• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

• The Journal of Asian Finance, Economics and Business
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• 제6권1호
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• pp.281-288
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• 2019

This study examines the relationship between R&D intensity and disclosure. R&D activities are essential in bringing innovation to companies. However, R&D activities are naturally uncertain and increase information asymmetry. Thus, firms with high R&D activities are more likely to have the incentive to communicate the potential of R&D investment to the market through voluntary disclosure and, concurrently, resolve information asymmetry. Meanwhile, incentives to less voluntary disclosure exist because of the proprietary cost and the risk of competitiveness loss. Furthermore, the uncertainties inherent in R&D activities caused the possible decrease in the information accuracy. For the two opposing views, this study investigates the relationship between R&D intensity and disclosure frequency using the Regulation Fair Disclosure data in Korea. Moreover, the relationship between R&D intensity and usefulness of the information disclosed is also examined. Using firm sample listed in the 2011-2016 Korea Stock Market, results show that firms with high R&D intensity make disclosures more frequent. Subsequently, the analysis using forecast sample shows that management forecast error is higher in firms with high R&D intensity. This research contributes to the existing literature by presenting evidence that R&D intensity is a significant factor affecting manager's disclosure behavior and information usefulness.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• 유통과학연구
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• 제14권9호
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• pp.85-94
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• 2016

Purpose - Recently, Mobile technologies and devices including smart phones and tablets have increased the possibility of communicating with other people and sharing personal information without time and space restriction. In order to realize the market potential related to mobile technologies, a large number of internet services have been incorporated into mobile platforms. Especially, The number of MIM(Mobile Instant Messenger) users has been increasing dramatically and services using MIM platform also have diversified. In spite of drastic growth in markets related to MIM, there is little empirical research on MIM and users' behaviors. This study designed to examine the structural relationships among belongingness, loneliness, self-disclosure intention, system quality, and self-disclosure behavior in context of MIM. Research design, data, and methodology - Three hypotheses were about the relationship among belongingness, loneliness and self-disclosure intention. The other two hypotheses were about the moderating effect of system quality in the causal relationship between self-disclosure intention and self-disclosure behavior. The data was analyzed by structural equation modeling. Research data were obtained from 330 undergraduate students who were KakaoTalk users and total 314 valid questionnaires were used in the final analysis. Results - The results from this study are as follow. First, the belongingness and the loneliness had a significant impact on self-disclosure intention in MIM. Second, the self-disclosure intention in MIM also had a positive impact on the self-disclosure behavior. Lastly, there is a moderating effect of the system quality in the relationship between the self-disclosure intention and self-disclosure behavior in MIM. Specifically, the higher system quality level was perceived, the positive effect of the self-disclosure intention in MIM on the self-disclosure behavior was greater. Conclusions - Based on the results from this study, academic and practical implications can be drawn. First, the study extends the scope of research about SNS through focusing on MIM to be classified by closed type SNS and identifies the relationship between emotion, behavioral intention and behaviors in MIM. Second, this study provides strategic guidelines to increase the efficiency for promotion activity. Limitations for the study also should be discussed.

• 기록학연구
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• 제5호
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• pp.111-148
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• 2002

Digitalization of public administration information shall be accelerated more. When information exists both in the form of electronic and paper record, even the disclosure of paper record make it possible the access to public administration information itself, but there may some needs for the disclosure of electronic record in applicant's situation. Similarly, when only electronic record exists, there may be some problem about whether to disclose the record as print-out or as being electronic format itself. Thus, the method and format of disclose are very sensitive issues, and it is very important to clarify who has the competence to decide the method and format of disclosure, applicant or the public agency. In making any record available to an applicant under the EFOIA in America, the public agency shall provide the record in any form or format requested by the applicant, if the record is readily reproducible by the agency in that form or format. And for the convenience of the applicant with sensory disability, the AIA in Canada also permits the right to access to information in an alternative format. It is desirable also in our country that disclosure of information is done by public agencies in the format that applicant wants, as possible. In the meantime, we should consider the costs and technological restrictions corresponding to the change of format of information to the format that applicant specifies. In the case of electronic record, efforts required for searching cause some hard problems. Information disclosure system requires disclosure of record that exists at the demand point, and creation of new record that does not exist at that them is not required on the public agency. For the search of electronic information, we need some code or program. So, if we evaluate that act of coding or programming as creation of new record, demand on disclosure of electronic record becomes impossible, in fact. Therefore, when we include electronic record as the object of information disclosure system, we need to clarify the degree of reasonable efforts for searching the information included in that record, as long as possible, although it is very difficult problem. Also, we should consider the way to make it permitted to demand the disclosure of electronic record by FAX or E-mail. Disclosure of electronic record itself by E-mail is not generalized yet, even in America or Canada. There are many technological and legal problems to solve, before permitting or enforcing the disclosure of electronic record by E-mail. But, it is desirable to expand the method of disclosure to including disclosure by E-mail in possible spheres. Also, as well as disclosure on demands, we need to expand electronic access to information, so far as possible, in the process of information offer.

• 대한간호학회지
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• 제30권3호
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• pp.571-583
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• 2000

The purpose of this study was to identify the level of self-disclosure and clinical competency and the relationships between self-disclosure and clinical competency in nursing students. The subjects were consisted of 662 nursing students from six universities and five junior colleges. The data were collected conveniently by self reporting questionnaires given to the students from September 13 to October 23, 1999. The instruments for this study were JSDQ and clinical competency measurement tool. The data were analyzed by SAS/PC program using descriptive statistics, t-test, ANOVA, Pearson correlation coefficient. The results of this study are as follows : 1. The mean score for the level of self- disclosure was 3.29$\pm$0.98. 2. The mean score for the level of clinical competency was 3.93$\pm$1.00. The mean score for the dimension of skills, professional attitudes, teaching and coordinating, nursing process, interpersonal relationships were 4.09$\pm$0.77, 4.08$\pm$0.82, 3.97$\pm$ 0.90, 3.77$\pm$0.76 and 3.37$\pm$0.75 respectively. 3. The statistically significant difference in the score of the self-disclosure according to the educational background (F=9.42, p<.01), grade (F=5.59, p<.01), religion (F=2.68, p<.05), satisfaction of nursing major (F=14.20, p<.0001), and satisfaction of nursing practice (F=5.42, p<.01) was obtained. 4. The statistically significant difference in the score of the clinical competency according to the grade (F=32.44, p<.0001), achieved performance records (F=3.52, p<.05), satisfaction of nursing major (F=12.06, p<.0001), satisfaction of nursing practice (F=27.35, p<.0001) was obtained. 5. The data shows the positive correlations between self-disclosure and skill (r=.3231, p<.0001), between self- disclosure and teaching/coordinating (r=.1912, p<.0001), between self-disclosure and interpersonal relationship (r=.3064, p<.0001), between self-disclosure and professional attitude (r=.2789, p<.0001), between self-disclosure and nursing process (r=.2766, p<.0001).

• 한국환경과학회지
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• 제27권8호
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• pp.701-709
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• 2018

Few prior studies investigated the correlation between corporate ownership structure and environmental information disclosure. Using environmental index disclosure in GRI (Global Reporting Initiative) reports of the Korean companies, the study examines the effects of ownership structure on the magnitude of environmental information disclosure. A total of 220 firm-years during 2013-2016 period are analyzed. The empirical results of the study indicate that the institutional and foreign investors' ownership have positive correlations with environmental information disclosure, while the executives' within board of directors has a negative correlation. The ownership by largest shareholders including those with special interests shows no significant relationship with the environmental information disclosure.

• 지식경영연구
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• 제19권1호
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• pp.19-39
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• 2018

With the development of information technology, social network services (SNS) such as Facebook and Twitter became popular and many users disclose their personal and sensitive information like private story, photographs and location information through posting and sharing. Despite the privacy concerns in SNSs, individuals continue to disclose their identity online. This phenomenon is called 'privacy paradox'. The purpose of this study is to examine the role of collective efficacy on self-disclosure in SNS context and to explain privacy paradox phenomenon. Drawing upon the communication privacy management theory, research model was developed and empirically tested with cross-sectional data from 306 individuals. Results revealed that collective efficacy has a direct positive effect on self-disclosure while privacy risk is negatively related to self-disclosure. However, privacy concern is not directly related to self-disclosure. The relationship between privacy concern and self-disclosure was moderated by collective efficacy.

• 웰빙융합연구
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• 제3권1호
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• pp.1-10
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• 2020

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

• 한국컴퓨터정보학회논문지
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• 제23권4호
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• pp.25-31
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• 2018

In recent years the privacy issue on social media is often being discussed. The purpose of this study is to explore the relationships among user gender, user group according to user activity level (highly active vs less active) and self-disclosure in social media. We collected a total of 180 million tweets issued by 13 million twitter users for 12 months and investigated attributes of tweet (user's profile, profile image, description, geographic information, URL) which are related to self-disclosure and boundary impermeability. The results show there are significant (p<0.001) interactions between user gender, user group and each attribute of tweet that are related to self-disclosure and show that the patterns of self-disclosure are different across attributes. The results also show that the mean self-disclosure scores and boundary impermeability of top 10% highly active users are significantly higher than other less active users for all genders.