- Volume 7 Issue 2
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A Study on the Measurement of Voluntary Disclosure Quality Using Real-Time Disclosure By Programming Technology
- Shin, YeounOuk (Department of Business Administration, Mokpo National University) ;
- Kim, KiBum (Department of Business Administration, Mokpo National University)
- Received : 2018.05.11
- Accepted : 2018.05.24
- Published : 2018.06.30
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.
voluntary disclosure quality;disclosure window;standardized analyst forecast dispersion;standardized analyst mean forecast error squared
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