• International journal of advanced smart convergence
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• 제7권2호
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• pp.86-94
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• 2018

This study focuses on presenting the IT program module provided by real - time forecasting and database of the voluntary disclosure quality measure in order to solve the problem of capital cost due to information asymmetry of external investors and corporate executives. This study suggests a model of the algorithm that the quality of real - time voluntary disclosure can be provided to all investors immediately by IT program in order to deliver the meaningful value in the domestic capital market. This is a method of generating and analyzing real-time or non-real-time prediction models by transferring the predicted estimates delivered to the Big Data Log Analysis System through the statistical DB to the statistical forecasting engine.

• International Journal of Internet, Broadcasting and Communication
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• 제11권3호
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• pp.41-48
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• 2019

The Management Discussion and Analysis(MD&A) provides investors with an opportunity to gain insight into the company from a manager's perspective and enables short-term and long-term analysis of the business. And MD&A is an important channel through which companies and investors can communicate, providing a useful source of information for analyzing financialstatements. MD&A is measured by the quality of disclosure and there are many previous studies on the usefulness of disclosure information. Therefore, it is very important for the financial analyst who is the representative information user group in the capital market that MD&A Disclosure Quality is measured in real-time in combination with IT information technology and provided timely to financial analyst. In this study, we propose a method that real-time data is converted to digitalized data by combining MD&A disclosure with IT information technology and provided to financial analyst's information environment in real-time. The real-time information provided by MD&A can help the financial analysts' activities and reduce information asymmetry.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.21-28
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• 2021

The purpose of this study is twofold. First, this paper argues that a theoretical lens that can connect three crucial concepts is often missing when it comes to assessing the success or failure of corporate reputation in terms of corporate environmental responsibility. These three concepts include the legitimacy of environmental disclosure information, stakeholder interest in corporate environmental responsibility, and the relationship between corporate environmental practices and disclosure. The second purpose is to investigate the roles of transparency and systemic thinking in corporate environmental responsibility and disclosure that could help to connect the information from environmental disclosure to internal information in firms, thereby minimizing conflicting accountabilities and increasing stakeholder engagement in environmental disclosure. Rather than conducting an empirical study, the author has followed a theoretical examination of legitimacy, stakeholder, and stewardship theories. This study, thus, suggests the retention of many theories (e.g. legitimacy, stakeholder, and stewardship) to study and explain the relationship of corporate environmental practices, environmental disclosure, and corporate reputation.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.119-128
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• 2020

The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

• 한국산업융합학회 논문집
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• 제26권6_3호
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• pp.1243-1249
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• 2023

The Public Data Act mandates that every public institution must make efforts to facilitate convenient access to public data for all and take necessary measures to universally expand the right to use such data. Furthermore, it specifies that the head of a public institution must provide the data held and managed by that institution to the citizens. The Construction Project Information Disclosure Service aims to increase the utilization of data within the Construction CALS System, creating new added value by disclosing information and fostering communication. This service seeks to enhance public interest and transparency, support the creation of new businesses based on construction project data, and stimulate related industries. Since 2019, a total of 26 types of information have been disclosed through this service. As the volume of disclosed information continues to increase, there has been a consistent demand for reducing burden on data providers and enhancing user functionality. This study analyzes the current status of the Construction CALS Information Disclosure System to identify its existing challenges. Subsequently, it establishes a systematic approach to the data opening process and proposes enhancements to information disclosure and search functionalities for addressing these challenges.

• 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.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제7권3호
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• pp.558-575
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• 2013

The purpose of a data leakage prevention system is to protect corporate information assets. The system monitors the packet exchanges between internal systems and the Internet, filters packets according to the data security policy defined by each company, or discretionarily deletes important data included in packets in order to prevent leakage of corporate information. However, the problem arises that the system may monitor employees' personal information, thus allowing their privacy to be violated. Therefore, it is necessary to find not only a solution for detecting leakage of significant information, but also a way to minimize the leakage of internal users' personal information. In this paper, we propose two models for representing the level of personal information disclosure during data leakage detection. One model measures only the disclosure frequencies of keywords that are defined as personal data. These frequencies are used to indicate the privacy violation level. The other model represents the context of privacy violation using a private data matrix. Each row of the matrix represents the disclosure counts for personal data keywords in a given time period, and each column represents the disclosure count of a certain keyword during the entire observation interval. Using the suggested matrix model, we can represent an abstracted context of the privacy violation situation. Experiments on the privacy violation situation to demonstrate the usability of the suggested models are also presented.

• 한국기록관리학회지
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• 제17권3호
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• pp.97-114
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• 2017

본 연구는 공공기관의 업무수행에 수반되어야 하는 투명성이 정보공개제도와 얼마나 연관이 있는지, 그리고 시기별 기관 유형별로 어떻게 변화했는지 분석해 보았다. 문헌연구를 통하여 정보공개제도의 의의와 투명성의 정의를 살펴본 후, 이와 관련된 통계자료를 분석하고, 2003년~2013년까지 통계 데이터를 토대로 정보공개와 투명성에 대한 연관성 분석을 하였다. 정보공개제도와 공공기관의 투명성을 제고하기 위해서는 공공기관의 업무과정을 제대로 기록화하고, 수요자가 원하는 정보를 제공하고, 이에 대한 평가를 측정하는 투명성 진단 평가시스템을 제도화하는 방안이 반드시 필요하다. 본 연구의 결과는 정보공개제도와 투명성의 관계에 대해 이해하고, 정보공개제도와 공공기관의 투명성을 높이기 위한 기초자료로 활용될 수 있을 것이다.

• 기록학연구
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• 제68호
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• pp.73-105
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• 2021

본 연구의 목적은 부산경찰청의 정보공개제도 운영 현황을 분석하고 개선방안을 제시하는 것이다. 이를 위해 부산경찰청의 정보공개처리대장(2010년~2020년 6월), 이의신청처리대장(2010년~2020년 6월), 원문공개율(2014년~2019년) 등의 자료를 바탕으로 정보공개 처리율, 이의신청 처리 현황, 원문공개율 등의 정량적인 분석을 실시하였다. 또한, 부산경찰청 홈페이지와 정보공개포털에서 제공하는 데이터를 통해 사전정보공표 및 정보목록 현황을 분석하였다. 분석 결과, 정보공개 접수건수 대비 타 기관으로의 이송율이 높고 이의신청을 통해 비공개 결정이 공개로 전환되는 경우가 많으며 원문공개율이 낮고 사전공표되는 정보의 수가 적고 홈페이지의 이용자 편의성이 좋지 않다는 문제점이 도출되었다. 이러한 문제점들을 해결하기 위한 개선 방안으로 부산경찰청과 유관 기관들이 보유하고 있는 기록물의 범위를 이용자들에게 명확하게 안내하고, 원문공개를 확대하고, 사전공표할 정보를 발굴하고 홈페이지의 편의성을 높일 것 등을 제안하였다.

• 한국콘텐츠학회논문지
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• 제8권3호
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• pp.215-224
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• 2008

연결재무제표는 자본시장의 국제화에 따라 기업의 해외자금을 조달과 외국인 투자기업 국제적기업에게 필요한 사항이다. 본 논문의 연결재무제표정보공시에 따른 분석결과는 첫째, 감사의견이 반영된 연결재무제표를 공시함으로써 신뢰하고 유용한 재무정보 제공이 된다. 둘째, 연결재무제표를 주 재무제표로 하고 개별재무제표를 보조 재무제표로 하는 국제적 정합성에 부합하게 된다. 국제회계기준 도입을 앞두고 국제회계기준 로드맵에 의하여 2009년부터 국내법인이 국제회계기준을 조기에 적용이 가능 할 것이다. 셋째, 연결손익계산서 대상으로 법인세를 과세하는 연결납세제도의 실용화를 촉진하는 데 중요한 역할을 할 것이다(미국은 1917년, 일본은 2002년 연결납세제도 도입).