• 유통과학연구
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• 제21권12호
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• pp.71-81
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• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.345-352
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• 2022

This study examines the impact of female representation on board of directors and audit committees on financial reporting quality, which also discusses the moderating role of family ownership in female representation on boards of directors and audit committees and financial reporting quality. The unbalanced panel is made up of 271 non-financial companies listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019.The findings reveal that female representation on the board of directors has a large and negative impact on financial reporting, but female representation on the audit committee has a significant positive impact on financial reporting quality. Furthermore, the results reveal that family ownership has a negative impact on the relationship between female presence on boards of directors and financial reporting quality. Furthermore, the findings show that family ownership reduces the impact of female involvement in audit committees on the quality of financial reporting. However, family ownership has no direct impact on financial reporting quality.Our findings suggest that selecting females to serve on boards of directors and audit committees should be based on specific criteria (e.g., monitoring abilities, business competence, knowledge, and experience) rather than on family relationships.

• 경영과학
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• 제28권2호
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• pp.53-62
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• 2011

The objective of this paper is to propose a Binary Particle Swarm Optimization(BPSO) for design of reporting cell management system. The assignment of cells to reporting or non-reporting cells is an NP-complete problem having an exponential complexity in the Reporting Cell Location Management(RCLM) system. The number of reporting cells and which cell must be reporting cell should be determined to balance the registration(location update) and search(paging) operations to minimize the cost of RCLM system. Experimental results demonstrate that BPSO is an effective and competitive approach in fairly satisfactory results with respect to solution quality and execution time for the optimal design of location management system.

• 과학기술학연구
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• 제12권1호
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• pp.145-183
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• 2012

과학 보도는 고도의 전문성이 필요하다는 관점에서 다른 분야의 보도보다 실패하기 쉽다. 행위자네트워크이론(ANT)에 따르면 과학자의 연구성과(인공물)뿐 아니라 이를 다루는 과학 기사도 이종적 네트워크로 볼 수 있다. 즉, 과학 기사는 과학자, 홍보담당자, 기자, 독자 같은 인간 행위자뿐 아니라 논문, 보도자료, 가판신문 등 비인간 행위자가 잡종적 동맹을 맺고 있는 것이다. 과학 보도 과정을 ANT의 관점에서 보면, 과학자의 연구성과가 보도자료를 매개자로 삼아 언론, 특히 기자를 번역해 자신의 네트워크를 대중에게까지 확장하는 것이라 할 수 있다. 본 논문에서는 국내 언론이 2005년 한국전자통신연구원(ETRI) 김현탁 박사팀의 연구성과를 보도한 과정을 ANT로 분석하되, 보도자료의 수사(레토릭)를 중심으로 해 과학 보도가 실패하기 쉬운 이유를 밝히고, 과학 저널리즘에 대한 시사점을 정리한다.

• 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.

• Imaging Science in Dentistry
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• 제53권1호
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• pp.35-42
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• 2023

Purpose: This study investigated the current dental radiology reporting methods and the recording rate of 10 mandatory reporting items in Korea. Materials and Methods: An original online survey created using Google Forms was distributed to dental practitioners. The survey asked about the participants' age, experience, workplace, use of radiologic equipment, radiology reporting methods, and recording reporting items. Results: In total, 354 responses were analyzed. Radiologic reporting in dental charts was the most commonly used method for each modality. Four out of 10 mandatory items were recorded at a high rate, but the remaining 6 items had substantially lower recording rates, often below 50%. The participants who reported radiographic findings through other separate methods had higher item scores than those who wrote findings in dental charts(P<0.05). Conclusion: Radiologic societies and dental associations should encourage the use of separate reports for radiographic examinations. Education regarding radiology reports and the justification for reporting items should be reinforced in dental schools, training courses on radiology, and the continuing education curriculum.

• 대한간호학회지
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• 제40권2호
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• pp.172-181
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• 2010

Purpose: The purpose of this study was to examine the impact of strategies to promote reporting of errors on nurses' attitude to reporting errors, organizational culture related to patient safety, intention to report and reporting rate in hospital nurses. Methods: A nonequivalent control group non-synchronized design was used for this study. The program was developed and then administered to the experimental group for 12 weeks. Data were analyzed using descriptive analysis, $\chi^2$-test, t-test, and ANCOVA with the SPSS 12.0 program. Results: After the intervention, the experimental group showed significantly higher scores for nurses' attitude to reporting errors (experimental: 20.73 vs control: 20.52, F=5.483, p=.021) and reporting rate (experimental: 3.40 vs control: 1.33, F=1998.083, p<.001). There was no significant difference in some categories for organizational culture and intention to report. Conclusion: The study findings indicate that strategies that promote reporting of errors play an important role in producing positive attitudes to reporting errors and improving behavior of reporting. Further advanced strategies for reporting errors that can lead to improved patient safety should be developed and applied in a broad range of hospitals.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.127-137
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• 2022

This paper aims to investigate the impact of corporate governance on the quality of integrated reporting. Corporate governance includes internal (board size, board independence, and board diversity) and external (audit quality and enforcement) governance factors. This paper develops an index to capture the quality of integrated reporting by employing the completeness of information required by the International Integrated Reporting Council (IIRC). For an international sample, the paper manually collects 160 integrated reports along with internal and external governance factors and employs multivariate analyses to examine the association between these governance factors and the quality of integrated reporting. The empirical results suggest that firms with a larger board of directors, a larger proportion of female members on board, and located in countries with enforcement for integrated reporting requirements have a higher quality of integrated reporting. Our conclusions still hold after accounting for several conditions, including the industry-fixed and year-fixed effects. Together, these results suggest that both internal and external governance factors are important determinants for the quality of integrating reporting. These results have several theoretical and practical implications as they fulfill the absence of relevant studies on addressing the impact of internal and external corporate governance factors on the quality of integrated reporting.

• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.