• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.443-453
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• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• 통상정보연구
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• 제12권4호
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• pp.303-325
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• 2010

This study concerns the identification of INPR process (i.e., antecedents, timeliness in new product development (NPD) and international new product rollout (INPR) and consequences) for international new product performance. It was empirically tested by a Korean sample to verify the validity of the research framework. The results show that cross-functional integration exhibited a statistically significant and positive effect on NPD timeliness. For the rapid development of new products, evidence is mounting in favor of cross-functional integration that facilitates both the quick dissemination and utilization of information. A higher level of marketing synergy was positively associated with a higher level of NPD timeliness. These findings suggest that marketing synergy plays a key role in enhancing NPD timeliness in South Korean manufacturing companies. The results also indicate that HQ-subsidiary cooperation was positively related to INPR timeliness. More comprehensive and varied information flows between HQ and subsidiary are likely to achieve product competitive advantage and then the latter may lead to international new product launch timeliness. However, technology synergy has no significant influence on NPD timeliness, implying that Korean manufacturers' managers do not recognize technology to be a major driving force, unlike Western manufacturers' managers. The findings also indicate that the positive effects of timeliness in INPR on international new product performance. It is important note that successful achievements of international new product success are likely to rely on INPR timeliness. Importantly, the results found that products developed within planned time frames are more likely to be rolled out into multi-markets on-time, resulting in higher levels of performance than when NPD completion is delayed.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.809-818
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• 2020

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.235-242
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• 2021

The paper aims to examine the relationship between the Board of Directors' characteristics and the timeliness of financial statements of listed firms in Vietnam. Accordingly, research data was collected from the FiinPro Platform database system, which included financial statements of 548 organizations listed on the Hochiminh Stock Exchange and the Hanoi Stock Exchange from 2013 to 2018. The paper employs the OLS regression method with a strong standard error method and FGLS to handle the problem of variable variance and autocorrelation. The research results show that the following three factors have significant impacts on the timeliness of financial statements: the duality of Chairman, the age of Chairman, and the change of members of the Board of Directors. The findings suggest that the duality of the Chairman of the Board of Directors will lead to a decrease in control effectiveness, adversely affecting the timeliness of the financial statements. In addition, the change of members in the Board of Directors will lead to a positive change in the timely provision of information. The age of the Chairman of the Board of Directors also positively impacts the timeliness of financial statements.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제12권4호
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• pp.1527-1552
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• 2018

The rapidly-evolving demand of applications using wireless sensor networks in several areas such as building and industrial automation or smart cities, among other, makes it necessary to determine and provide QoS support mechanisms which can satisfy the requirements of applications. In this paper we propose a mechanism that establishes different QoS levels, based on Publish/Subscribe model for wireless networks to meet application requirements, to provide reliable delivery of packet and timeliness. The first level delivers packets in a best effort way. The second one intends to provide reliable packet delivery with a novel approach for Retransmission Timeout (RTO) calculation, which adjusts the RTO depending on the subscriber Packet Delivery Ratio (PDR). The third one provides the same reliable packet delivery as the second one, but in addition, it provides data aggregation trying to be efficient in terms of energy consumption and the use of network bandwidth. The last one provides timeliness in the packet delivery. We evaluate each QoS Level with several performance metrics such as PDR, Message Delivery Ratio, Duplicated and Retransmitted Packet Ratio and Packet Timeliness Ratio to demonstrate that our proposal provides significant improvements based on the increase of the PDR obtained.

• 인터넷정보학회논문지
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• 제6권3호
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• pp.97-106
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• 2005

일반적으로 네트워크의 QoS는 시간, 대역폭, 안정성에 의해 결정된다. 나날이 발전하는 정보통신 기술의 발달에 비추어볼 때, 대역폭 및 안정성 측면은 사용자의 요구에 쉽게 부응할 수 있을 것으로 생각되고 있다. 그러나 아직까지 시간 측면에서는 사용자들의 요구를 충분히 만족시켜주지 못하고 있다. 본 논문에서는 이러한 시간 요인 중에서 가장 큰 부분을 차지하는 처리 시간을 최소화 하여 QoS를 보장할 수 있는 연동 구조 기반의 패킷 포워딩 기법 (POSIA: Packet forwarding Scheme based on Interworking Architecture)을 제안한다. 제안한 기법은 경로 및 자원 예약 메커니즘을 기반으로 경로 상에 있는 라우터가 서로 동기화를 통해 패킷을 포워딩 하도록 한다. 제안한 POSIA 기법의 평가를 위하여 OPNET을 이용한 컴퓨터 시뮬레이션을 수행하였으며 기존의 MPLS 패킷 전송 기법보다 우수한 성능을 나타냄을 검증하였다.

• 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.

• 한국IT서비스학회지
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• 제21권2호
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• pp.1-26
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• 2022

This study classified five types of online food subscription economy: replenishment, curation, surprise, membership, and visitation. An online survey was conducted with 314 customers who experienced 5 types of online subscription economy. This study selected the characteristics of the food subscription economy as convenience, perceived personalization, economic utility, and timeliness through previous studies. The effect of the four characteristics on perceived value (utilitarian and emotional) and the relationship between customer engagement and perceived value, which are dependent variables that have never been used in the food subscription economy, were verified through the S-O-R model. In this relationship, we demonstrated how consumers' personal tendencies, such as need for cognitive closure and self-efficacy, mediate between timeliness and perceived value related to online food delivery. The study results are as follows. Perceived personalization, convenience, and timeliness had a positive effect on the utilitarian value in the order. It also had a positive effect on emotional values in the order of perceived personalization and timeliness. On the other hand, economic utility had no significant effect on practical branches. Customer engagement had a positive effect in the order of emotional value and utilitarian value. The lower the need for cognitive closure the more positive the utilitarian value. The lower the self-efficacy, the more positive the emotional value was perceived. Through the above study, companies that want to operate or start an online food subscription economy need a strategic approach rather than unreasonable price discounts in pricing policy. In addition, it is necessary to focus on marketing activities that provide emotional value by focusing on perceived personalization, which is the satisfaction factor of online food subscription.

• 한국산학기술학회논문지
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• 제7권5호
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• pp.948-953
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• 2006

본 논문은 일반적으로 사업의 성공적인 요인을 측정함에 있어, 각 요인이 사업 기간 내에 주요하게 인식되는 시점을 예측하기 위한 통계적 방법론을 연구하였다. 일반적으로 사업 성공을 위한 요인의 중요성은 사업을 수행하는 환경의 변화에 따라 변화된다. 환경의 변화는 시간의 흐름에 따라 변화되기 때문에 시간에 따라 요인의 중요성도 각각 상이할 수밖에 없다. 따라서 본 연구에서는 Rogers의 혁신확산(Diffusion of Innovations) 이론을 기반으로 기술적 기반의 산업 구조에서 추진되는 사업의 성공 요인의 연구에 있어 각 요인의 중점적으로 인식되는 시점을 정확히 예측할 수 있는 방법론을 제시하고자 한다.

• 한국산업정보학회논문지
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• 제10권3호
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• pp.7-14
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• 2005

XML에 대한 중요성이 높아짐에 따라, XML 보안에 관한 연구들이 활발히 이루어지고 있다. Apvrille와 Girier는 XML 서명에서 적시성을 제공하기 위해 time stamping protocol(TSP)이 제공된 XML 서명기법을 제안하였다. 그러나 이들의 기법에서 적시성의 신뢰성은 오직 TSA(Trusted Third Party)에 의존한다. 이러한 문제를 해결하기 위하여 분산모델과 연결모델을 통한 해결책을 제시하고 있지만 시스템의 부하가 커진다. 본 논문에서는 이러한 문제점을 해결할 수 있는 새로운 XML 서명기법을 제안한다. 제안한 서명기법은 사용자의 타임스탬프가 제공된 XML 서명기법으로서 적시성을 제공할 수 있고 TSA의 신뢰성 문제를 해결 할 수 있다.