• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• International Journal of Internet, Broadcasting and Communication
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• v.14 no.3
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• pp.270-275
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• 2022

Examining whether the relationship between proprietary information cost and management's disclosure decision is also valid for domestic companies is expected to provide meaningful implications for investors and regulatory authorities. However, there are no domestic studies related to proprietary information costs so far. This study examines whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. This study used the measurement quality of disclosure to examine whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. As a result of empirical analysis, it was confirmed that there is a negative relationship between proprietary information cost and the quality of disclosure. This suggests that management tends to make disclosure decisions in consideration of not only the benefits of disclosure but also proprietary information costs resulting from disclosure in order to maximize corporate value. These findings are expected to have significant implications for investors and related policy authorities.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.27-35
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• 2019

The paper examines the level of disclosure on Islamic banks' performance in the United Arab Emirates (UAE). The data was collected through content analysis of annual reports and financial statements of all fully-fledged Islamic banks working in the UAE over the period 2009 to 2013. Return on Assets is used as a proxy for the performance of Islamic banks while disclosure index is used as a proxy for Islamic banks' disclosure. Also, predetermined variables are used in the study like Size, Deposits, Non-Performing Investments and Capital to Risk Weighted Assets Ratio. Two-Stage Least-Square regression method is used to check the interdependence relationships between disclosure and performance of Islamic banks in the UAE. The results show a significant relationship between performance and disclosure in the UAE Islamic banks. Our regression results show that Islamic banks with higher levels of disclosure lead to higher operating performance. Furthermore, the performance has a great impact on the level of disclosure which means Islamic banks with high performance measures will disclose more information for investors and other institutions in order to reduce the cost of equity and increase their values in the market. This study is considered as a battery for further studies in the relationship between disclosure and financial performance of Islamic banks at a global level.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.751-762
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• 2021

This study aims to examine whether an increased disclosure has a positive impact on firm performance and whether the opposite impact of increased disclosure on firm performance can occur in certain conditions - high proprietary information and competition. The sample for this study consists of Indonesian firms listed on the Indonesia Stock Exchange (IDX). The data were selected based on purposive sampling and panel data spanned eleven years (2006-2016). A panel GLS regression using moderated regression analysis (MRA) was adopted. The results of this study reveal that an increased disclosure has a positive effect on firm performance, but an increased disclosure has a negative impact on firm performance when proprietary information is high, and vice versa. Also, if the disclosure is increased, the negative impact of proprietary information on firm performance will get exacerbated in conditions where the competition level is high. The findings of this study suggest that, since the positive effect of continuously-increased disclosure on firm performance leads to the reversal (negative) impact when certain conditions occur (high proprietary information and competition), the level of disclosure quality is most likely to tap an 'optimal' point. In this regard, however, a broader investigation of all firms across countries still needs to be conducted.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.135-144
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• 2021

This study investigates the impact of gender diversity on the board of directors on corporate intellectual capital (IC) disclosure in Indonesia. For the study purpose, the sample was divided into two sections, i.e., companies with large capitalizations and companies with small capitalizations. A paired T-test was used to observe significant changes in the disclosure level between period and type of firm. Using linear regression analysis, the influence of gender diversity and other variables on IC disclosure was examined. The findings show that IC disclosure varies for large and small companies. The level of IC disclosure in large companies was stronger than in small companies. The results of the multivariate analysis showed that the profitability, leverage, ownership, and type of business of the company significantly affect IC disclosure. For companies with large capitalization, the presence of women directors on corporate boards or gender diversity on corporate boards does not impact IC disclosure. This is because the Indonesia Stock Exchange (IDX) does not insist on IC disclosure. However, for small companies, the existence of gender diversity has a significant effect on IC disclosure. The findings of this study suggest that policymakers and standard makers must consider the inclusion of IC disclosure on the annual report as mandatory.

• Journal of the Korean Home Economics Association
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• v.26 no.3
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• pp.209-224
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• 1988

The purpose of this study is to investigate the relations between spouse's self-disclosure and marital adjustment. A measurement tools used for this study are self-disclosure scale, which was adapted and reproducted from Jourard's Self-Disclosure! Questionnaire(JSDQ), and marital adjustment scale, which was modified and supplemented form Dyadic Adjustment Scale (D.A.S). developed by Spanier. The subjects were 154 married couples dwelling in Seoul and questionnaires are recorded separately by both spouses. Statistical methods such as frequency, percentage, mean, standard deviation, one way ANOVA and pearson correlation were used for data analysis. The results of this study are as follows; 1) For husband, self-disclosure degree was significant difference according to level of education. That is, the more husband was higher level of education, the more husband tended to disclose to wife. 2) Among the variables to have influence on the marital adjustment, level of education and marriage pattern had influence on wive's martial adjustment and family income and marriage pattern had influence on husbands' marital adjustment. 3) Wives were higher disclosed than husbands and wives were more disclosed than perceived husbands' disclosure. 4) There were positive correlation between the self-disclosure of husbands and the marital adjustment of wives. (r+.3872, p<.005) And there were positive correlation between the self-disclosure of wives and the marital adjustment of husbands. (r=.4997, p<.005) 5) For wives, the perception of husbands' disclosure correlates with wives' marital adjustment. (r=.4592, p<.005) For husbands, the perception of wives' disclosure correlates with husbands' marital adjustment.(r=.5610, p<.005) From this results, full and honest self-disclosure is needed for high marital adjustment of a married couple. In the future, a study on the relationship between self-disclosure and marital adjustment is need to various measure of many subject.

• Asia Marketing Journal
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• v.25 no.1
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• pp.26-36
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• 2023

This study examines the effects of disclosing sales commissions pertaining to an influencer discount code on perceived sincerity of an influencer and attitude toward using the discount code. In Study 1, consumers participated in a two-cell (commission disclosure: absent vs. present) between-subjects experimental design. In Study 2, consumers participated in a two (commission disclosure: absent vs. present) by two (discount level: low vs. high) between-subjects experimental design. The findings of Study 1 demonstrate that the sales commission disclosure pertaining to discount codes results in a higher perceived sincerity of the influencer. The results of Study 1 also reveal that the perceived sincerity of the influencer mediates the effect of the disclosure (vs. no disclosure) on attitude toward using the discount code. Further, the findings of Study 2 demonstrate the robustness of these disclosure effects regardless of whether the discount level is low or high.

• Journal of Korean Academy of Nursing
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• v.30 no.3
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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).

• The Journal of Korean Academic Society of Nursing Education
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• v.18 no.1
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• pp.131-140
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• 2012

Purpose: The purpose of this study was to investigate the degrees of and relationships between self-leadership, stress of clinical practice and self-disclosure in a group of college female students. Methods: Data were collected from 258 participants with self-report questionnaires in August, 2011. Results: There were significant differences in the level of 'self-leadership' depending on 'interpersonal relationships', 'application motivation', 'satisfaction with nursing as a major' and 'satisfaction in clinical practice'. And also there was significant difference in the level of 'self-disclosure' depending on 'interpersonal relationships'. But there was no significant difference in the level of 'stress of clinical practice' depending on general characteristics of participants. There were significant correlations between 'self-leadership' and self-disclosure, 'stress of clinical practice' and 'self-disclosure'. Conclusion: The results of this study suggest that it is needed to develop diverse programs that can reduce the stress of clinical practice by strengthening the capacity of self-leadership and self-disclosure.