Empirical Study In Taiwan Research Articles

Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan

Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan

The impact of ERP utilization and ESG practices on earnings management—An empirical study of Taiwan

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

A spatial–temporal deep learning-based warning system against flooding hazards with an empirical study in Taiwan

With climate change intensifying, increasingly extreme rainfall events which lead to flooding are occurring at a higher frequency. As such, it is crucial to develop and implement useful flood forecasting models which can provide early knowledge of the severity of flood risks and allow decision makers to take preventive and response actions which reduce human casualties. This study, carried out in collaboration with the National Science and Technology Center for Disaster Reduction (NCDR) of Taiwan, utilizes deep learning techniques combined with attention mechanisms to establish a data-driven flood forecasting framework which can serve as an early warning system for flooding hazards. The overall framework, which utilizes historical flood depth data from an array of flood sensors while engineering additional features from KRID (estimation Rainfall with Integrated radar-gauge Data) observed rainfall data consists of two phases. The first phase is a flood event detection model built using a classification-based random forest algorithm. The second phase is a flood depth prediction model which utilizes a spatial–temporal attention mechanism combined with a transformation-gated long short-term memory (LSTM).This novel model, known as the Spatial–Temporal Attention Transformation-Gated LSTM (STA-TGLSTM), is capable of predicting flood levels over the next three hours. In an empirical study based in Changhua County, Taiwan, STA-TGLSTM achieves the lowest RMSE losses for predicting the next three hours of flood levels compared to baseline machine learning models. Notably, the accuracy of predicting the flood sensor depth for the first hour (T+1) reaches 76% when STA-TGLSTM is applied. In comparison to traditional hydrological models, this data-driven model offers greater computational efficiency, providing future flood depth information within seconds. Moreover, as demonstrated in the empirical study, by visualizing the weight values of the spatial–temporal attention mechanism, valuable insights into the relationship between each flood sensor and the spatiotemporal variables can be readily gained.

Psychological Capital, Organizational Commitment, and Tour Guide Retention Intention: An Investigation in the Context of the COVID-19 Pandemic an Empirical Study in Taiwan

This study explores the relationship between psychological capital, organizational commitment, and job retention intentions among tour leaders in the tourism industry. Drawing upon the framework of organizational behavior, we examine the effects of psychological capital and organizational commitment on tour leaders' job retention intentions, particularly in the context of the COVID-19 pandemic. A sample of 149 tour leaders participated in the study. Structural equation modeling (SEM) incorporating regression and path analysis was utilized to analyze the data. The empirical results support the hypothesis that psychological capital, specifically self-efficacy and hope optimism, positively influence tour leaders' organizational commitment. Furthermore, organizational commitment, consisting of continuance commitment and affective commitment, was found to positively impact tour leaders' job retention intentions. Normative and affective organizational commitments were identified as mediators in the relationship between psychological capital and job retention intentions. The findings contribute to the understanding of the role of psychological capital and organizational commitment in shaping job retention intentions among tour leaders in the tourism industry. This study offers theoretical insights and practical implications for tour leaders, management, and scholars in the field.

Cost of health problems caused by stock market volatility: An empirical study in Taiwan

This study highlights the often-overlooked health impacts and related costs endured by individual investors due to market volatility. Leveraging Taiwan's unique market characteristics and healthcare system, we underscore the economic repercussions of health degradation induced by market instability. Analyzing daily medical costs for depression and hypertension patients over 11 years reveals the impact of market turbulence. Specifically, a standard deviation increase in daily market volatility aligns with 4% and 12% surges in daily emergency and outpatient spending, respectively. To avert confounding biases, our empirical models account for market regimes and weather factors, and the outcomes are corroborated through robustness tests.

Manpower Allocation of Work Activities for Producing Precast Components: Empirical Study in Taiwan

The production of precast components in the construction industry is a labor-intensive process. The objectives of this study are to prove the feasibility of using rough set theory to classify and weigh impact attributes, and to develop a model to assess the total quantities of labor needed for precast structural elements using a rough set enhanced K-Nearest Neighbor (KNN). Three main building components (beams, girders, and columns) were collected from the production of precast elements in Taiwan. After trimming and analyzing the basic data, the rough set approach is used to classify and weight the attributes into three levels of impact based on their frequency. A rough set enhanced KNN is accordingly developed, yielding an accuracy rate of 92.36%, which is 8.09% higher than the result obtained when using the KNN algorithm. A practical and effective prediction model would assist managers to estimate the manpower requirement of precast projects.

The Influence of a Celebrity Chef on Customer Repurchase Behavior: Empirical Study of Taiwan's F&B Industry During COVID-19 Pandemic.

The spread of COVID-19 pandemic has inflicted severe blows on the global hospitality industry. In Taiwan, revenue from the food and beverage (F&B) department has decreased by more than 90%. This study aims to understand whether celebrity chefs can effectively help and enhance their corporates' business performance under COVID-19's severe impacts via leveraging their personal brand value, explores the influence of a celebrity chef on customer repurchase behavior during the epidemic and examines whether such a chef has a mediation effect on the relationship between corporate brand and customer satisfaction. The primary data were collected from the respondents through online questionnaire in Taiwan to get 245 respondents as a sample size of the research from Nov. 10 to Nov. 25 in 2021, and through validity and reliability analysis that processed by statistical software using factor analysis and structural equation modeling to see if celebrity chefs' personality branding could influence customer repurchase behavior, and also examine the relationship between corporate brand and celebrity chef. The findings show that corporate brand enhances both a celebrity chef's personal brand and customer satisfaction, and that a celebrity chef has a positive effect on both customer satisfaction and loyalty, which can partially mediate the effect of corporate brand; furthermore, a celebrity chef has a positive effect on customer repurchase behavior. In Taiwan relative studies into aspects of a celebrity chef's effect on consumer behavior are limited, and so this research offers new insights into the celebrity chef phenomenon there as well as elsewhere.

From Academic Resilience to Academic Burnout among International University Students during the Post-COVID-19 New Normal: An Empirical Study in Taiwan.

(1) Background: In the context of the COVID-19 pandemic, it is imperative for higher education institutions to understand the socio-psychological issues of international students, a potentially vulnerable population on campuses, to assist them in pursuing their academic path while maintaining their psychological well-being. The objectives of this study were to determine the prevalence of academic burnout among international university students in Taiwan during the new normal and to explore the protective role of academic resilience. (2) Methods: Three hundred and eighty-three international university students in Taiwan were recruited and surveyed via the online self-administered questionnaire during the Fall semester of the 2022-2023 academic year. The data of sociodemographic characteristics, academic burnout, and academic resilience were collected and analyzed. (3) Results: The overall prevalence of high academic burnout was 12.01%. The majority of participants perceived significant depression and anxiety (detrimental factors) but moderate to high perception of academics and relationships (protective factors). There were significant relationships between resilience components and burnout symptoms. (4) Conclusions: Resilience may help to reduce burnout among international university students during the post-COVID-19 new normal, thereby protecting their mental health.

New Way Out for Women Lawyers: An Empirical Study in Taiwan

New Way Out for Women Lawyers: An Empirical Study in Taiwan

The Multi-Dimensional Interaction Effect of Culture, Leadership Style, and Organizational Commitment on Employee Involvement within Engineering Enterprises: Empirical Study in Taiwan

The prosperity of the engineering industry is the main driving force of the country’s economic development, and the smooth operation of engineering enterprises is the premise for ensuring the prosperity of the engineering industry. This study demonstrates the four dimensions of organization, leadership management, employee identification, and employee involvement, discusses the four components involved (Corporate Culture, Paternalistic Leadership, Organizational Commitment, Job Involvement) and studies their interrelationships and mutual influences. A comprehensive literature review not only makes the four components clearer but puts forward eight hypotheses. Prior to the comprehensive survey analysis, a pilot study was conducted for experienced practitioners in the industry and 311 valid questionnaires were collected. Using IBM SPSS and IBM SPSS AMOS software, the questionnaire data were analyzed by constructing a structure equation, and the results show that: (1) corporate culture is positively related to the paternalistic leadership style and organizational commitment; (2) The paternalistic leadership style is positively correlated with the organizational commitment; (3) The organizational commitment and job involvement are positively correlated; (4) Organizational commitment has an intermediary effect between corporate culture and job involvement; (5) There is no positive correlation between corporate culture and paternalistic leadership style, on the one hand, and job involvement, on the other; (6) The intermediary effect of paternalistic leadership is not significant between corporate culture and job involvement.

Union-enterprise guanxi and union instrumentality: an empirical study in Taiwan

PurposeBecause of the interest of enterprises and unions are often conflicting. For unions, how to promote union instrumentality is a critical issue. This study aims to apply the resource dependence theory to examine the role of cooperative approach to conflict in the relationship between union–enterprise guanxi and union instrumentality under the moderation of union leader humility.Design/methodology/approachA questionnaire survey was undertaken to collect data from enterprise human resource (HR) manager and union stewards in Taiwanese firms using a dyadic approach. Hierarchical regression analysis and bootstrapping with a mediation model and moderated-mediation model were used to test the hypotheses.FindingsThe results show that cooperative approach to conflict is a prominent mediator between union–enterprise guanxi and union instrumentality, while union leader humility strengthens the positive association between cooperative approach to conflict and union instrumentality. Moderated-mediation analysis further demonstrates that the influence of the cooperative approach to conflict is stronger when there is a higher level of union leader humility.Originality/valueThe study offers an integrated picture about how union–enterprise social relationships promote union instrumentality.

RISK MANAGEMENT OF TERMINAL ON-SITE OPERATIONS FOR SPECIAL BULK CARGOS IN TAIWAN

The main purpose of this article was to study the risk management of terminal on-site operations for special bulk cargos in Taiwan. This study applied the concept of Formal Safety Assessment approach as the foundation of risk management assessment. At first, a total of four risk aspects with eighteen preliminary risk factors were generated from literature and experts interviews. Three methods – namely analytical hierarchy process (AHP), risk matrix model (RMM), and costs and benefit analysis (CBA) methods – were employed to perform an empirical study in Taiwan. The empirical results showed: (1) The most severe risk factor found using the AHP method was ‘failure to perform periodic machinery maintenance and examination.’ (2) Ten risk factors placed in the highest-risk area via the RMM method. (3) All risk control strategies were evaluated for applicability by using the CBA method. This study recommended that improvement and reinforcement of the staff aspect and the related risk factors for the on-site operation of special bulk cargos. Through implementation of risk control strategies, the risks of accidents can be controlled.

The Mitigators of Ad Irritation and Avoidance of YouTube Skippable In-Stream Ads: An Empirical Study in Taiwan

On YouTube, skippable in-stream advertisements (ads) are critical income for both YouTube and content creators. However, ads inevitably irritate viewers, and as a result, they tend to avoid ads. Thus, this study attempts to identify potential mitigators—source attractiveness and reciprocal altruism—of ad irritation and avoidance in the context of YouTube skippable in-stream ads. Using an online survey (n = 512) in Taiwan, the proposed model is examined by a partial least squares structural equation modeling analysis. The findings show that while ad irritation has a positive effect on ad avoidance, reciprocal altruism can significantly reduce both ad irritation and avoidance. However, source attractiveness fails to mitigate ad irritation and avoidance. Theoretical and managerial implications of these findings are discussed, and several solutions for reducing ad irritation and avoidance are provided.

Participating in Online Museum Communities: An Empirical Study of Taiwan's Undergraduate Students.

With the worldwide spread of the Internet, human activity has become permeated by digital media, which shapes communication and interaction and speeds up the improvement of the experience and diffusion of museum exhibitions. Contemporary museums must understand their audiences, especially with respect to online preferences and surfing involvement experiences. Museums are changing in an effort to attract young netizens to access and use museum resources. Virtual museums are increasingly using digital exhibitions to preserve and apply their collections and establishing online community platforms to interact with young people. This study investigates the underlying mechanism of online community characteristics that enhance audiences’ emotional resonance and involvement. Results from a questionnaire survey (N = 1168) of Taiwan undergraduate students show that perceived relevance and esteem improve their emotional resonance, which can attract new people and maintain existing relationships within their communities. Following flow theory, maintaining community relationship characteristics increases emotional resonance, which, in turn, enhances user involvement, but we found only small significant effects of emotional resonance on involvement. These findings illuminate the mechanism of the attitudinal relationship building and maintenance for online museum communities and advance the practical contributions of online museum community use and effects.

Does Traditional Guanxi Still Matter in Social Commerce: An Empirical Study in Taiwan

This study aims to explore if traditional guanxi facets (i.e., ganqing, renqing and mianzi) between buyer and seller affect buyer’s trust in seller, recommendation and purchase intention in social commerce. It also investigates the mediating effects of recommendation intention and trust in seller on the relationship between guanxi facets and purchase intention. This study used an online survey in Taiwan and the partial least squares (PLS) model to test the hypotheses. Drawing on a sample of 323 respondents in Taiwan, the results show that (a) ganqing, renqing and trust in seller have positive effects on recommendation intention, (b) all guanxi facets exert positive effects on trust in seller, (c) ganqing and mianzi contribute to recommendation intention via trust in seller, (d) renqing benefits directly purchase intention but also via recommendation intention, and (e) trust in seller facilitates purchase intention via recommendation intention. This study might be the first to investigate the vital roles of traditional guanxi facets, rather than swift guanxi, in social commerce. This study also clarifies the mediating effects of buyer’s recommendation intention and trust in seller on transferring traditional guanxi facets into purchase intention.

Determining Worker Training Time for Precast Component Production in Construction: Empirical Study in Taiwan

AbstractThis study is aimed at determining the worker training time and proficiency threshold for each activity in precast component production based on the learning curve theory. Training data for...

Factors Affecting the Behavioral Intention to Adopt Mobile Payment: An Empirical Study in Taiwan

The convenience feature of mobile payment has replaced interactions with physical money and reduced transaction time, which better meets the demand of modern people for convenience in life. As mobile payments play an important role in mobile business, understanding the factors attracting consumers to mobile payment will bring mobile businesses more opportunities for development, and further significantly improve the output value of mobile businesses. This study discusses how to further influence consumer behavioral intention in Taiwan, as based on the main theoretical framework of the Extend Unified Theory of Acceptance and Use of Technology (UTAUT2) and Diffusion of Innovation (DOI). In this study, data analysis is implemented by Partial Least Squares (PLS) for the purpose of verifying the research model and hypotheses. The research results show that social influence, facilitating conditions, hedonic motivation, compatibility, innovation, relative advantage, and observability have positive influence on consumer intention to use mobile payment.

対日ギルトと好況感が輸入製品態度へ及ぼす影響―台湾，中国の消費者を対象に―

対日ギルトと好況感が輸入製品態度へ及ぼす影響―台湾，中国の消費者を対象に―

Why do people switch mobile payment service platforms? An empirical study in Taiwan

Although an increasing number of studies have recently investigated mobile payment service (MPS) platform user behaviours, the majority of these studies have focused on user adoption. However, user switching behaviour has been paid limited attention as yet. The current study investigates critical antecedents of user switching intention of MPS platform drawing on the perspective of the push-pull-mooring framework. The proposed model was empirically tested with 612 valid responses collected using on-line questionnaire survey in Taiwan. The results of this study revealed that user regret, alternative attractiveness, perceived complementarity of the alternative, and perceived network size of the alternative positively relate to user intention to switch. The most critical push effect driving MPS platform users to switch is user regret caused by dissatisfaction with system quality and information quality, especially in terms of system stability and visual attractiveness. In terms of pull effects, the improvement of alternative attractiveness and perceived network size of the alternative should be paid more attention, so thereby expanding their provision of complementary resources can be considered as an effective tactic. Furthermore, inertia is also negatively associated with user switching intention. Of all of the sources of inertia, uncertainty costs are a major crucial mooring effect. The performance of sunk costs still leaves much to be increased because of the insufficient user use and investment in the incumbent MPS platform. The findings will be helpful for MPS platform practitioners when fully comprehending users’ switching behaviour and formulating appropriate strategies to retain existing users while still attracting potential new users.

Future thinking on power planning: A balanced model of regions, seasons and environment with a case of Taiwan

The challenges in future energy transition will be regional and seasonal nature of renewable energy and air pollution. Regional factors of air pollution involve regional equity, and only a few researches tackled long-term power planning with mitigation of air pollution. Therefore, the aim of this study is to develop a balanced long-term power planning model with compromise solutions and to decide the power generation configuration under seasonal, regional and air pollution factors in addition to cost. Based on empirical study of Taiwan, the future thinking of air pollution reduction should accept transmission from renewable energy between regions due to the cost effective and environmental benefits. The renewable energy and minor increase in non-renewable energy with better equipment will mitigate the emissions. The coal power will be the source of flexible scheduling at peak load. Interregional cooperation with seasonal power dispatching has become the future direction. A sensitivity analysis is conducted to provide suggestions when decision makers’ preference change. This study can serve as a decision support system for policymakers and a platform for stakeholders to discuss future visions on power planning. Further, this model can be applied to other countries that are experiencing economic development and environmental protection dilemmas.