• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• Asian Journal for Public Opinion Research
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• v.8 no.3
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• pp.351-376
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• 2020

A low level of transparency and trust in the release of government information during the COVID-19 pandemic could decrease the chance of success in handling the coronavirus outbreak. This worldwide pandemic has damaged not only human health but also created an economic and social crisis. Indonesia is no exception. Unfortunately, an analysis of a mixed-method survey of 500 participants found that public perception of transparency in the government's release of COVID-19 information is still at a low level. This perceived low level of transparency generates minimum trust in the information. Only 8% of participants trust the government's information regarding the virus. Even though the Indonesian government launched an official website, www.covid19.go.id, which is intended as a primary source of valid information about COVID-19 in Indonesia, most survey participants had never used the website. However, contrary to the low levels of perceived transparency and trust, most participants said that the messages from the government are clear and easy to understand. This contradiction resulted from skepticism toward the government. Therefore, this research presents a better understanding of how the level of transparency and trust is also related to the level of skepticism of the government.

• Journal of the Korean Dietetic Association
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• v.25 no.3
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• pp.165-177
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• 2019

This study examined the perception and behavior of fast food restaurant customers toward ordering kiosk nutrition information. Specifically, the influence of nutrition information transparency and information quality on behavioral intention and revisit intention were identified. In addition, the difference in the nutrition information transparency and information quality was analyzed according to the health consciousness of the customers. The study employed a self-administered survey that was distributed both online and offline from November 8~22, 2018. The sample of the study was customers who had experienced ordering from the kiosk in a fast food restaurant in the six months prior to taking the survey. A total of 250 (98.0%) respondents completed the survey, which was used for data analysis. As a result, there was a significant relation between transparency and nutrition information quality (P<0.001). The higher the visibility and inferability of the nutrition information, the better the nutrition information quality. Nutrition information quality has a significant impact on the levels of customer satisfaction and revisit intention (P<0.001). For the differences in the transparency and nutrition information quality by health consciousness of customers, the results indicated that groups with high health consciousness (3.74 or higher) perceived a higher transparency and nutritional information quality than those with a lower health consciousness. These findings can form the basis of a strategy in developing nutrition information of ordering kiosks in restaurants. In addition, it can be applied to academia and industry.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.29 no.6
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• pp.1477-1489
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• 2019

In this study, we analyzed the privacy policies of 50 Android applications that are on the top chart in EU members to present the methods for enhancing transparency based on GDPR (General Data Protection Regulation). Based on the guidelines in relation to transparency stipulated in WP29, this study extracted factors of transparency in order to ensure transparency of privacy data processing and carried out the verification procedures for each factor. The results revealed that the privacy policies provided in Google Play Store and applications need to be matched, the descriptions of the privacy policies need to be written in clear and plain language for readers to understand easily. and that it is necessary to provide information quickly and improve the descriptions of information which the data controller discloses. The research findings of this study could be used as a preliminary data for proactive responses to the EU's GDPR by substantially complying with the transparency of GDPR.

• Journal of Korean Society of Archives and Records Management
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• v.17 no.3
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• pp.97-114
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• 2017

The purpose of this study is to analyze whether, in public organizations, a significant relationship can be found between transparency and information disclosure systems. The study also aims to analyze how the relationship has changed and whether political regimes and organization type matter for such changes. The meaning of information disclosure and the concept of transparency were reviewed through existing literature, the status of which was analyzed using related statistical data. Using a decade of disclosure rate and integrity index data from 2003 to 2013, the correlation between those two variables by political regimes and organization type was analyzed. To improve the information disclosure system and transparency in public organizations, ensuring the documentation of work process, providing the consumer with the information that he/she wants, and institutionalizing systems to evaluate transparency are important. The results of this study will be used as a basic material for understanding the relationship between the information disclosure system and transparency.

• Informatization Policy
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• v.17 no.2
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• pp.68-85
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• 2010

This study extends the privacy calculus model to investigate the role of information transparency in influencing individual decision making on information disclosure. The proposed model integrates perceived usefulness and ease of use as benefit-side factors and information privacy risk as a risk-side factor accompanying information disclosure, and theorizes the effects of information transparency on the factors. The research model was tested using data gathered from 163 respondents through an online survey method. Results suggest that users'perception of information transparency not only increases the perceived benefits from the online site but also mitigates the risk related with information disclosure, resulting in higher intention to provide personal information to the site. Further, we find that online firms may improve users' perception of information transparency by providing explanation on why particular personal information is required and how it will be used.

• Journal of Distribution Science
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• v.22 no.1
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• pp.79-94
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• 2024

Purpose: The popularity of social media has altered how customers interact with businesses, and an increasing number of customers prefer to voice their complaints on social media. Bystanders can observe the customer complaint process on social media, but the impact of transparency on bystanders remains uncertain. Therefore, this study established and verified a model for defining the effect of transparency and service recovery types on bystanders. Research Design and Methodology: In this study, we used the internet survey platform "So Jump" to collect data. And we validated three studies with SPSS 26.0 and Smart PLS 4.0. Result: First, we showed that the transparency process (vs. result) is more likely to increase customer forgiveness and E-loyalty and reduce E-NWOM intention among bystanders. Second, customer forgiveness also plays a complementary mediating role between transparency and E-loyalty, as well as between transparency and E-NWOM intention. Finally, we found a modest interaction effect between transparency (process vs. result) and service recovery types (psychological vs. tangible vs. hybrid) on bystanders' customer forgiveness and E-loyalty. Conclusions: This study provides actionable recommendations for how service managers can effectively employ social media as a means for distributing feedback information to manage service recovery in the future.

• Journal of the Korean Society of Clothing and Textiles
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• v.44 no.3
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• pp.385-399
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• 2020

Corporate social responsibility is a consistently discussed theme in many industries. Most corporations engage in CSR activities and now inform consumers in detail on what they have been doing for society. It has become a critical tool of consumer communication; however, little is known regarding the role of information transparency in the context of the fashion industry. This study discusses information transparency of fashion corporations which means revealing information regarding cost and garment making processes. The research proved that the higher consumers perceive a fashion brand's CSR performance (CSP), the more they think the provided CSR information is substantial; consequently, there is a favorable evaluation of the brand. The result provides insight regarding the relationship between CSP perception, perceived information substantiality, and brand evaluation. There was a significant partial mediation effect of perceived information substantiality. Moreover, the moderated mediation effect of information transparency appeared significant on the impact of CSP perception for brand evaluation via CSR information substantiality. The process model 7 was used as an analytical tool. The results of this study implies the importance of information transparency in the fashion industry context in the digital era.

• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• Journal of the Korea Society of Computer and Information
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• v.26 no.11
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• pp.233-236
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• 2021

Recently, the Justice Party is pushing for legislation of a bill called the Algorithm Transparency Act. The bill is a revision to the Information and Communication Network Act proposed by Rep. Ryu Ho-jung on June 25, 2021, and aims to form a separate committee under the Korea Communications Commission to ask organizations operated for profit to search algorithms and explain the principles of arrangement. Currently, Korea treats algorithms as corporate secrets and does not disclose them, while the European Union (EU) implements the Personal Information Protection Regulations (GDPR) in relation to algorithm regulations. Therefore, this study summarizes the main contents of the Algorithm Transparency Act currently proposed to the National Assembly and reviews the current status of algorithm-related laws and systems in the European Union (EU) and the improvement of algorithm transparency.