• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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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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• 제8권1호
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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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• 제8권2호
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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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• 제9권6호
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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.

• 한국언론정보학보
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• 제53권
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• pp.5-28
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• 2011

이 연구는 최근 한국 언론에서 점차 강도를 더해가고 있는 무보도 현상에 대해 정당성과 타당성을 따져보고자 했다. 무보도란 사회적으로 중요한 이슈임에도 불구하고 언론이 이를 보도를 하지 않는 경우를 일컫는 것으로 언론학계에서 문제의 인식은 있었으나 명확한 사례 연구 및 비판이 이뤄지지 못한 영역이었다. 연구는 국정원 기무사의 민간사찰 관련 사안을 주요 언론사간 보도유무 행태를 중심으로 비교하는 작업을 통해 한국 사회에서 나타나고 있는 무보도 현상이 보도를 못한 것이 아니라 안한 것이며 여기에 신문의 정파성이 개입되어 있음을 밝히는 작업으로 시작되었다. 그런 이유로 무보도는 언론의 사회적 책임이자 수용자의 알권리를 충족시키는 언론윤리 관점에서 기본 책무를 무시하는 행위여서 정당성이 없음을 다양한 이론적 논의와 언론현업의 강령 등을 통해 밝혔다. 그리고 공론장 이론의 논리적 틀과 이를 뒷받침 할 다양한 경험적 자료를 통해 한국 사회의 이념갈등 해소라는 목표에 비추어 무보도 현상이 도움이 안 되는 것이 아니라 해로운 결과를 가져 올 수 있음을 논증하였다.

• 한국응용과학기술학회지
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• 제38권4호
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• pp.1129-1142
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• 2021

본 연구는 간호대학생의 임상실습 동안 적용한 SBAR 보고교육이 의사소통명확성, 의사소통 만족도, 보고자신감, 의사소통능력에 미치는 영향요인을 파악하고자 실시되었다. 자료수집기간은 2019년 12월 1일부터 12월 20일까지이며 2개 대학교에서 임상실습을 6주 이상 완료한 3학년을 편의 추출하였다. 대상자 수는 SBAR 보고교육을 받은 103명과 교육을 받지 않은 113명이다. 자료분석은 SPSS 21.0 프로그램을 이용하여 t-tests, one-way ANOVA, Pearson's correlation coefficient 등으로 분석하였다. 의사소통명확성과 의사소통능력은 양의 상관관계(r=.52, p<.001)가 있었고, 보고자신감은 의사소통만족도와 양의 상관관계(r=.53, p<.001)가 있으며, 의사소통능력은 보고자신감과 양의 상관관계(r=.46, p<.001)가 있었다. 의사소통능력은 의사소통명확성(𝛽=.29, p<.001), 의사소통만족도(𝛽=.43, p<.001), 보고자신감(𝛽=.15, p=.009)이 유의한 영향요인이었으며, 설명력은 49.0%로 나타났다. 결론적으로 간호대학생에게 임상실습 중 실무능력을 파악하여 보고체계를 강화하기 위한 교육적 제도와 교수방법의 프로그램 개발이 필요하다.

• 유통과학연구
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• 제16권10호
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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.

• 사상체질의학회지
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• 제30권2호
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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.

• 한국언론정보학보
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• 제48권
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• pp.135-152
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• 2009

본 연구의 목적은 방송 기자들의 북한에 대한 인식 및 제작 차원에서 북한 방송 보도의 제약 요인들을 집중적인 심층 인터뷰를 통해 규명하고, 이를 바탕으로 통일 시대를 대비한 방송인들의 역할이 무엇인지를 탐색해 보는 것이다. 이러한 연구 목적을 위해 북한 전문기자들과 외교통일부 출입처 기자들로 구성된 KBS 3명과 MBC 3명이 집중적인 심층 인터뷰 대상으로 선정되었다. 연구 결과, 국내 방송사 기자가 북한 관련 보도에서 가장 많이 영향을 받는 요소로는 국민 정서나 특정 사건이 유발 시킨 정세인 것으로 나타났다. 또한, 현 정부가 주도하는 대결 구도의 경직된 대북 정책과 대북관 혹은 보수 언론의 대북관 등이 기자들의 자유로운 북한 뉴스 가치 판단에 심리적인 압박을 가하고 있는 것으로 분석되었다.

• 한국언론정보학보
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• 제40권
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• pp.80-113
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• 2007

이 연구는 한국 언론의 전쟁취재 역사를 간략하게 살펴보고, 실제로 전쟁취재를 했던 현직 기자들을 만나 전쟁취재 활동 과정에서 제기될 수 있는 문제점과 그 개선방안을 탐구한다. 한국 언론의 전쟁취재 역사는 50년 이상 되었지만, 취재과정의 노하우가 부족하고 취재활동에 필요한 여러 가지 여건의 개선은 이루어지지 않은 실정이다. 무엇보다도 전쟁특파원들은 한국 언론들이 전쟁취재를 위한 체계적 준비과정 없이 관습적으로 기자를 파견한다는 점을 주요 문제점으로 지적하고 있다. 또한 전쟁취재 기자들은 자신이 처한 환경과 개인적 경험만을 토대로 전쟁 상황을 생색내기 식으로 보도하는 경우가 많다. 전쟁취재 경험이 적은 기자들을 갈등 지역에 파견하는 것도 전쟁취재의 문제점으로 지적됐다. 이러한 문제를 극복하기 위해서는 먼저 한국 언론들이 제한된 환경에서도 생생한 취재활동을 벌이기 위해 중동지역의 국제전문가와 분쟁 전문기자 또는 특파원을 두어 이들을 체계적으로 교육하고 관리할 필요가 있다.