• 산경연구논집
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• 제6권2호
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• 패션비즈니스
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• 제25권6호
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• pp.119-130
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• 2021

This study investigated the effects of the chatbot's level of anthropomorphism - closeness to the human form - and its self-disclosure - delivery of emotional exchange with the chatbot through its facial expressions and chatting message on the user's intention to accept the service. A 2 (anthropomorphism: High vs. Low) × 2 (self-disclosure through facial expressions: High vs. Low) × 2 (self-disclosure through conversation: High vs. Low) between-subject factorial design was employed for this study. An online survey was conducted and a total of 234 questionnaires were used in the analysis. The results showed that consumers used chatbot service more when emotions were disclosed through facial expressions, than when it disclosed fewer facial expressions. There was statistically significant interaction effect, indicating the relationship between chatbot's self-disclosure through facial expression and the consumers' intention to use chatbot service differs depending on the extent of anthropomorphism. In the case of "robot chatbots" with low anthropomorphism levels, there was no difference in intention to use chatbot service depending on the level of self-disclosure through facial expression. When the "human-like chatbot" with high anthropomorphism levels discloses itself more through facial expressions, consumer's intention to use the chatbot service increased much more than when the human-like chatbot disclosed fewer facial expressions. The findings suggest that chatbots' self-disclosure plays an important role in the formation of consumer perception.

• The Journal of Asian Finance, Economics and Business
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• 제8권9호
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• pp.23-33
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• 2021

The main objective of this research is to examine the effect of organizational culture, environmental uncertainty, and manager's personnel value on environmental disclosure through the environmental organizational structure of manufacturing companies on the Indonesia Stock Exchange. This research uses the structuration and contingency theory. The sample in this study focused on the level of heads or managers or directors of manufacturing companies listed on the Indonesia Stock Exchange. The research data was obtained through an online questionnaire distributed to heads or managers. The total sample of this study is 161 manufacturing companies. The data comprising of 64 respondents was completed and can be processed. Empirical testing used Structural Equation Modeling (SEM) through Partial Least Square (PLS). The result shows that environmental uncertainty and management personnel value have a positive effect on the environmental organizational structure, as well as the environmental organizational structure has a positive effect on the environmental disclosure. However, organizational culture has no effect on the environmental organizational structure. This research can provide benefits for manufacturing companies. The limitation include the low level of response from the respondents. Also the results cannot be generalized due to its specific focus on the manufacturing companies.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.877-883
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• 2020

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

• 지역사회간호학회지
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• 제32권1호
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• pp.12-23
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• 2021

Purpose: This study explored how and why young and middle-aged adults disclose depressive feelings to others. In particular, we investigated the role of social norms to see whether using mobile instant messaging (MIM) could lower the perceived barriers of emotional disclosure. Furthermore, the motivations of emotional disclosure via MIM were compared between young and middle-aged adults. Methods: A total of 255 Koreans (128 middle-aged people, 127 young adults) participated in an online survey. Pearson's correlation coefficients, paired t-tests, SPSS PROCESS macro, and exploratory factor analysis were used to examine the relationships among the key variables. Results: The perceived social norms were found to be a significant deterrent in disclosing depressive feelings to others. However, there was a significant interaction effect between generations and perceived social norms. Although young adults with low social norm awareness were more likely to disclose depressive feelings via MIM, emotional disclosure among middle-aged adults increased with higher levels of perceived social norms. Also, different motivations were observed. Conclusion: The results confirmed the significant effect of social norms as well as generational differences when using MIM as a channel of emotional disclosure.

• 문화기술의 융합
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• 제8권4호
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• pp.445-455
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• 2022

금융 서비스에서 적극적으로 활용되고 있는 챗봇은 대화 오류와 기계적인 답변으로 사용자 경험을 저해하고 있다. 이 연구는 의인화된 챗봇의 자기노출과 감정표현이 금융 서비스에서 대화 오류 시 사용자 경험에 미치는 효과를 살펴보았다. 일상적인 금융 서비스 문의 상황에서 자기노출 유형(긍정적 vs. 부정적)과 감정표현 수준(높은 수준의 자신감 vs. 낮은 수준의 자신감)별로 시나리오를 구성해 온라인 실험을 진행하였고, 신뢰, 곤혹도, 서비스 회복만족, 지속 사용의도를 측정하였다. 실험 결과, 의인화된 챗봇의 자기노출과 감정표현에서 신뢰, 곤혹도, 서비스 회복만족, 지속 사용의도에 대해 각각 주효과가 나타났고 신뢰와 곤혹도에서 상호작용 효과가 나타났다. 결론적으로 의인화된 챗봇이 긍정적 자기노출과 자신감 있는 감정표현을 할 때 상대적으로 신뢰가 높아지고 곤혹도가 낮아지는 것을 확인하였다.

• Journal of Korea Trade
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• 제23권5호
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• pp.1-26
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• 2019

Purpose - We examine the disclosures on foreign divestment from China by 77 Korean firms between 2007 and 2016 to identify the effects (and their determinants) on parent firm value. Design/methodology - We analyze how divestment affects firm value by examining the disclosure of divestment from China by Korean firms. Then, we examine the determinants of these disclosure effects using cross-sectional regression analyses. Findings - We find negative effects on parent firm value in the short and medium term, and both the KOSPI and KOSDAQ stock markets show negative correlations between foreign divestment and firm value. The parent firm's financial condition and profitability and the reason for divesting are statistically significant determinants. Practical implications - Most Korean firms in China belong to the manufacturing industry. As a result, divestment signifies a loss of important manufacturing bases and assets. Originality/value - We analyze foreign direct divestment, which has not been studied in detail previously owing to a lack of data. In addition, this research is the first to compare the disclosure effects in the KOSPI market with those in the KOSDAQ market for the same period.

• 한국산학기술학회논문지
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• 제17권8호
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• pp.69-76
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• 2016

소셜네트워크서비스 사용자들이 늘어감에 따라 SNS에서 정보를 공개하게 되는 일도 많아지고 있다. 본 논문은 이러한 SNS 사용시 정보공개에 영향을 미치는 요인에 대해 연구한 것으로, 사회적 자본 이론과 조절초점 이론을 바탕으로 하고 있다. SNS 사용자들은 연결자본 중심적인지 결속자본 중심적인지에 따라, 그리고 촉진지향적인지, 방어지향적인지에 따라 정보공개에 차이가 있을 것으로 보고 연구를 진행하였다. 연구결과로 연결 자본이 클수록 SNS 셋팅 공개도 많아지고, 대화에서의 정보공개 또한 많아지지만, 결속자본은 SNS에서의 대화에 정보공개는 많아지지만, SNS 셋팅에서의 정보공개에는 영향을 미치지 않았다. 또한 조절초점이론에 대해서는, 촉진지향성이 크면 SNS 셋팅과 대화에서 모두 정보공개가 많아졌으나, 방어지향성은 SNS 셋팅에서 정보공개는 적게 하지만 SNS 대화에서의 정보공개는 차이가 없었다. 마지막으로 조절효과로는 연결자본이 크고 촉진지향성이 큰 사람일수록 SNS 셋팅에서의 정보공개가 더 커지는 것으로 나타났다. 따라서 SNS 사용자들이 정보공개를 늘리고 SNS 활동에 적극적으로 참여하도록 하기 위해 사용자들에게 관계의 형성과 확산이 중요하고 개인의 발전을 위해 필요한 것이라는 인식을 제공하는 것이 중요함을 알 수 있다. 또한 본 연구는 사회적 자본과 SNS정보공개 및 개인의 조절초점 성향을 통합한 연구로써, 새로운 커뮤니케이션 툴인 SNS에서 정보공개 및 SNS 셋팅 공개에 영향을 미치는 학문적으로 그리고 실무적으로 중요한 요소들을 보여주고 있다. 정보를 공개하거나 보호하는 요소들을 파악함으로써 교육자들이나 연구자들은 보다 효과적으로 정보 보호나 공개의 교육이나 프로그램을 개발할 수 있을 것이다.

• 한국의료질향상학회지
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• 제17권1호
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• pp.69-78
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• 2011

Objectives : The purpose of this study was to determine whether the published AMI report card could reduce in-patient mortality, 7-day after discharge mortality, and length of stay (LOS). Methods : Interrupted time-series intervention analysis was used to evaluate the impact of the report card for AMI care quality in November 2005 in terms of risk-adjusted in-patient mortality, risk-adjusted 7-day after discharge mortality, and DRGs case-mix LOS using the claim data of Health Insurance Review and Assessment Service. Results : Public disclosure of AMI care quality decreased risk-adjusted in-patient mortality and DRGs case-mix LOS by 0.00050% per month and 0.042 days per month respectively, however there was no effect on risk-adjusted 7-day after discharge mortality. Patterns of effect of public disclosure on AMI outcomes were a fluctuating pattern on risk-adjusted mortalities and a pulse impact for 1 month on DRGs case-mix LOS. Conclusions : We found the public disclosure of AMI care quality had decreasing effects on risk-adjusted in-patient mortality and DRGs case-mix LOS, but the size of the effect was marginal.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.