• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1185-1194
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• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.327-333
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• 2021

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.53-62
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• 2020

The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

• 한국컴퓨터정보학회논문지
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• 제3권4호
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• pp.164-173
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• 1998

본 연구는 정보화사회에서 등한시되는 지역봉사에 관한 문제를 다루려 하였다. 지역 봉사활동에 천국이라 할 수 있는 미국을 예로 들어보면 1995년도 통계에서 50％이상이 자원봉사경험을 가지고 있다는 것은 우리에게 시사하는 바가 크다. 그러나 우리나라는 자원봉사의 경험이나 관심이 아주 저조한 형편이라는 것을 밝혀둔다. 이러한 상황의 관하여 문제적 접근과 해결의 방안은 여러 가지가 있겠지만 본 연구에서는 어떤 방법으로 효과를 올릴 수 있을까 생각해보았다. 정보화 사회가 발전하면서 각 학교나 단체들의 봉사활동이 계속적으로 요구되어오고 학교에서는 성적으로까지 접근되므로 폭넓은 접근방법이 요구되고있다. 본 연구는 지역사회의 개발적 입장에서 자원봉사의 관리와 활동을 정보 데이터를 통하여 운영되는 것을 목적으로 했다. 즉, (1) 지방자치단체의 지역 정보망을 통한 자원봉사자 자원 (2)관리 운영자원봉사자들의 봉사활동의 수요자와 공급자를 관리하며 (3)자원봉사의 팀별 운영 방안 (4)본 연구를 위한 기초적인 분야에 관심을 높이게되었다. 정보화 사회에서자원봉사 활동의 관리와 협력적 상호연락 등의 세부적 관리와 데이터를 운영하도록 하여야한다. 역시 자원봉사자들의 계속적인 교육이 필요하며 정보화 사회에서의 자원봉사자들의 관리를 위하여 컴퓨터교육도 병행되어야한다.

• 디지털산업정보학회논문지
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• 제10권1호
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• pp.169-179
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• 2014

Customer loyalty in on-line context could be determined not only by voluntary factors but also by involuntary factors. Even though customer doesn't satisfy with certain technology and service, customer loyalty could be fostered by involuntary factors such as network effect, bonds, and switching cost. The purpose of this study is to investigate the determinants of customer loyalty on SNS in terms of voluntary and in voluntary factors. Based on prior studies on satisfaction and customer loyalty, usability and familiarity were identified as voluntary factors and network effect, bonds, and switching cost were identified as involuntary factors. Through the empirical study of 199 survey of SNS users, voluntary factors are found to be significantly related to the satisfaction and customer loyalty. Among involuntary factors, bonds are not found to be significantly related to customer loyalty.

• 아태비즈니스연구
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• 제15권2호
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• pp.23-40
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• 2024

Purpose - The purpose of this study is to examine the relation between accruals quality and managers' choice on the type of voluntary disclosure. Design/methodology/approach - Samples of this study are 8,248 firm-year observations listed in Korea Stock Exchange. Poisson regression analysis was hired in order to analyze the association between disclosure frequency and accruals quality because the dependent variables are count data. Findings - First, this study finds that managers' use of non-earnings-related type of voluntary disclosure is negatively related to accruals quality while their use of earnings-related disclosure is positively related to accruals quality. Second, discretionary accruals quality as well as innate accruals quality is significantly associated with disclosure frequency. Research implications or Originality - This study extends the line of research by incorporating the content of voluntary disclosure, earnings- and non-earnings-related information. The results of this study suggest that accruals quality may play a role in the choice of disclosure manner when investigating managers' voluntary disclosure.

• 한국IT서비스학회지
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• 제13권2호
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• pp.35-53
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• 2014

Company Social Networks (CSN) has emerged as a commonly used marketing channel. One of the most important advantages in CSN is the user's voluntary behavior as a relational performance. We classified level of voluntary behavior, as 'consumption', 'active participation', and 'creative contribution' to comprehend different relational performance of CSN. Moreover, we proposed research model to compare positive attitude and negative attitude. This study aims to investigate 'the process of user's voluntary behavior in CSN' which is causal relationship between benefits of CSN, user's attitude and voluntary behavior. Empirical results with 175 valid questionnaire data revealed that CSN benefit factors played a significant role in trust and distrust. Based on these effects, trust and distrust have different influences as level of voluntary behavior, just as proposed. For practitioners, it is crucial finding that users are more active behavior based on strong trust.

• 한국문헌정보학회지
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• 제44권1호
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• pp.217-241
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• 2010

본 연구는 공공도서관 장애인서비스 자원봉사 활동의 모형 구축을 위하여 국립중앙도서관에서 연구한 '전국도서관 장애인서비스 현황조사'의 결과와 장애인 서비스를 제공하고 있는 65개 공공도서관(점자도서관 포함)을 대상으로 조사한 설문 조사와 인터넷 조사, 문헌연구를 이용하여 장애유형 및 서비스별 활동 분야, 참여경로, 수행역할, 자격 및 자질, 활동상의 문제점을 검토하였다. 그리고, 공공도서관의 장애인서비스 자원봉사 활동 모형을 봉사의 목적과 서비스 분야, 장애유형의 3요소로 구성하였다. 봉사 활동의 목적은 도서관, 장애인, 그리고 자원봉사자 3자를 위한 것이다. 장애 유형은 자원봉사자를 활용한 도서관 서비스 관점에서 지체장애, 시각장애, 청각장애, 지적장애의 4가지 유형으로 분류하였으며, 서비스 분야는 장서구축 및 대체자료, 이용자 서비스, 웹 전자정보 서비스, 시설 및 접근 서비스, 보조공학기 서비스의 5가지 활동 분야로 나누고 각각의 서비스 분야마다 구체적인 활동 내용을 제안하였다.

• International Journal of Internet, Broadcasting and Communication
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• 제13권2호
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• pp.20-26
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• 2021

Considering the role of a financial analyst that directly affects investors as an information mediator, management's decision to disclose to maximize corporate value will have an important impact on investors as well. On the other hand, whether or not managers vary the level of disclosure depending on the corporate form will have great implications for policy authorities. However, there is no domestic research on the relationship between the corporate form and the quality of voluntary disclosure. Our study shows that the corporate form tends to deepen the negative relationship between the proprietary information cost and the quality of disclosure. Examining whether the relationship between proprietary information cost and management disclosure decision making is valid for domestic companies is expected to provide meaningful implications for investors and regulators. Depending on the corporate form, if an entity makes a discriminatory disclosure, the cost of capital will be affected. A more in-depth follow-up study on this should be done.

• 경영정보학연구
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• 제10권1호
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• pp.1-20
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• 2008

본 연구는 영업조직에서 CRM 시스템에 대한 투자가 판매 프로세스 혁신이라는 성과를 이루기 위해서는 영업사원의 CRM 시스템 사용이 중요하다는 데 착안하여, CRM 시스템 사용에 영향을 미치는 조직 및 시스템 차원의 변수를 조사하였다. 또한 CRM 시스템 사용을 매개 변수로 보고 이들 변수와 판매프로세스 혁신과의 관계를 실증함으로써, 향후 기업들이 CRM 시스템 구축을 통해 판매 프로세스혁신을 이루고자 할 때 그 목표를 더욱 효과적으로 달성할 수 있게 한다는 데 본 연구의 의의가 있다.