• Journal of Digital Convergence
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• v.19 no.10
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• pp.49-61
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• 2021

In a disaster situation such as COVID-19, our society has experienced the spread of the damage due to confirmed patients who have a negative or uncooperative attitude toward the disclosure of personal information. Accordingly, this study aims to find a policy direction that can improve the awareness of the disclosure of personal information about confirmed COVID-19 patients. This study classified the concept of acceptability into personal and social acceptability, and statistically verified their relationship with influential factors. In this study, 594 cases of data collected through an online survey were used. The analysis results show that the greater the trust in the government's personal information management capability, the lower the perception of the risks associated with the disclosure of personal information, and the lower the awareness of the risk, the higher the personal and social acceptability of the personal information disclosure of COVID-19 confirmed patients. In addition, the greater the recognition of the utility of personal information disclosure, the higher the perception of personal and social acceptability of the personal information disclosure. It is expected that the analysis results and discussions of this study will be useful information for policy development to create a more mature social atmosphere to reduce the public's reluctance to disclose information not only in COVID-19 but also in new disaster situations in the future.

• Journal of Korea Port Economic Association
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• v.40 no.2
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• pp.53-64
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• 2024

ESG management has garnered significant recognition as a crucial concern across all global industries. Within the logistics sector, there is a growing awareness of the importance of ESG management. However, active engagement in ESG practices remains predominantly confined to large corporations, leaving small and medium-sized logistics companies lagging in their comprehension and implementation of ESG principles. Previous studies have consistently underscored the necessity of establishing ESG management guidelines. Furthermore, there has been a call to determine the relative weights assigned to various ESG implementation evaluation criteria, taking into account the distinctive attributes of each category of logistics company. This study endeavors to ascertain the weightings of ESG implementation evaluation items for different types of logistics companies by employing the Analytic Hierarchy Process (AHP) methodology. The framework of evaluation is based on the evaluation items outlined in prior research, particularly focusing on ESG management guidelines tailored for small and medium-sized logistics companies. The findings of the analysis reveal distinct prioritizations across different sectors within the logistics industry. For maritime logistics companies, the environment emerges as the foremost concern, followed by society, information disclosure, and governance. Conversely, land transportation companies prioritize society, followed by governance, environment, and information disclosure. In the warehousing sector, environment takes precedence, followed by society, information disclosure, and governance. Comprehensive logistics firms, on the other hand, prioritize the environment, followed by information disclosure, society, and governance. Such guidelines are pertinent for regulatory bodies and industry stakeholders seeking to assess ESG practices within these enterprises. Moreover, this research contributes to the body of knowledge available to domestic small and medium-sized logistics companies, aiding them in effectively navigating and implementing ESG management principles.

• Journal of the Korea Society of Computer and Information
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• v.29 no.3
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• pp.181-189
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• 2024

The purpose of this study is to investigate the role of interaction privacy management behavior (Use of IPCs), which has received relatively little attention. To this end, this study proposes an integrated model that theorizes the relationship between the main variables of the privacy calculation model and interaction privacy management behavior. Empirical analysis of this model shows that the use of IPCs lowers risks, increases benefits, and in turn promotes increased self-disclosure. These results have implications for expanding the theoretical logic of the privacy calculation model because users' self-disclosure includes not only the limited exposure proposed in the model but also unrestricted exposure through the use of IPC.

• Journal of the Society of Disaster Information
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• v.19 no.3
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• pp.554-561
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• 2023

Purpose: To urge the necessity of disclosure by identifying the relationship between the disclosure status of greenhouse gas emissions from domestic business sites and other indirect emissions to total emissions. Method: The 2021 emission data disclosed in the Carbon Disclosure Project (CDP) was collected by industry and emission category for comparative analysis. Result: The more companies that calculated and disclosed emissions by category within Scope 3, the more active they were in responding to or disclosing evaluation factors other than disclosure of emissions, and those companies were able to obtain higher grades in CDP and ESG evaluations. The number of Scope 3 calculations and disclosures was found to be high. In addition, there was a significant difference in the correlation between the number of Scope 3 disclosures by industry and the share of each scope out of the total in some manufacturing industries. Conclusion: As the number of Scope 3 disclosures, corporate ratings, and total emissions are proportional, it was confirmed that the higher the number of Scope 3 disclosures and GHG emissions, the higher the level of Scope 3 management. Based on Scope 3 emissions calculation and disclosure, effective emissions management and reduction activities are required.

• Safety and Health at Work
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• v.15 no.2
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• pp.164-171
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• 2024

Background: Telework adoption in Taiwan has surged because of government guidelines during the COVID-19 pandemic. This study examined the disclosure practices of Taiwanese-listed companies, assessing their adherence to government telework guidelines and their correlation with corporate governance, focusing on occupational health measures. Methods: We conducted a guideline-adherent cohort analysis of the 2020 and 2021 sustainability reports of 295 Taiwanese-listed companies. We assessed their disclosure of corporate measures for teleworking in alignment with two government guidelines, specifically occupational health measures. Using the McNemar test and general estimating equation analysis, we compared the 2020 and 2021 responses and examined their associations with corporate governance rankings. Results: Telework adoption increased significantly from 2020 to 2021, with 68% of companies reporting new work modes. The mentioning of government guidelines also increased to 67% by 2021. Companies with higher governance rankings were more likely to adopt online occupational health measures, including occupational health services (RR = 2.03; 95% CI = 1.41-2.94; p < 0.001) and mental health promotion activities (RR = 2.01; 95% CI = 1.06-3.82; p = 0.032), than those with low rankings. Although on-site and online occupational health services increased, home workspace assessments did not. Conclusion: Our findings highlight significant upward trends in the disclosure of telework measures following the issuance of government guidelines. Corporate governance is significantly associated with the implementation of occupational health measures. Amid the evolution of teleworking, both government guidelines and corporate governance have become essential for shaping work arrangements and ensuring workforce well-being.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.21-36
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• 2020

Purpose - This study analyzes the effect of sellers' dishonesty on various market outcomes such as seller profit, buyer profit, and market welfare, through precisely measuring the level of sellers' information disclosure and its economic impacts. As an explicit observation of sellers' dishonesty is not easy in most other settings, this study is expected to suggest unique and meaningful implications on the effect of sellers' incomplete information disclosure to researchers, managers, and policy makers. Design/methodology/approach - In order to precisely measure the level of sellers' dishonesty under information asymmetry, this study analyzes the data from an incentive-based economic experiment using z-Tree software. This experimental method enables us to focus on the strategic interactions among participants, observe the integrity of seller's information disclosure, and reproduce real market situations. Findings - The analysis of sellers' dishonesty has provided the following important and counterintuitive findings about the reality of buyer-seller interactions under information asymmetry. First, sellers' lies do not affect seller profit even when they are very intensive. Second, sellers' dishonesty negatively affects buyer profit and the entire market welfare. Third, a seller's quality claim has a positive effect on the seller profit only when a seller is being honest. Research implications or Originality - This study analyzes sellers' dishonesty using incentive-based economic experiment using z-Tree software which provides a straightforward examination on dishonest behavior of sellers, that is not readily available with other types of observational or experimental data.

• Knowledge Management Research
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• v.19 no.2
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• pp.21-45
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• 2018

With the widespread use of smartphones and the development of information technology, an online service called SNS(social network service) has emerged, and as an increasing number of people began to use SNS, extensive research has been conducted on SNS. SNS is an important factor for adolescents who are developing social skills that help them to adapt to the society, and for adults who are stepping into the society. The present study investigates the effects of information search, self-disclosure, interaction, and playfulness, all of which are motivational factors for SNS use, on flow in SNS, and empirically analyzes the degree of these variables influence according to flow in SNS and individual's personal nature(extrovert, introvert). The analysis results showed that information search, self-disclosure, interaction, and playfulness were positively correlated with flow in SNS, and flow in SNS was positively correlated with social skills. The degree of influence varied depending on the individual's personal nature(extrovert, introvert). These findings may provide important insights for researchers studying SNS, SNS managers, and company officials using SNS.

• Management & Information Systems Review
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• v.28 no.4
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• pp.155-174
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• 2009

The purpose of this paper is to analyze the stock market performances CAR of reorganized firms and study the disclosure effect of completion of reorganization to examine whether there exists significant economic merit for the institutionalized continuation of unprofitable firms. The main results of this paper can be summarized as follows. First, the average stock market performances for +12 months after the completion of reorganization compared to those for -6 months before the proposal of reorganization show consistently negative returns. Second, to see whether there exist significant differences between the stock market performances of reorganized firms and those of normal firms with similar characteristics, CAR's measured from -6 months before the proposal of reorganization to +12 months after the completion of reorganization are statistically tested, which results in significantly negative values starting +5 months after the completion of reorganization. Finally, to see the disclosure effect of the news of completion of reorganization, daily CAR's are measured and tested, which shows positive values only for -20 days and -19 days before the disclosure, and shows negative values for the whole periods up to +20 days after the disclosure. The results of the paper imply consistently that the reorganized firms have no better performances compared to the similar normal firms, and the performances do not improve even after the completion of reorganization, which casts serious doubts upon the current forms of the institutionalized continuation of unprofitable firms.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.2
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• pp.125-139
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• 2024

The corporate logo symbolizes the company's value, goals and vision as a visual symbol representing the company. It serves as a communication tool for companies by conveying different messages depending on design and color. As demands for ESG management have recently increased, companies have begun to implicitly demonstrate values such as environmental protection and corporate transparency through logos. Companies use logos as a strategy to visually emphasize the value they pursue and project the desired image as a signal. In this process, stakeholders who see the logo experience cognitive bias. Therefore, this study seeks to find out that ESG value can be indirectly communicated by the design of corporate logos, which can also affect a company's ESG evaluation. In addition, this study will examine the moderate effect that logos expect to encounter a greater bias effect as the companies actively include ESG-related issues in corporate disclosure data. This study conducted an analysis of 617 KOSPI-listed companies using ESG evaluation data from 2020 to 2022. The analysis confirmed the significant relation of the type of logo and ESG disclosure on ESG evaluation but found partially moderate effect of ESG disclosure.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.73-91
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• 2023

Purpose - The purpose of this study is to re-examine the disclosure effect of stock splits and long-term performance after stock splits using stock split data over the past 10 years, and infer the motivation (signal or opportunism) of stock splits. In addition, we focus on exploring the determinants of the short- and long-term market response to stock splits. Design/methodology/approach - We measure the short-term market response to a stock split and the long-term stock performance after the stock split announcement using the event study method. We analyze whether there is a difference in the long-term and short-term market response to a stock split according to various company characteristics through univariate analysis and regression analysis. Findings - In the case of the entire sample, a statistically significant positive excess return is observed on the stock split announcement date, and the excess return during the 24-month holding period after the stock split do not show a difference from zero. In particular, the difference between short-term and long-term returns on stock splits is larger in companies with a large stock split ratio, small companies, large growth potential, and companies with a combination of financial events after a stock split. Research implications or Originality - The results of this study suggest that at least the signal hypothesis for a stock split does not hold in the Korean stock market. On the other hand, it suggests that there is a possibility that a stock split can be abused by the manager's opportunistic motive, and that this opportunism can be discriminated depending on the size of the stock split, corporate characteristics, and financing plan.