• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.9-17
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• 2020

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

• The Journal of Asian Finance, Economics and Business
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• 제5권1호
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• pp.29-41
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• 2018

These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.

• 보건행정학회지
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• 제24권2호
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• pp.164-171
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• 2014

Background: Safety of drugs has become a major issue in public healthcare. Spontaneous reporting of adverse drug reaction (ADR) is the cornerstone in management of drug safety. We aimed to investigate the awareness and knowledge of spontaneous ADR reporting in general public of Korea. Methods: A total of 1,500 study subjects aged 19-69 years were interviewed with a questionnaire for their awareness and knowledge related to spontaneous ADR reporting. Computer assisted telephone interview was performed from 27th February 2013 to 4th March 2013. Target population was selected with quota sampling, using age, sex, and residence area. Healthcare professionals such as physicians, pharmacists, and nurses were excluded. The survey questions included awareness of spontaneous ADR reporting, opinions on ways to activate ADR reporting, and sociodemographic characteristics. Results: Overall awareness of spontaneous ADR reporting system was 8.3% (${\pm}2.53%$) among general population of Korea. Major source from which people got the information regarding ADR reporting was television/radio (69.9%), followed by internet (19.3%), and poster/brochure (6.1%). Awareness level differed between age groups (p<0.0001) and education levels (p<0.0001). Upon learning about the ADR reporting system, 88.5% of study subjects agreed on the necessity of ADR reporting system, while 46.6% thought promotion through internet and mass media as an effective way to activate ADR reporting. Conclusion: The overall awareness of spontaneous ADR reporting should be enhanced in order to establish a firm national system for drug safety. Adequate promotions should be performed targeting lower awareness groups, as well as various publicity activities via effective channels for the general population.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.231-239
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• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• 한국의학물리학회지:의학물리
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• 제27권3호
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• pp.139-145
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• 2016

With the development in field of industry and medicine, new machines and techniques are being launched. Moreover, the complexity of the techniques is associated to an increasing risk of incident. Especially, a small error in radiotherapy can lead to a serious patient-related incident, risk management is necessary in radiotherapy in order to reduce the risk of incident. However, in field of radiotherapy, there are no legally binding clauses for risk management and there is an absence of risk management systems at an institutional level. Therefore, we analyzed institutional status of risk management, reporting & classification systems, and risk assessment & analysis in 31 countries. For risk management and reporting systems, 65% of countries investigated had legislation or regulations; however, only 35% of countries used classification systems. It was found that 43% more countries had legislation for risk management in healthcare than those for radiotherapy; 19% more countries had reporting systems for healthcare than those for radiotherapy. For classification systems, 60% more countries had legislation, recommendation, and guidelines in the field of radiotherapy than those for healthcare. Recently, international institutes have published several reports for risk management and patient safety in radiotherapy, owing to which, countries adopting risk management for radiotherapy will gradually increase. Before adopting risk management in Korea, we should precisely understand the procedures and functions of risk management, in order to increase efficiency of risk management because classification & reporting system and risk assessment & analysis are connected organically, and institutional management is needed for high quality of risk management in Korea.

• 디지털융복합연구
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• 제14권12호
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• pp.267-281
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• 2016

본 연구는 과학기술 위험이슈로서 GMO에 대한 보도경향을 확인하기 위해 조선일보, 한겨레를 대상으로 1994~2015년까지 GMO 관련 기사를 내용 분석하였다. 분석 결과, 'GMO 기술 도입기(1994-2000)', 'GMO 기술 발전기(2001-2010)', 'GMO 사회 수용기(2011-2015)'의 세 시기별로 '위험', '불안/염려'라는 주제가 지속적으로 중요주제로 취급되고 있었고, 심층성이나 취재기자 전문성에서는 모든 시기에서 부족함이 드러났다. 이념적 지향점이 다른 언론 간 비교에서는 조선일보가 한겨레에 비해 보도주제, 논조 등에서 GMO에 대한 신(親)기술적 성향이 강한 것으로 확인되었다. 또한, 보도논조에 따른 '위험-편익'주제와의 관계를 확인한 결과, 부정적 논조의 보도들은 GMO의 위험-편익에 있어서 '위험'을 긍정적 논조의 보도들은 GMO의 위험-편익에 있어서 '편익'을 중요하게 다루고 있었다. 본 연구를 통해 과학기술 위험논쟁의 대중인식에 있어 바로미터가 되는 국내 과학저널리즘의 주제편향성, 비전문성 등의 문제점 개선을 제언할 수 있겠다.

• 디지털융복합연구
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• 제18권6호
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• pp.237-244
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• 2020

본 연구의 목적은 한국거래소에 상장되어 있는 KOSPI기업과 KOSDAQ기업을 대상으로 최대주주의 변경과 관련된 정보가 적자보고에 미치는 영향을 실증분석하는 것이다. 구체적으로, 최대주주 변경 유형 중에서 최대주주의 잦은 변경이 나타난 기업의 적자보고를 살펴보기 위하여 기업의 적자보고에 미치는 영향을 통제하고 로짓 회귀분석의 방법을 적용하여 실증분석한다. 분석결과, 회계기간 내 2회 이상 최대주주가 변경된 기업은 적자보고의 기업위험이 다른 기업 보다 더 높은 것으로 나타났다. 이는 한국거래소의 투자위험 공시사항인 최대주주의 잦은 변동이 적자보고와 같은 투자위험 상황으로 나타날 수 있음을 나타낸다. 본 연구는 상장기업을 대상으로 최대주주 변경과 관련한 변동이 시장위험에 영향을 미친다는 증거를 제시하여 한국거래소 전자공시(KIND) 투자유의사항의 정보적 역할을 확인하였다는 점에서 선행연구에 추가적인 공헌점을 가진다.

• 한국식품위생안전성학회지
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• 제27권3호
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• pp.203-208
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• 2012

식품안전사건의 보도에 사용되는 용어의 차이가 risk communication에 미치는 영향을 분석하기 위해 18가지 주요 식품안전사건에 대한 자료를 수집하고, 전문가 설문조사를 통해 각 사건의 보도에 사용된 용어의 차이를 비교 분석하였다. 주요 식품안전사건의 자료를 수집하여 분석한 결과, 정부, 지자체, 언론 및 소비자 단체가 사건의 보도에 사용한 용어의 불일치는 사건을 확대시키고, 사회경제적 손실에 큰 영향을 주는 것으로 판단되었다. 전문가 설문조사 결과, 보도 및 대응용어의 파급효과차이 정도와 소비자가 느끼는 두 용어의 차이 정도에서 과자 아토피 유발 사건, 포르말린 통조림 사건, 고름우유 사건, 불량만두 사건 등 높은 순위를 차지한 사건들이 유사하게 나타났으며, 이 둘의 상관관계를 분석한 결과 상관계수가 0.865로 높은 정의 상관관계를 보였다. 따라서 보도에 사용되는 용어에 따라 사건의 파급효과가 크게 영향을 받는 것으로 판단되고, 사건보도 시 용어의 표준화가 필요한 것으로 판단되었다. 본 조사 결과는 정부, 기업, 소비자간 성공적인 risk communication 방안 마련을 위한 기초자료로 사용될 수 있을 것이다.

• Korean Journal of Acupuncture
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• 제37권3호
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• pp.131-144
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• 2020

Objectives : The aim of this study is to analyze the details of acupuncture treatment methods and the reporting quality of acupuncture on Carpal Tunnel Syndrome (CTS). Methods : Search was conducted in Pubmed, EMBASE, and Cochrane Library for acupuncture studies on CTS. The reporting quality of acupuncture treatment was assessed using the following guidelines: Standards for Reporting Interventions in Clinical Trials of Acupuncture (STRICTA) for analyzing the method of acupuncture treatment, Consolidated Standards of Reporting Trials (CONSORT) for analyzing study design and study process, and Risk of Bias (ROB) for analyzing bias. The number of reported items was calculated and evaluated as a proportion. The reported proportion of each study was classified into three grades: Grade A (% score ≥75), Grade B (50≤ % score <75), and Grade C (% score <50). Results : A total of 9 Randomized Controlled Trials (RCTs) were included in this study. All trials reported 12 items (66.67%) on average in STRICTA guidelines. Five studies were conducted with manual acupuncture and 3 studies were conducted with electroacupuncture. PC7 (Daereung) was most frequently used to treat CTS. In STRICTA guideline evaluation, 3 studies were classified as Grade A, 5 studies were classified as Grade B, and 1 study was classified as Grade C. In the CONSORT statement assessment, all trials reported an average of 20.56 items. Of the 9 RCTs, 6 studies were classified as Grade B and 3 studies were classified as Grade C. In ROB assessment, most studies showed a low (63.49%) or unclear (26.98%) risk of bias. The selective reporting bias and the incomplete outcome data bias were found to have the lowest risk of bias, and the allocation concealment of selection bias was found to have the most unclear risk of bias. Conclusions : Recent acupuncture studies on CTS showed moderate reporting quality. However, more detailed reports on acupuncture are still needed to establish more solid evidence of acupuncture treatment.

• 간호행정학회지
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• 제12권3호
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• pp.454-463
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• 2006

Purpose: This study was designed to identify the factors affecting the nurses' experience of non-reporting adverse incidents in hospital. Methods: This study is a cross-sectional, descriptive survey design and nonrandom, convenience sampling. Study subjects were 392 clinical nurses, who have agreed to be the subject of this research. The measuring instrument of attitudes toward incident reporting was developed by the authors. The questionnaire which consisted of 17 items about worry about appraisal, the belief in improvement, the intention of reporting, and knowledge was measured by 5-point Likert-type scale. The estimate of internal consistency was alpha =.84. Analysis of data was done with use of mean, t-test, ANOVA, logistic regression with SPSS program. Results: Clinical nurses had experience of reporting incident (51.3%), non-reporting incident (76.5%). Statistically, significant differences were found between experiences group and non experience group in intention on reporting, belief on improvement, and worry about appraisal. Logistic regression analysis showed that the significant predictors were caused by report no-fault cases, belief on improvement, worry about appraisal. Conclusion: The result also indicated that, to improve the incident reporting and risk management, it might be necessary to give a belief that it results on improvement and remove concern about punishment through construction of no-blame system.