• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.2
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• pp.125-139
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• 2024

The corporate logo symbolizes the company's value, goals and vision as a visual symbol representing the company. It serves as a communication tool for companies by conveying different messages depending on design and color. As demands for ESG management have recently increased, companies have begun to implicitly demonstrate values such as environmental protection and corporate transparency through logos. Companies use logos as a strategy to visually emphasize the value they pursue and project the desired image as a signal. In this process, stakeholders who see the logo experience cognitive bias. Therefore, this study seeks to find out that ESG value can be indirectly communicated by the design of corporate logos, which can also affect a company's ESG evaluation. In addition, this study will examine the moderate effect that logos expect to encounter a greater bias effect as the companies actively include ESG-related issues in corporate disclosure data. This study conducted an analysis of 617 KOSPI-listed companies using ESG evaluation data from 2020 to 2022. The analysis confirmed the significant relation of the type of logo and ESG disclosure on ESG evaluation but found partially moderate effect of ESG disclosure.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.434-441
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• 2016

Using bigdata analysis procedures, the present study sought to review and explore the various aspects of self-disclosure and boundary impermeability of worldwide twitter users. A total of 415 million tweets issued by 54 million users were collected during 6 months and the users of top 10 languages were investigated. And the effect of languages of twitter users on the boundary impermeability, disclosure rate of user profile, profile image, geographical information, URL in profile and user description were analyzed in this study. The results showed that the boundary impermeability and all the self-disclosure rates of twitter users (profile, profile image, geographical information, URL in profile, user description) were significantly (p<0.001) different among language groups of users. The self-disclosure rates and the average points of Portuguese, Indonesian and Spanish users were higher than those of Arabic, Japanese, Turkish and Korean users. The results also showed a positive relationship between boundary impermeability and the number of tweets (including retweets) issued by each users.

• Informatization Policy
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• v.19 no.2
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• pp.21-38
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• 2012

The proliferation of the Internet and the advent of e-commerce have amplified public concerns about privacy. Accordingly, much research effort has been made on the issue. While existing research on online information privacy has usually focused on the examination of antecedents of personal information disclosure, the literature has not paid attention to the potential changes of the antecedents' effects depending on the user's experience of the service. The current study aims to investigate the moderating role of site usage experience in Internet users' decision on personal information disclosure. Specifically, this study considers two types of antecedents of personal information disclosure on a site - the attributes of personal information requested (sensitivity and relevance of information) and the value of the service provided by the site; and examines how the effects of the antecedents on the disclosure intention are affected by the users'experience of the site. Our analysis of the data gathered through a web-based experiment reveals that site usage experience moderates the relationship between the attributes of personal information and disclosure intention. While usage experience attenuates the negative effect of information sensitivity on disclosure intention, it intensifies the positive impact that relevance of information has on disclosure intention. Based on the analysis results, we provide implications for the mitigation of the Internet users' privacy concerns as well as theoretical implications.

• Knowledge Management Research
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• v.22 no.1
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• pp.309-330
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• 2021

The information security disclosure system (ISDS) has been implemented since 2016 to ensure the protection of stakeholders and the right to know, and to promote voluntary investment in information protection by companies. Regarding the information security disclosure system, there have been studies that urge the implementation of the system, but studies that analyze the contents disclosed after the implementation of the system or suggest improvement directions are few. In this study, the contents of the information security disclosure system that had been announced on the information security industry promotion portal until 2019 were analyzed, the current status was summarized, and the direction of system improvement was suggested. In some cases, companies that disclosed information through the disclosure system increased the number of personnel in charge and obtained certifications related to information security, but did not find any effect on the increase/decrease in investment. The current disclosure system has not been activated because it has difficulty in giving individual companies incentives to disclose. Thus, this study suggests the inclusion of ISDS to information security management system (ISMS), which is currently mandatory for certain companies. In the current disclosure system, it is difficult for the company's stakeholders or customers to check the contents of the disclosure. As a way to do this, a method of including in the contents of the personal information processing policy or the notification of the use of personal information was suggested.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.875-883
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• 2021

In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

• Journal of Korea Trade
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• v.24 no.2
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• pp.1-14
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• 2020

Purpose - The purpose of this paper is to analyze the reformed duty of fair presentation provisions and related caselaw of the Insurance Act 2015 to gain a clearer understanding of the differences between the Act and the preceding legislation. Design/methodology - The authors analyzed caselaw from South Korea and China that involved breaches of the duty of disclosure. Cases highlighting differences between the duties of disclosure and fair presentation were selected. Findings - Changes in the practice of marine insurance laws are expected from the application of the reformed duty of presentation provisions. In particular, the rights of the insured are expected to increase, resulting in the fairer conduct of insurance contracts. Due to the fact that the Insurance Act 2015 has only recently taken effect, the provisions of existing caselaw have not yet been applied. This has limited the authors' scope of analysis. Originality/value - This paper describes the implications of the duty of fair presentation by analyzing caselaw from South Korea and China that involves the duty of disclosure. To the best of the authors' knowledge, this is the first paper that investigates the reformed duty of fair presentation provisions of the Insurance Act 2015 in the context of the legislation's implications for trade practices.

• Information Systems Review
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• v.23 no.4
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• pp.147-163
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• 2021

We investigate the effect of comment history disclosure on portal news comments. Specifically, based on the scraped news comments from Naver and Daum (two leading Korean news portals), we employ the difference-in-differences estimator to empirically tease out the impact of the comment history disclosure policy implemented in Naver on its news comments. Our result shows that the policy implementation significantly increased the length and the positiveness of online news comments but did not affect their quality.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.41-55
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• 2021

We examine the effects of the sustainability report (SURE) and investment decision on share price (SPRC). Explore whether the sustainability report changes the value-relevance of financial accounting variables indirectly. It is evident that the number of banks is only 12, which are all banks in Saudi Arabia, and we have included all of them in the final sample. Moreover, the same number of banks applied for the analysis concerning the accounting variables. This article utilizes a panel dataset from a sample of Saudis registered banks from the first quarter of 2014 to the last quarter of 2018. We utilize a balanced sample that contains all banks listed in Tadawul, 240 observations. Run GLM regression to tests the relationships. Findings exhibit that investors value the complementary disclosure of accounting information provided in SURE, and this disclosure produces a positive effect on SPRC. The SURE figure is robustly significant, suggesting that the market assigns a positive-significant correlation to the further information in the SURE. The indirect effects show that BPS×SURE is a positive-significant effect on SPRC, whereas EPS×SURE is positively-insignificant. The analysis shows that SURE's value relevance conforms through Saudis Banks, consistent with the hypothesis that diverse institutional perspectives probably influence the value-relevance of SURE.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.229-239
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• 2022

The primary objective of the current study is to ascertain the effect of transparency and disclosure (T&D) on the value of banks operating in the Indian banking sector. It also includes finding the moderating impact of financial distress (FD) and environmental, social, and governance (ESG) on the association between T&D and the valuation of banks. The study employs Panel data analysis (PDA) to analyze data and produce novel results thereafter. The authors of the study have considered using data of secondary nature which is sourced from banks operating in the Indian banking industry. Data in the current study has been considered for ten financial years, i.e., 2010 to 2019. The results reveal that T&D positively impacts a firm's valuation. We have also found evidence that financial distress and ESG (Environmental, Social, and Governance) significantly impact the value of firms under the influence of T&D. As far as we are aware, no study of this kind has been done yet in any developing nation to determine the effect that T&D, FD, and ESG have on the value of Indian banks. This paper can help future researchers in their respective studies that will involve the study variables (FD, T&D, and ESG).

• Research in Community and Public Health Nursing
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• v.31 no.3
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• pp.348-359
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• 2020

Purpose: The purpose of this study is to construct and test a structural model for the Post-traumatic Growth (PTG) of police officers. The conceptual model is based on Calhoun and Tedeschi's PTG theory. Methods: Data were collected from 269 police officers working at 10 police stations in Seoul from September 26 to October 9, 2017. The exogenous variable was traumatic experiences, and endogenous variables were pain perception, self disclosure, social support, deliberate rumination, and PTG. The collected data were analyzed in order to calculate the direct and indirect effects of factors affecting PTG using SPSS/WIN 23.0 and AMOS 21.0. Results: The hypothetical model showed a good fit to the data: 𝑥²/df=2.57, GFI=.90, CFI=.95, TLI=.91, RMSEA=.07, SRMR=.07. The hypothetical model showed a similar result with the data, and out of 10 paths, 7 were statistically significant. The model explained 36% of the variance in the PTG of police officers. The model confirmed that social support and deliberate rumination had a direct effect, and that self-disclosure had an indirect effect on police officers' PTG. Conclusion: Nursing intervention programs to increase PTG of police officers should focus on deliberate rumination, social support, and self-disclosure. In addition, they should be accompanied by various crisis managements and consultations that can promote PTG.