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        검색결과 6

        1.
        2023.07 구독 인증기관·개인회원 무료
        This paper tests firms’ strategic response to negative consumer sentiment. We use sentiment analysis on social media posts to detect and proxy for negative consumer sentiments toward the firms and operationalize the number of ESG positive news about the firms as the strategic response to the sentiment. We document a surprising phenomenon that negative sentiment toward a firm is positively associated with future ESG news announcements by the firm. The effect is stronger for B2B firms than for B2C ones. We argue this is the firm’s strategic reaction rather than being a true change in the firm’s ESG policy, because (1) The ESG effect only lasts for a short period, and (2) the negative sentiment toward the firm decreases after the ESG news. Using former US president Trump’s tweets as external shocks, we show the causal relationship in a DID framework.
        5.
        2020.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach’s Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.
        6.
        2011.06 KCI 등재 서비스 종료(열람 제한)
        A large number of edible seaweeds are consumed by the coastal peoples of Asia. Some of them are used in traditional remedies in many parts of the world. In this study we investigated effects of supplementation with ethyl acetate extracts of the brown alga Eisenia bicyclis (EBE) on rat macrophage to evaluate the possibilities as immune-modulators. Twelve male SD rats were divided into two groups and the treatments were as follows: A, no Eisenia bicyclis extract (EBE) intake and distilled water ; B, oral supplemented with EBE 200 mg/kg. After 5 weeks of supplementation, rats were sacrificed to assess the effect on peritoneal macrophage functions. We showed no increasing effects on tumoricidal activity, phagocytic activity and NO production in macrophages in EBE supplementation group. However, EBE supplementation suppressed NO-iNOS production and p65 translocation into the nucleus in LPS-stimulated macrophages. Overall, these results suggest that the supplementation of EBE might have an anti-inflammatory effects on NO-iNOS production in macrophages throughout the inhibition of NF-kB activation.