• Asian Journal of Business Environment
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• v.9 no.2
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.47-58
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• 2019

The purpose of this paper is to examine the relationship between the nature of controlling shareholders and corporate anti-corruption practice disclosure (ACPD) as well as the mediating role of political background of the chairman or CEO of the firm on the relationship between the two. The content analysis was conducted to extract ACPD from standalone corporate social responsibility reports (CSRR) of 703 China's A-share listed companies. A dummy variable was constructed according to whether a firm disclosed ACPD or not. Logistic regression analysis was used then. Results show that the nature of controlling shareholders has a significant impact on corporate ACPD, with central enterprises disclosing the most frequently, local state-owned enterprises the second and private enterprises the least. Political background of the chairman or CEO has a negative impact on corporate ACPD of state-owned enterprises. These findings have some useful insights in understanding the rent-seeking behavior and information disclosure behavior of corporates in emerging markets. In order to curb the serious corruption problem which is commonplace in developing countries like China, the government should exert certain pressure to strengthen the supervision of information disclosure of listed firms and improve information transparency.

• Convergence Security Journal
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• v.16 no.6_2
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• pp.89-97
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• 2016

Disclosure of personal information to be carried out in one of the Administrative Publicity, Administrative agency as specific information about the person who has violated the obligation imposed by the law is an unspecified number people know is through the direct or Internet media it is to be disclosed in an unspecified number of people. This is, indirect sanctions so as to fulfill its obligations by the addition of psychological pressure that exposes the personal information of the fact that in breach of his obligations to the breach of duty and it has been an unspecified number of people know it is a means. However, publication of these personal information, infringement of the moral rights of the Constitution guarantees an individual, of course, not only a matter of law that the right to self-determination of the personal information, has continued also doubts for the effectiveness of the system. As a result, in this paper, to discuss legal issues with the disclosure of management personal information and its improvement measures, and expected to be able to take advantage of the efficient development of the future of personal information disclosure system.

• Journal of Korean Society of Archives and Records Management
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• v.21 no.3
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• pp.79-97
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• 2021

The public's interest in the information disclosure system is increasing daily in line with the democratic cause of a transparent government and demands of the people to build on their right to know. Meanwhile, as society develops, the importance of culture and art in the quality of life is also increasing. Under these circumstances, culture and arts institutions are seeking to contribute to the expansion of the people's participation by providing timely and useful information and programs with high interest. Accordingly, this study intends to propose customized information services by analyzing the user's needs for information on public institutions in culture and arts and reflecting on the information disclosure service. For this purpose, three public institutions of in the culture and arts will be selected as representative examples to collect and cross-analyze the list of disclosed information received by users over a year. Furthermore, the requirements for the automation and intelligence of information disclosure tasks were summarized, and specific improvement plans were proposed for customized information services.

• Journal of Internet Computing and Services
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• v.12 no.5
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• pp.127-136
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• 2011

The current study aims to examine what determinants have influences on voluntary self-disclosure in the usage of micro-blogging. Even though the usages of micro-blogging have increased at an exponential rate in South Korea, it has been not well understood the process in which people voluntarily disclose their self-information. In this regard, we tried to examine self-disclosure process on micro-blogging based on Theory of Planned Behavior (TPB). For this purpose, attitudes towards self-disclosure, subjective norm, and perceived behavioral control were set as the antecedents to self-disclosure behavior. The influences of factors including privacy concern, playfulness, informational motivation for social participation, and relational motivation on the attitude were also investigated. The results of an online survey revealed that attitude toward self-disclosure, subjective norm, and perceived behavioral control anticipated the self-disclosure behavior at a statistically significant level. The attitude was not influenced by privacy concern, informational and relational motivation, but by playfulness. The implications of these results are also discussed.

• 한국HCI학회:학술대회논문집
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• 2006.02a
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• pp.970-975
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• 2006

There is a tradeoff between user's privacy and utility of context-aware services in ubiquitous computing environments. Many privacy models have been proposed to support the disclosure of personal information at different levels of detail, in ubiquitous computing environments. However, most of these models do not allow for explicit criteria to assess the benefit users are likely to reap by disclosing their personal information. In this paper, we propose an automated decision making mechanism that evaluates the "benefit of disclosure" for the users based on trust relationships between users and information requesters and manages the disclosure of user's personal information accordingly. Unlike other trust models, we do not regard the reputation of an information requester as sufficient to determine his/her trustworthiness. Instead, we represent trustworthiness as a function of information requester's reputation in the eyes of the user and his/her competence in a given context. To validate our mechanism, we apply it to context-aware healthcare application that monitors physiological condition of a user.

• Journal of the HCI Society of Korea
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• v.1 no.2
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• pp.35-42
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• 2006

The importance of interface agent as user interface increases in the ubiquitous computing environment. It is essential that an interface agent can develop social relationship with users. We propose that self-disclosure, a major factor to form and maintain human relationship, can be useful to achieve this goal. This study examined the effects of the degree of a computer agent's self-disclosure on the users' social responses. The experiment was conducted in a 2(intimacy of agent's disclosure: high vs. low) by 2(amount of agent's disclosure: high vs. low) between-group design. The results show that: 1) reciprocity of self-disclosure was found in both sub-dimensions (intimacy and amount) of self-disclosure; 2) in case that participants received highly intimate self-disclosure from the agent, social attraction, trustworthiness and expectation of mutual influence toward agent were lower than when the agent's disclosure was less intimate. These findings suggest that the intimacy of agent's self-disclosure can affect on gathering user information and human-agent relationship formation separately. While agent's highly intimate disclosure can be useful to gather user information, agent's appropriate disclosure can be useful to form positive user-agent relationship.

• 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 Korean Society for information Management
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• v.41 no.2
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• pp.295-316
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• 2024

Analyzing research trends is essential for the sustainable development of a discipline and is important for understanding the value of prior research and laying the groundwork for subsequent research. This study aims to draw implications for the future direction of convergence research on the disclosure of information from various disciplines by comparing and analyzing the trends in disclosure of information research in Korea. For this purpose, we analyzed the publication frequency of information disclosure papers listed in the Korea Citation Index (KCI) from 2002 to 2023 and the publication trend by discipline as a time series. In addition, we compared the keyword relationships and specialized research topics of each discipline by applying network analysis and LDA topic modeling techniques to the names and keywords of papers in law, public administration, and library and information science. As a result of the analysis, the law focuses on legal regulations and policy improvement, public administration focuses on changing social needs and administrative operation methods, and LIS focuses on practical approaches to record management and disclosure of information. Based on this, future research directions include combining policy research in law with social change research in public administration and developing realistic policies and operational guidelines from the practical perspective of LIS. Such convergent research will enable the systematic and efficient implementation of disclosure of information systems, contributing to the guarantee of the public's right to know and the enhancement of state transparency.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.261-270
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• 2019

The study examines the relationship between perceived mental benefits, online trust, and personal information disclosure when shopping online in Vietnam. The e-commerce market has been booming in Vietnam since 2015. The number of online transactions and e-commerce sites has increased steadily in recent years. However, the number of online sales in Vietnam is still not high, and consumers are still limited in buying from websites when they have to provide too much information during and after the shopping process. The mix-method is used to ensure the scientific nature of the study. Qualitative research method (phenomenological research) along with the quantitative research method (survey) are applied to meet the research objectives. The data in the study was collected through the group discussion with eight experts and the survey with 917 respondents. Data processing result via SmartPLS software indicate the positive relationships between the factors in the research. The perceived mental benefits have the most potent influence on the online trust of Vietnamese customers; at the same time, both the perceived mental benefits and online trust affect customers personal information disclosure in electronic commerce. Some managerial implications relating increasing the perceived mental benefits, and customers' online trust are proposed for online businesses.