• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• 산경연구논집
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• 제6권2호
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• 한국문헌정보학회지
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• 제44권1호
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• pp.137-155
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• 2010

본 연구는 초 중등학교의 학교도서관 관련 학교정보공시 실태를 분석하고 문제점을 파악하여 개선방안을 제안하기 위해 수행되었다. 이를 위해 미국의 학교성과보고서에서 도서관/미디어센터에 대한 정보공개 사례를 살펴보았고 우리나라의 학교정보공시제도 의미와 내용을 정리하였다. 그리고 학교도서관 관련 13개 공시범위를 대상으로 정보공시 실태와 문제점을 파악하고 비교를 통해 개선점을 분석하였다. 연구 결과, 교육주체들에게 학교정보공시를 통해 학교도서관 현황과 가치를 종합적으로 이해하기 쉽게 알리는 데는 공시양식 및 지침서와 학교알리미 서비스 수준이 미흡한 것으로 분석되었다. 이를 토대로, 학교도서관의 공시내용 추가, 공시정보의 가독성 및 활용성, 이용자 편리성, 공시업무 효율성 등에 초점을 두고 몇 가지의 개선방안을 제안하였다.

• 한국기록관리학회지
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• 제22권3호
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• pp.37-53
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• 2022

본 연구는 현행 「국회정보공개규정」의 비공개 대상 정보 세부 기준에 대한 비판적 분석을 통해, 문제점과 대안을 논하고, 나아가 국회 정보공개제도 전반의 개선방안을 모색하는 데 목적을 두고 있다. 이를 위한 이론연구로서, 관련 선행연구를 분석하고, 「국회정보공개규칙」과 「국회정보공개규정」의 연혁을 정리하며, 비공개 대상 정보 세부 기준의 법제도적 개념을 논하였다. 이어, 국회 비공개 대상 정보 세부 기준을 구성, 운영, 내용의 세 가지 측면에서 분석하였다. 이 분석을 위해 국회 정보공개 관련 전문가 5명과 대면 및 서면 인터뷰를 진행하여 의견을 수렴하였다. 결론에 갈음하여, 개선방안으로 첫째, 비공개 대상 정보 세부 기준의 구성과 예시 내용을 포함한 「국회정보공개규정」의 전면적 개정을 요구하고, 둘째, '「정보공개법」 제9조 제1항 제5호의 개정 사항 반영', '안보, 국방, 통일, 외교 관련 국회의원 활동 정보의 포괄적 비공개 금지', '경비 집행 내역 비공개 정보의 유형세분화', '회의 정보 비공개 세부 기준의 수립' 등 세부 기준 개정의 필수 사항을 제시하였으며, 셋째, 세부 기준 개정을 위한 한시적 특별 전담 조직의 구성을 제안하였다.

• 아태비즈니스연구
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• 제14권3호
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• pp.271-281
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• 2023

Purpose - The purpose of this study is to investigate influential attributes of intention to purchase in the context of cafe business. Design/methodology/approach - The explained variable is intention to purchase. This study used organic, healthiness, and nutrition disclosure as the main attributes to account for intention to purchase. Research target of this work is consumers experienced with Starbucks. The number of observation is 455. Multiple regression analysis is adopted for testing hypotheses. Findings - The results presented that organic positively affect healthiness. Also, nutrition disclosure positively moderates the relationship between healthiness and organic. Moreover, intention to purchase is positively influenced by healthiness. Research implications or Originality - Given the results, this informs cafe managers. Also, this research sheds light to the literature by unveiling the moderating effect of nutrition disclosure in the cafe consumer research domain.

• 한국의료질향상학회지
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• 제17권1호
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• pp.69-78
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• 2011

Objectives : The purpose of this study was to determine whether the published AMI report card could reduce in-patient mortality, 7-day after discharge mortality, and length of stay (LOS). Methods : Interrupted time-series intervention analysis was used to evaluate the impact of the report card for AMI care quality in November 2005 in terms of risk-adjusted in-patient mortality, risk-adjusted 7-day after discharge mortality, and DRGs case-mix LOS using the claim data of Health Insurance Review and Assessment Service. Results : Public disclosure of AMI care quality decreased risk-adjusted in-patient mortality and DRGs case-mix LOS by 0.00050% per month and 0.042 days per month respectively, however there was no effect on risk-adjusted 7-day after discharge mortality. Patterns of effect of public disclosure on AMI outcomes were a fluctuating pattern on risk-adjusted mortalities and a pulse impact for 1 month on DRGs case-mix LOS. Conclusions : We found the public disclosure of AMI care quality had decreasing effects on risk-adjusted in-patient mortality and DRGs case-mix LOS, but the size of the effect was marginal.

• 한국기록관리학회지
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• 제14권3호
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• pp.83-103
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• 2014

본 연구는 중앙기관과 지방기관 간의 정보공개심의회 운영과 심의회 결과의 차이가 있는지 보고자 하였다. 그 결과 첫째, 지방기관은 중앙기관에 비해 대면회의의 개최 빈도가 높고 외부위원이 더 많이 구성된 심의회의 개최가 많아 더 바람직한 형태의 심의회를 운영하였으나, 심의회 결과는 상대적으로 차이가 덜 하였다. 둘째, 중앙기관과 지방기관 간의 심의회 결과에 영향을 미치는 요인에 차이가 있었다. 중앙기관의 심의회는 회의형태에, 지방기관의 심의회는 위원구성에 따라 심의회 결과에 차이가 나타났다. 섯째, 중앙기관의 심의회는 정치적 환경으로서 참여정부에서 이명박 정부로의 교체에 따른 회의형태와 심의회 결과에 큰 차이가 있었으나 지방기관은 특별한 영향을 받지 않았다. 따라서 중앙기관과 지방기관의 심의회 운영과 결과는 차이가 있으며 각기 다른 방식으로 접근이 필요할 것이다.

• 한국비블리아학회지
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• 제12권1호
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• pp.65-86
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• 2001

본 논문의 목적은 전자정부법 시행에 대비하여 전자형태 공공기록물의 공개 및 서비스 활성화 방안을 모색하기 위한 것이다. 이를 위해 우선, 기록물관리법 정보공개법, 전자정부법안 등 관련법제에 나타난 정책현황과 문제점을 분석하였는데, 특히 공개대상 전자기록물의 범위, 공개시점과 현행기록물의 공개, 편집 및 부분공개, 인터넷을 통한 정보제공, 물리적 열람공간으로서 자료관의 역할, 전자문서관리 시스템의 정비 등을 중심으로 하였다. 이를 바탕으로 공개 활성화를 위한 전자기록물 관리 및 정책 방향을 제시하였다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.123-133
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• 2021

This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.601-611
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• 2020

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.