• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.53-62
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• 2020

The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

• International Journal of Advanced Culture Technology
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• v.8 no.2
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• pp.139-145
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• 2020

Individual personality traits are key factors that affect users' self-disclosure on SNS. We examined the relationship between an individual personality trait (i.e., narcissism) and three dimensions of self-disclosure behavior on Facebook (i.e., intention, level, and control of self-disclosure). A total of 261 Facebook users completed an online survey. The findings showed that more narcissistic individuals engage in deeper levels of self-disclosure and do so with greater intentionality than previous research indicated. More interestingly, narcissistic users simultaneously tend to control their expressions in public by concealing who they really are. Overall, these findings suggested that the self-disclosures on Facebook must not investigated by a single dimensions for better understanding of psychological dynamics of it users. In addition, the present research suggested that the narcissism should not be regarded as a predictor which simply gives either a positive or negative influence on self-disclosing behaviors in SNS.

• Journal of Fashion Business
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• v.25 no.6
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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.

• International Journal of Internet, Broadcasting and Communication
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• v.13 no.2
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• pp.20-26
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• 2021

Considering the role of a financial analyst that directly affects investors as an information mediator, management's decision to disclose to maximize corporate value will have an important impact on investors as well. On the other hand, whether or not managers vary the level of disclosure depending on the corporate form will have great implications for policy authorities. However, there is no domestic research on the relationship between the corporate form and the quality of voluntary disclosure. Our study shows that the corporate form tends to deepen the negative relationship between the proprietary information cost and the quality of disclosure. Examining whether the relationship between proprietary information cost and management disclosure decision making is valid for domestic companies is expected to provide meaningful implications for investors and regulators. Depending on the corporate form, if an entity makes a discriminatory disclosure, the cost of capital will be affected. A more in-depth follow-up study on this should be done.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.73-81
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• 2022

The focus of the research is to determine the amount of financial information disclosure and the factors that influence it for non-financial enterprises listed on Vietnam's stock exchange. To evaluate the level of financial information disclosure, the study uses a set of disclosure indexes from the world's leading credit rating agency, Standard and Poor's (S&P). It makes some revisions in compliance with regulations for information disclosure on the Vietnam stock market. The study collects data in the form of annual reports for the year 2017-2020 from 350 non-financial firms listed on Vietnam's stock exchange and then uses a multivariate regression model to assess the effects of factors on the amount of financial information disclosure. The findings show that the size of the firm, the size of the board of directors, and foreign ownership all have a positive impact on financial transparency; however, the number of years the company has a negative impact. According to the findings of this study, companies with more total assets, a larger board of directors, and a higher rate of foreign ownership publish more financial information. Still, long-term listed companies on the stock exchange tend to disclose less.

• Journal of Environmental Policy
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• v.9 no.3
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• pp.69-114
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• 2010

This study investigates the voluntary corporate disclosure of environmental information via stand-alone environmental reports or company web-sites. Quality of disclosure was assessed using the content analysis index proposed by Clarkson et al. (2008) based on GRI guidelines. Descriptive statistics on disclosure scores by category suggest that the level of disclosure is low relative to the expectation implied by the GRI reporting guidelines, and points to the need for improvement in the future. Specific areas where improvement is required include the disclosure of environmental performance indicators. Corporate environmental performance was measured in terms of the percentage of toxic wastes that was treated or processed by each firm and economic performance, by industry-adjusted annual return, which was subject to a series of association tests designed to explore the interrelations among environmental disclosure, environmental performance, and economic performance. The individual equation approach based on OLS procedures suggests a positive association between environmental performance and the level of discretionary environmental disclosures, which is not the case between environmental and economic performance. An integrated analysis using simultaneous equations approach does not indicate any significant relationships among three constructs, suggesting the lack of endogeneity, inconsistent with Al-Tuwaijri et al. (2004). Additional analysis assesses the level of environmental disclosure made in footnotes to the audited annual reports, which suggests that the quality of disclosure is very low and that footnote disclosure does not serve as a meaningful channel for the provision of corporate environmental information.

• Journal of the Korea Society of Computer and Information
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• v.23 no.4
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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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1185-1194
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• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• Korean Journal of Child Studies
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• v.35 no.6
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• pp.79-92
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• 2014

This study investigates the influences of narcissism and emotional self-disclosure on depression and happiness levels of high school students. The participants comprised of 334 high school 1st-graders. The results indicated that: (1) Girls showed higher levels of both narcissism and emotional self-disclosure than boys, but there was no gender difference evident in the levels of depression and happiness. (2) The more the students felt depressed, the less they experienced happiness. Additionally, the more the students disclosed emotionally about themselves, the less they experienced depression. (3) High levels of narcissism and low levels of emotional self-disclosure increased depression, but the interactional effect between narcissism and emotional self-disclosure on depression was not statistically significant for either gender. Moreover, low levels of narcissism and high levels of emotional self-disclosure tended to see increased levels of happiness for both genders, however the interactional effect between narcissism and emotional self-disclosure on happiness was statistically significant only for boys. That is, for boys, the negative effects of narcissism on happiness can be reduced if the level of emotional self-disclosure is high.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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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.