accounting》2002,18(4):323-344
In this study we examine the economic impact of the expected shift from the FASB's segment reporting requirements found in SFAS No. 14 to those found in SFAS No. 131. SFAS No. 131 was the joint effort of the United States' FASB and Canada's Accounting Standards Board (AcSB). It requires firms to report segments based on the firm's internal reporting and management arrangements (the management method) rather than on SFAS No. 14's line-of-business method. One alleged deficiency with the line-of-business method is its flexibility that allowed companies to combine segments. Analysts complained that companies abused this flexibility to conceal information. The management method allegedly is less flexible because companies must report segments externally the same way that they manage them internally. We examine the economic impact of the reporting standard shift by first developing company variables related to the alleged concealment of information under SFAS No. 14. These variables help us to explore why companies combine business segments under the line-of-business method and what costs companies are expected to incur when they are forced to implement the management method. Next we identify a series of dates that chronicle when the market received information about the content of SFAS No. 131. Results of the stock return tests suggest that SFAS No. 131 had a significant impact on firms that previously had the greatest incentives to conceal segment information, consistent with the conjecture that the standard imposed unanticipated costs on affected firms. 相似文献