• 디자인융복합연구
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• 제18권3호
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• pp.71-87
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• 2019

Previous research has shown that the use of self-disclosure, the process of revealing personal thoughts and feelings, in conversational agents (CAs) increases overall user evaluations. However, research exploring the effects of self-disclosure in different situations or dialogue types is limited. This study investigated the effects of self-disclosure and dialogue type (task- vs. social-oriented) on trust, usefulness, and usage intention. Results showed significant interaction effects between self-disclosure and dialogue type. For CAs that did not use self-disclosure, trust, usefulness, and usage intention were higher in task-oriented dialogues. In contrast, CAs that did use self-disclosure had higher trust, usefulness, and usage intention in social-oriented dialogues. These results suggest that researchers and designers should consider the specific dialogue types and corresponding user goals when adding human qualities, such as self-disclosure, to CAs.

• 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.

• 유통과학연구
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• 제21권6호
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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.

• 기록학연구
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• 제81호
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• pp.45-87
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• 2024

본 연구는 「정보공개법」의 개정 연혁 분석과 정보공개 전문가 면담을 통해, 「정보공개법」을 중심으로 한 정보공개제도의 개선방안을 논하는 것을 목적으로 한다. 먼저, 「정보공개법」 제정부터 오늘까지의 개정 연혁과 내용을 분석하였고, 이를 통해, 알권리 확대의 측면에서 긍정적 개정을 만들어왔음에도 불구하고, 모두 운영적 측면에 그치고 있었으며, 비공개대상정보를 판단하는 기준에 대한 개정은 이루어지지 않았음을 확인하였다. 면담연구는 「정보공개법」의 성과, 문제점, 개선점의 세 영역으로 구성하였고, 분석은 각 영역별 내용을 세분류하고, 이를 다시 주제어로 정리하는 방식으로 수행하였다. 결론에 갈음하여, 본 연구는 정보공개범주의 확대, 비공개대상정보 세분화, 정보부존재 불복절차의 확보, 위원회 실효성 증대, 처벌 및 징계 규정의 도입, 정보공개심판원의 신설, 정보공개청구권 오남용 방지를 위한 시스템적 통제, 「공공데이터법」과 「정보공개법」의 통합 등 여덟 가지 개선방안을 제안하였다.

• International Journal of Internet, Broadcasting and Communication
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• 제11권3호
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• pp.41-48
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• 2019

The Management Discussion and Analysis(MD&A) provides investors with an opportunity to gain insight into the company from a manager's perspective and enables short-term and long-term analysis of the business. And MD&A is an important channel through which companies and investors can communicate, providing a useful source of information for analyzing financialstatements. MD&A is measured by the quality of disclosure and there are many previous studies on the usefulness of disclosure information. Therefore, it is very important for the financial analyst who is the representative information user group in the capital market that MD&A Disclosure Quality is measured in real-time in combination with IT information technology and provided timely to financial analyst. In this study, we propose a method that real-time data is converted to digitalized data by combining MD&A disclosure with IT information technology and provided to financial analyst's information environment in real-time. The real-time information provided by MD&A can help the financial analysts' activities and reduce information asymmetry.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.327-333
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• 2021

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

• 한국기록관리학회지
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• 제16권1호
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• pp.61-88
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• 2016

본 연구는 중앙행정기관의 정보공개제도 운영의 문제점을 파악하여 보다 효과적인 정보공개제도를 운영하기 위한 개선방안을 제시하는 것이 목적이다. 이를 위해 문헌조사에 의한 이론적 연구와 기관별 정보공개제도 운영 현황, 설문조사에 의한 실증적 연구를 병행하여 문제점을 도출하였다. 도출한 문제점에 대한 개선방안으로는 정보공개 전담 부서 설치 및 업무 증가에 따른 인력 배치 등의 제도 개선, 통일성 있고 표준화된 사전정보공개제도 운영 지침의 필요성, 원문정보공개제도 교육 횟수의 확대 등이 있다.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.73-84
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• 2020

The paper investigates the effect of the factors on the disclosure of sustainable development information of enterprises. The research sample includes 120 manufacturing companies listed on Vietnam stock market in 2019. This research uses ordinary least squares (OLS) to address econometric issues and to improve the accuracy of the regression coefficients. The empirical results show that five variables have a statistically significant positive effect on disclosure of sustainable development information of manufacturing companies, including firm size (SIZE), independence of board of directors (BOD), foreign ownership (FRO), return on equity (ROE), and financial leverage (LEV). The results indicate that state ownership (STO) has a statistically significant negative effect on disclosure of sustainable development information of manufacturing companies listed on Vietnam stock market. Besides, the research results also show there is a large difference in the disclosure of sustainable development information between listed companies in Vietnam, those of other emerging economies in the region, and the companies in developed markets. Therefore, this paper provides a new insight to managers and related parties on how to improve the firm's sustainability disclosure to bring benefit for the firm itself and the stakeholders by reasonable decisions about the factors that affect disclosure of sustainable development information.

• 한국도서관정보학회지
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• 제47권1호
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• pp.339-360
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• 2016

본 연구의 목적은 원문정보 공개제도의 운영 실태를 분석하고, 원문정보의 생산자이며 의사결정자인 공무원을 대상으로 원문정보 공개제도에 대한 이해도, 제도의 순기능 및 역기능, 제도의 발전을 저해하는 요인 및 활성화를 위한 요인에 대하여 조사하였다. 분석결과, 공무원들의 원문정보 공개제도 이해는 제도의 법적 근거, 공개절차 부분에서 상대적 낮은 결과가 나타났다. 원문정보 공개제도의 순기능과 역기능은 행정의 투명성 확보, 국정운영 참여 활성화, 국민의 삶의 질 향상 측면에서 순기능적 기대치가 높았으며, 행정적인 업무 부담 증가, 공무원의 사기저하, 국민사이의 정보격차 발생을 역기능으로 우려하였다. 원문정보 공개제도의 발전을 저해하는 요인은 민원인에 의한 원문정보 오남용, 제도 확대에 따른 업무량 과다, 원문정보 공개에 따른 심리적 부담감, 기관마다 상이한 원문정보 기준 순으로 나타났다. 원문정보 공개제도 활성화 요인으로 원문정보 오남용 방지 대책 마련, 원문정보 공개 절차 및 원칙에 대한 사전 교육, 비공개 원문정보 공개 대상에 대한 구체적인 기준 제시, 공무원 대상 교육 및 부정적인 인식 개선 등이 제시되었다.