• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.675-685
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• 2021

The purpose of this study is to examine the reaction of stock prices on the implementation of Extensible Business Reporting Language (XBRL) in companies listed on the Indonesia Stock Exchange (IDX). Using the event study method and calculating abnormal returns of the 2015 financial statements of 462 companies listed on the IDX, findings showed that 49 companies have not applied the XBRL format in their financial statements. Based on the results of the Average Abnormal Return (AAR) and Cumulative Average Abnormal Return (CAAR) values, using the one-sample test, investors react to shares in companies that have not implemented XBRL and who have implemented XBRL; however, based on the independent t-test based on average values there are differences between companies that have not applied XBRL and those who have implemented XBRL. This research only looks at the one-year implementation of XBRL in financial reporting (2015), then the research does not separate which companies are on time in the delivery of financial statements to the public through the IDX website. Our research contributes to the understanding of the use of XBRL in corporate financial reporting because before the XBRL financial reporting format was published, the company had published a financial statement format based on the legal provisions of financial statements in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.883-892
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• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.231-243
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• 2022

The objective of this study is to analyze the impact of conservative financial reporting on investment during uncertainty. It was assumed that during uncertainty conservative financial reporting can play an important role to improve investment decision-making. For our analysis, data sets from 2005-2020 of nonfinancial companies are used. To measure the impact of conservative financial reporting in the non-financial sector of Pakistan, Khan and Watts' (2009) model is applied. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. Investment is measured by adding the change in fixed assets (property, plant, and equipment). To check the robustness of conservative financial reporting, Givoly and Hayn's (2000) Negative Accruals measure is applied. To measure the robustness of uncertainty, environmental scanning and alertness technique is applied. According to environmental scanning and alertness technique, companies are divided into two groups named 'inert' and 'alert'. 'Inert' are those firms that are not scanning their environment, and 'alert' are those firms who continuously analyze their environment. The empirical estimations support our hypothesis. The empirical findings provide the proof that in the wake of uncertainty conservative financial reporting may facilitate to take optimal investment decisions in the developing economy of Pakistan. Our results provide critical and practical implications for investors, researchers, and standard setters.

• Korean journal of communication and information
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• v.53
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• pp.5-28
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• 2011

This research examines the recent increasingly intensified non-reporting phenomenon by the press in South Korea and its legitimacy and validity. Non-reporting denotes cases in which the press does not report on significant issues in society. Although journalism scholars have raised this question, it remains unaddressed through case studies and formal criticism. This research compares the reporting and non-reporting by major media groups of cases related to the surveillance of civilians by the National Intelligence Service and the Defense Security Command under the Ministry of National Defense. This research specifies that the non-reporting phenomenon relates not to the ability to report, but to willingness to report, due to intervention by political factionalism of media groups. The non-reporting phenomenon results from the press ignoring their basic responsibility stemming from journalistic ethics and their social responsibility to fulfill their readers' right to know. Accordingly, this research revealed that the non-reporting phenomenon cannot be justified through diverse theoretical discussions and the journalistic code of ethics. Through the logical framework of public opinions and diverse empirical data to support it, this research demonstrates that the non-reporting phenomenon produces not unhelpful, but harmful effects to resolutions to ideological dissent in South Korean society.

• Journal of the Korean Applied Science and Technology
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• v.38 no.4
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• pp.1129-1142
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• 2021

This study was conducted to identify the impact factors of SBAR reporting education applied during clinical practice of nursing students on communication clarity, communication satisfaction, reporting confidence, and communication competency. Data collection period was from December 1st, 2019 to December 20th, 2019 and two nursing universities extracted conveniently for third graders who completed clinical practice for more than six weeks. The number of eligible applicants is 103 who received SBAR reporting and training and 113 who did not receive training. Data were analyzed by t-tests, one-way ANOVA, Pearson's correlation coefficient analysis using the SPSS 21.0 program. Positive correlation were between communication clarity and communication competency(r=.52, p<.001), and between reporting confidence and communication satisfaction(r=.53, p<.001), communication competency and reporting confidence(r=.46, p<.001). communication competency was a significant influence factor with communication clarity(𝛽=.28, p<.001), communication satisfaction(𝛽=.43, p<.001), and reporting confidence(𝛽=.15, p=.009) 49.0% explanatory power. In conclusion, it is necessary for nursing students to develop educational systems and teaching methods to strengthen the reporting system by identifying practical skills during clinical practice.

• Journal of Distribution Science
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• v.16 no.10
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• pp.77-82
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• 2018

Purpose - This paper examines the relationship between corporate social responsibility and financial reporting quality. Corporate social responsibility is a way for firms to take responsibility for the social and environmental impacts of their business operations. Corporate social responsibility is a broad concept that can take various forms depending on the firm and industry. Through corporate social responsibility programs, firms can benefit society. At the same time, firms improve their reputations by increasing engagement in corporate social responsibility activities. However, corporate social responsibility activities are not directly related to profitability, especially for distribution firms. Research design, data, and methodology - 229 distribution & service firm-years between 2011 and 2016 are used for the main analysis. In Korea, Korean Economic Justice Institute evaluates the ethical performance of Korean firms, and the institute annually discloses the scores of top firms. This study uses the KEJI Index scores to measure firm-level corporate social responsibility activities. Discretionary accruals are used as a proxy for financial reporting quality. Discretionary accruals can be used opportunistically, and thus distort the information in earnings. We extract financial data from the KIS Value database. Results - We find that distribution & service firms' engagement in corporate social responsibilities is positively related to their financial reporting quality. First, there is a negative correlation between implementation of corporate social responsibility activities and discretionary accruals. In addition, we find that the coefficient of CSR is significantly negative, supporting our prediction. The result is significant at the 1% level. Conclusions - We examine the relationship between corporate social responsibility activities of distribution firms and their financial reporting quality while most prior studies examine the engagement in corporate social responsibility activities of manufacturing firms. The results of this study show that distribution & service firms engaging in corporate social responsibility activities are likely to maintain high-quality financial reporting.

• Journal of Sasang Constitutional Medicine
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• v.30 no.2
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• pp.28-41
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• 2018

Objectives The purpose of this study is to evaluate the quality of case reports about Sasang Constitutional Medicine(SCM). Methods Case reports published from March, 2015 to March, 2018 in Journal of SCM were identified by searching from Oriental Medicine Advanced Searching Integrated System(OASIS). We assessed the quality of reporting of them based on CAse REport (CARE) guideline. Results A total of 39 case reports were finally included for the assessment. Overall quality of reporting was acceptable because case report even less reporting items mentioned 70.4% of them. However, the quality level was uneven because the maximum report rate was 77.8 %, the minimum 44.4 %, and the median 66.7 % when rigorously assessed. More than 50% of 39 case reports did not report 6 items about intervention adherence and tolerability, Diagnostic challenges, patient's perspective on interventions, informed consent, timeline, and adverse events, and did not sufficiently report 4 items about inclusion of terms such as case reports or SCM in keyword, symptoms of patient in abstract, information such as occupation relevant with psychosocial history, and the rationale for conclusions. Conclusions Efforts to improve the quality of reporting in SCM, and to develop case reporting guidelines appropriate for SCM are required.

• Korean journal of communication and information
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• v.48
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• pp.135-152
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• 2009

This study deals with South Korea broadcasting reporters reporting North Korea issues focusing on KBS and MBC. More specifically, this study focuses on what kinds of broadcasting reporting restriction factors are in reporting North Korea issues in Korea. In order to achieve the goal of this study, this study attempted the depth-interview with six broadcasting reporters working on KBS and MBC. As study results, this study found out that Korean broadcasting reporters were sensitively influenced by public opinions concerned about a specific North Korea issue and political situations that a North Korea issue was positioned. In order to overcome such kinds of reporting restrictions in reporting North Korea issues, this study suggests that KBS and MBC needs more professional manpower dealing with North Korea issues and outside help such as civic social associations.

• Korean journal of communication and information
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• v.40
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• pp.80-113
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• 2007

This study aims to describe the brief history of war reporting by Korea press and investigate the problems and reform measures of war coverage suggested by journalists who have experienced and covered the war. Although Korea press had 50 year war reporting history, it lacks knowhow about war reporting and systematic support for war coverage. Its main reason is that Korea press tend to dispatch war correspondents habitually without training them sufficiently. In addition, war journalists cover the war based on their environment and personal experiences. Dispatching journalists who have few experiences in war reporting to conflict region is another problem of war reporting by Korean press. To overcome these problems, Korea press need to manage journalists' pool who are well informed of or accustomed to Islam culture and region. Cultivating experts who are familiar with international issues or troubles are also necessary for vivid war reporting.