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The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.

The paper compares the content of IC disclosures of matched samples of companies.

The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.

The findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.

The results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.

This is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure.

The purpose of this study is to explore the impact of Wi-Fi service on the millennial generation’s loyalty to restaurants. Additionally, this study examines the impact of Wi-Fi service on three different types of restaurants (coffee shops, fast-food restaurants and casual dining restaurants). Furthermore, this study examines the similarities and differences that exist cross-culturally between Americans and Koreans.

A total number of 480 questionnaires were collected to empirically test the study model. A factor analysis that used a principal components analysis with varimax rotation was performed to condense the loyalty items into a few underlying constructs, and the Cronbach’s alpha was checked to test for reliability. A multiple regression analysis and t-test were performed to test the study hypotheses.

The results show that Wi-Fi service has a significant impact on millennials’ loyalty behavior on all three types of restaurants in this study. However, the differences between Americans and Koreans on how they perceive the Wi-Fi services turned out to be significant only for coffee shops.

The authors used a non-probability convenience sampling method for data collection. The findings cannot be generalized to other types of restaurants, such as fine dining and luxury restaurants. Although the results indicate a positive relation between Wi-Fi usage and a customer’s loyalty, loyalty is a multifaceted concept where a variety of factors, such as frequency or convenience can have an impact.

The findings should encourage marketers in the restaurant industry to use Wi-Fi as a value-added service for their customers.

There are limited studies on how significant Wi-Fi service is for the hospitality industry, and in particular, for restaurants. This study builds on the scholarship of Cobanoglu et al. (2012) on the value of the customer loyalty by providing new insights into customers’ views on Wi-Fi service in the restaurant industry.

论Wi-Fi服务对millennials饭店顾客的影响

摘要

研究目的 –本论文旨在探索Wi-Fi服务如何影响Millennial顾客的饭店忠诚度。此外, 本论文还研究了三种不同类型饭店的Wi-Fi服务（咖啡店、快餐店、以及休闲美食饭店Casual Dining）。本论文还比较美国人和韩国人在饮食跨文化上面的相似与差异。

研究样本为480份实际消费问卷。本论文采用因子分析法中的主成分分析和最大方差旋转方式来缩减忠诚度量表题项。本论文采用Cronbach’s alpha来检测量表可靠性, 采用多元回归分析和t-test来验证研究假设。

研究结果表明Wi-Fi服务对Millennial顾客忠诚行为在三种类型饭店中都具有显著影响。然而, 美国顾客和韩国顾客对Wi-Fi服务的差异只有在咖啡店方面有显著不同。

酒店行业中关于Wi-Fi服务影响的文章少之又少。本论文建立在Cobanoglu et al. （2012）研究基础上, 进一步对顾客忠诚度价值进行分析, 为饭店业Wi-Fi服务的顾客见解方面研究做出突出贡献。

跨文化 顾客忠诚度 饭店业 Millennials Wi-Fi