• 한국IT서비스학회:학술대회논문집
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• 2009.05a
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• pp.188-193
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• 2009

XBRL(eXtensible Business Reporting Language)은 컴퓨터가 데이터의 의미와 데이터간의 관계를 자동으로 인식해서 처리할 수 있도록 설계된 XML(eXtensible Markup Language)기반의 기업업무보고용 언어이다. 이는 각 데이터에 정황적 요소를 포함하는 태그(Tag)를 추가함으로써 정보수요자로 하여금 정확한 정보를 이용 생성할 수 있게 하고, 정보공급자와 수요자간의 효율적 정보이동을 가능하게 하는 국제표준이다. 하지만 한국의 경우 XBRL의 도입이 규제기관을 중심으로 이루어지고 있어서 XBRL관련 시장이 한정적으로만 확장되고 있는 실정이다. 또한 규제기관 마다 특화된 도입방법으로 인하여 재무데이터 등의 원활한 흐름에 방해가 되어서 XBRL정보 가공 서비스업체의 등장을 어렵게 하고 정보수요자들에게도 실질적인 도움을 주지 못하고 있다. 이 논문은 Innovation Adoption모형을 이용하여, 개별 기업이 XBRL을 도입하는데 유효한 영향을 주는 요인을 찾고 함의하는 바를 알아 보는데 목적이 있다. IFRS(International Financial Reporting Standards)의 도입으로 인해 그 필요성이 커질, XBRL의 본연의 목적을 달성하기 위해 도움이 되는 연구가 될 것이다.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.169-176
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• 2020

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.3
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• pp.115-125
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• 2022

Purpose - Sports leadership is frequently used as a useful comparison for understanding traits like teamwork and motivation in the business world. Based on the results of numerous studies, this research provides a critical assessment of the current state of knowledge in sport leadership research using methodological advances from other disciplines such as business and economics Research design, Data, and methodology - This research selected the systematic review analysis as its research design. The review analysis is a minimal set of elements for reporting in reviews by evidence. The present author included numerical data with confidence ranges for the most crucial outcomes if the review contained meta-analyses. Result - According to a study in sports, transformational leadership has a positive effect on company success. Communication and commitment, two possible mediators, may strengthen the impact of transformational leadership on cohesiveness. Prior researchers found that intrinsic drive serves as a bridge between transformational leadership and performance. Conclusion - This research concludes that the articles used for data analysis in this study examined the value of sports leadership for business leaders in a number of sports, including athletics and handball, among others. There is a good chance that different sports will provide different insights on the value of sports leadership for CEOs.

• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.6
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• pp.1359-1364
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• 2010

In International Financial Reporting Standards(IFRS), companies have difficulties in managing efficiently own accounting rules and demonstrating the adequacy of accounting processes with the conventional accounting system. BRMS(Business Rule Management System) provides methods for managing, processing, and monitoring these accounting rules according to accounting principles and situation. This paper proposed the BRMS-based financial programming framework for managing and processing the accounting principles and the own accounting rules.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.261-272
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• 2022

This study examined the association between key audit matters (KAM) and the cost of debt. Financial records and auditors' reports were used to collect data for the fiscal years 2016 and 2017, which were the first two years after KAM was implemented in Thailand. Samples are listed companies in Thailand, where the financial system is primarily debt-based and external auditors play an important role in maintaining financial reporting quality. The final samples for the two-year period consist of 770 observations. The KAM is measured in three aspects: the number of issues, the number of words, and the readability, while the cost of debt is measured by the ratio of interest expense to total debt. The research finds that the KAM readability is significantly and negatively related to the cost of debt. Meanwhile, the number of issues and words have no significant effect on the cost of debt. The finding suggests that auditors' writing skills play a crucial role in the lending decisions of creditors.

• Journal of Information Technology Applications and Management
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• v.17 no.1
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• pp.11-33
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• 2010

The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

• Journal of Environmental Health Sciences
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• v.46 no.2
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• pp.232-244
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• 2020

Objectives: The purpose of this study is to develop a management system for the safe handling of chemicals and related health management based on reporting under the Chemical Control Act (CCA). It is used to search handling information by constructing data linked to the name of companies, chemicals, products, etc. Methods: Due to the differences in submission periods for each reporting regulation of the Chemical Control Act, the data used is as follows: A statistical survey collected 26,222 companies in 2014 and 2016, Pollutant Release Transfer Registers (PRTR) collected 4,234 companies in 2015-2017, performance reports by handlers of hazardous chemical substances collected 14,658 companies in 2016-2018, and declarations for import of toxic chemicals collected 892 companies in 2016-2017. The total information on 36,080 companies is standardized based on company ID, name, business registration number, address, and more. The data were classified into information such as company, chemical, and product name and amounts handled and released, and then extracted according to criteria to establish relationships among classified information. Results: A search service was developed for handling information on chemical substances for reporting data by linking four reporting data: statistical survey, PRTR, performance report by handler of hazardous chemical substances, and declaration for import of toxic chemicals under the CCA. It was composed of five menus to search by regulation type, reporting regulation, companies and chemicals, and system management. Conclusion: It is necessary to use data linked by company, region, and chemical to respond and to prevent chemical accidents. In addition, these items can be utilized to perform handling and safety management of chemicals according to whether regulations under the CCA may be implemented.

• The Korean Journal of Archival Studies
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• no.57
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• pp.113-136
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• 2018

Records management refers to a series of activities to achieve the goal of securing transparency in administration and safely preserving and utilizing records. Each process of record management is largely divided into production, preservation and management stage. The reporting system of record production has an important fuction that serves as a bridge between production stage and preservation and management stage. It was established after the enactment of the Act on Records Management of Public Agencies in 1999, to grasp the state of production and management of records of various organizations. Since then the National Archives of Korea(NAK) has been able to rather actively understand the situation of records and acquire them than simply collect them. The Act, which was revised in 2006, regulates electronically automated reporting methods in which the production reporting datas are generated in the record creation system and transferred to the record management system. Despite improvements in the system, electronic reporting methods are being used in part. The 713 public institutions have submitted reports of record production to the NAK in 2017, and this study analyses them of only 47 central administrative agencies, including departments, offices, agencies, and committees. Their reports have 15 forms which consist of production statistics and inventories of 7 types of records including general records, survey, research, review, minutes, shorthand, audiovisual records, secret records, government publications. This suggests implications for improving the reporting system of record production.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.223-233
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• 2020

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.