• Asian Journal of Business Environment
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• 제11권4호
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• pp.39-45
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• 2021

Purpose: This study is designed to investigate the extent and nature of climate change disclosure of listed pharmaceutical companies of Bangladesh. Research design, data and methodology: In order to perform this research, a content analysis methodology is used. A climate change disclosure index is constructed to examine 12 different climate change disclosure issues. Information is collected from the annual reports of 29 pharmaceutical companies listed on the Dhaka Stock Exchange for the year 2019. Results: This study finds that only 48.28% of the sample companies provided disclosure on at least one issue regarding climate change. 'Energy savings' is the mostly disclosed issue whereas 'Pollution control expenditure', 'Biodiversity conservation initiatives' are the least disclosed issues. Research implication: This study concludes 64.29% of the companies examined, use less than five sentences for climate change disclosure, which depicts unsatisfactory disclosure practices regarding climate change issues. Study findings would be helpful for different industries of Bangladesh to implement efficient climate change reporting Practice. Future studies can be conducted on other industries to obtain more comprehensive result.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.73-81
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• 2022

The focus of the research is to determine the amount of financial information disclosure and the factors that influence it for non-financial enterprises listed on Vietnam's stock exchange. To evaluate the level of financial information disclosure, the study uses a set of disclosure indexes from the world's leading credit rating agency, Standard and Poor's (S&P). It makes some revisions in compliance with regulations for information disclosure on the Vietnam stock market. The study collects data in the form of annual reports for the year 2017-2020 from 350 non-financial firms listed on Vietnam's stock exchange and then uses a multivariate regression model to assess the effects of factors on the amount of financial information disclosure. The findings show that the size of the firm, the size of the board of directors, and foreign ownership all have a positive impact on financial transparency; however, the number of years the company has a negative impact. According to the findings of this study, companies with more total assets, a larger board of directors, and a higher rate of foreign ownership publish more financial information. Still, long-term listed companies on the stock exchange tend to disclose less.

• International journal of advanced smart convergence
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• 제8권3호
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• pp.193-200
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• 2019

Accruals-Quality(AQ) is an important proxy for evaluating the quality of accounting information disclosures. High-quality accounting information will provide high predictability and precision in the disclosure of earnings and will increase the response to stock prices. And high Accruals-Quality, such as mitigating heterogeneity in accounting information interpretation, provides information usefulness in capital markets. The purpose of this study is to suggest how AQ, which represents the quality of accounting information disclosure, is transformed into digitized data in real-time in combination with IT information technology and provided to financial analyst's information environment in real-time. And AQ is a framework for predictive analysis through big data log analysis system. This real-time information from AQ will help financial analysts to increase their activity and reduce information asymmetry. In addition, AQ, which is provided in real time through IT information technology, can be used as an important basis for decision-making by users of capital market information, and is expected to contribute in providing companies with incentives to voluntarily improve the quality of accounting information disclosure.

• 한국도서관정보학회지
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• 제47권1호
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• pp.339-360
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• 2016

본 연구의 목적은 원문정보 공개제도의 운영 실태를 분석하고, 원문정보의 생산자이며 의사결정자인 공무원을 대상으로 원문정보 공개제도에 대한 이해도, 제도의 순기능 및 역기능, 제도의 발전을 저해하는 요인 및 활성화를 위한 요인에 대하여 조사하였다. 분석결과, 공무원들의 원문정보 공개제도 이해는 제도의 법적 근거, 공개절차 부분에서 상대적 낮은 결과가 나타났다. 원문정보 공개제도의 순기능과 역기능은 행정의 투명성 확보, 국정운영 참여 활성화, 국민의 삶의 질 향상 측면에서 순기능적 기대치가 높았으며, 행정적인 업무 부담 증가, 공무원의 사기저하, 국민사이의 정보격차 발생을 역기능으로 우려하였다. 원문정보 공개제도의 발전을 저해하는 요인은 민원인에 의한 원문정보 오남용, 제도 확대에 따른 업무량 과다, 원문정보 공개에 따른 심리적 부담감, 기관마다 상이한 원문정보 기준 순으로 나타났다. 원문정보 공개제도 활성화 요인으로 원문정보 오남용 방지 대책 마련, 원문정보 공개 절차 및 원칙에 대한 사전 교육, 비공개 원문정보 공개 대상에 대한 구체적인 기준 제시, 공무원 대상 교육 및 부정적인 인식 개선 등이 제시되었다.

• 정보관리학회지
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• 제41권2호
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• pp.295-316
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• 2024

연구동향 분석은 학문의 지속가능한 발전과 미래를 위해 반드시 필요한 작업으로, 선행연구의 가치를 이해하고 후속 연구의 기반을 마련하는데 중요한 수단이 된다. 본 연구는 국내 정보공개 관련 연구동향을 비교 분석함으로써 다양한 학문에서 바라본 정보공개의 미래 융합연구 방향성에 대한 시사점을 도출하고자 한다. 이를 위해 한국학술인용색인(KCI)에 정보공개 관련 논문이 처음 등장한 2002년부터 2023년까지의 출판빈도와 세부 학문별 논문 게재 추이를 시계열에 따라 분석하였다. 또한, 정보공개 관련 주요 학문 분야인 법학, 행정학, 문헌정보학의 논문명과 저자 키워드를 대상으로 네트워크 분석과 LDA 토픽모델링 기법을 활용하여 각 학문별 주요 키워드 관계와 특화된 연구주제를 시각화하고 비교하였다. 분석 결과, 법학은 주로 법적 규제와 정책 개선을 중심으로, 행정학은 사회적 요구 변화와 행정기관에서의 구체적인 운영 방안을, 문헌정보학은 기록과 정보의 관리에 대한 실무적 접근을 중심으로 연구가 이루어졌다. 이에 기반한 미래 연구 방향으로는 법학 분야의 정책 연구에 행정학 분야의 사회적 변화 연구를 결합하고, 문헌정보학의 실무적 관점에서 접근하여 현실적인 정책과 실행가능한 운영 지침 개발 등을 들 수 있다. 이러한 융합연구는 정보공개제도의 체계적이고 효율적인 수행을 가능하게 하여 국민의 알권리 보장과 국정 투명성 제고에 기여할 수 있을 것이다.

• 한국문헌정보학회지
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• 제44권1호
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• pp.137-155
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• 2010

본 연구는 초 중등학교의 학교도서관 관련 학교정보공시 실태를 분석하고 문제점을 파악하여 개선방안을 제안하기 위해 수행되었다. 이를 위해 미국의 학교성과보고서에서 도서관/미디어센터에 대한 정보공개 사례를 살펴보았고 우리나라의 학교정보공시제도 의미와 내용을 정리하였다. 그리고 학교도서관 관련 13개 공시범위를 대상으로 정보공시 실태와 문제점을 파악하고 비교를 통해 개선점을 분석하였다. 연구 결과, 교육주체들에게 학교정보공시를 통해 학교도서관 현황과 가치를 종합적으로 이해하기 쉽게 알리는 데는 공시양식 및 지침서와 학교알리미 서비스 수준이 미흡한 것으로 분석되었다. 이를 토대로, 학교도서관의 공시내용 추가, 공시정보의 가독성 및 활용성, 이용자 편리성, 공시업무 효율성 등에 초점을 두고 몇 가지의 개선방안을 제안하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.271-281
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• 2020

This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors' decision making at earnings announcements. This paper shows analytically that the information content of TI beyond book income is determined by the relative informativeness of TI exceeding that of book-tax differences (BTDs), and therefore should be affected by the earnings quality of TI relative to BTDs. This study collects data on earnings announcements from Korean listed firms and employs multiple regression tests for earnings persistence, a major indicator of earnings quality, of TI and BTDs and their information content. The empirical test results show that TI is more persistent than BTDs for the entire sample in this study. Further, the investors' reaction to TI is greater than that to BTDs, and the market response to TI controlling for BI is positive. However, the market test results are significantly observed only in the subsample group with full disclosure of financial statements, not in the samples with disclosure of aggregated earnings only. In sum, this study provides new evidence that the TI information obtained from a detailed earnings announcement is useful for investors in addition to book income.

• 품질경영학회지
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• 제50권4호
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• pp.735-749
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• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.

• 간호행정학회지
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• 제6권2호
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• pp.165-176
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• 2000

The purpose of this study was investigate the self-disclosure and self-esteem of senior nursing students in two types of nursing education programs : baccalaureate and associate programs. The subjects were comprised of 365 associate degree nursing students from five junior college and 297 baccalaureate degree nursing students from six universities. The data were collected conveniently by self reporting questionnaires given to the students from september 13 to october 23, 1999. The instruments used JSDQ and Self-esteem scale. The data were analyzed by $SAS/PC^+$ program using descriptive statistics, $x^2-test$, t-test, pearson correlation coefficient. The results of this study are as follows : 1. There was significant difference in religion(p=.001), motive of entrance of college( p=.001) and satisfaction of nursing practice(p=.038) between baccalaureate degree nursing students and associate degree. 2. The extent of self-disclosure in baccalaureate degree nursing students had significantly higher than that in associate degree nursing students(p=.0022). 3. An object for self-disclosure were girlfriend, mother, boyfriend and father successively. 4. The extent of self-esteem in baccalaureate degree nursing students had significantly higher than that in associate degree(p=.0224). 5. The relationship between self-disclosure and self-esteem revealed a positive significant correlation(r=.2628, p=.0001).

• 융합경영연구
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• 제11권2호
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• pp.23-32
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• 2023

Purpose: This study examines the effect of full information disclosure on seller profit when there exists information asymmetry between sellers and buyers, focusing on the risk averseness of buyers. By investigating the interaction between product quality and perceived risk through online sales data, we attempt to figure out the incentive structure of full information disclosure specifically when buyers are risk-averse, so that we can suggest more feasible information disclosure strategy to sellers. Research design, data and methodology: Our empirical model analyzes the sales data of collectible goods from a major online seller using Poisson regression. In our model, we have specifically considered risk-averseness of buyers by estimating the interaction effect between the product quality and perceived risk on seller profit, aiming for a more precise empirical analysis on sellers' incentive structure of full disclosure. Results: Our empirical analysis strongly supports the effect of interaction between product quality and perceived risk, showing that the incentive for full disclosure is much stronger when product quality is higher, and vice versa. Therefore, sellers are strongly encouraged to voluntarily reveal product weaknesses when their product quality is higher than average, while it is more profitable to hide any product defects when quality claim is lower than average. Conclusions: This study supports the related literature by confirming economic incentives for full disclosure, and also supplements and strengthens previous studies by presenting that the effect of interaction between product quality and perceived risk strongly affects seller profit. Our unique finding supports both mandatory disclosure and voluntary disclosure arguments and presents practical implications to marketing managers by suggesting that seller's incentive for revealing weaknesses depends on the level of seller's product quality.