• Journal of Korean Society of Archives and Records Management
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• v.23 no.3
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• pp.115-136
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• 2023

The purpose of this study is to discuss problems and seek improvement plans based on a critical analysis of the detailed standards for nondisclosure of 19 administrative departments in accordance with Article 26 of the Government Organization Act. To this end, the status of information disclosure-related regulations in 19 administrative departments was analyzed, and 6,094 cases of nondisclosed information were investigated and analyzed. In addition, through interviews with seven information disclosure experts, the analysis contents of this study were shared and reviewed. Furthermore, opinions on the effectiveness, problems, and system improvement areas of the detailed standards for nondisclosed information were collected. As a conclusion, three improvement measures were proposed: first, the legislation on the establishment of detailed standards for nondisclosure; second, the establishment of a system for regular substantive inspection of detailed standards for nondisclosure; and third, the improvement in the service of detailed standards for nondisclosure.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.261-270
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• 2019

The study examines the relationship between perceived mental benefits, online trust, and personal information disclosure when shopping online in Vietnam. The e-commerce market has been booming in Vietnam since 2015. The number of online transactions and e-commerce sites has increased steadily in recent years. However, the number of online sales in Vietnam is still not high, and consumers are still limited in buying from websites when they have to provide too much information during and after the shopping process. The mix-method is used to ensure the scientific nature of the study. Qualitative research method (phenomenological research) along with the quantitative research method (survey) are applied to meet the research objectives. The data in the study was collected through the group discussion with eight experts and the survey with 917 respondents. Data processing result via SmartPLS software indicate the positive relationships between the factors in the research. The perceived mental benefits have the most potent influence on the online trust of Vietnamese customers; at the same time, both the perceived mental benefits and online trust affect customers personal information disclosure in electronic commerce. Some managerial implications relating increasing the perceived mental benefits, and customers' online trust are proposed for online businesses.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.3
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• pp.681-694
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• 2018

This paper studied the effects of risk cognition of personal information and self-expression information on conation of privacy protection. In the first study, 88 college students who volunteered for this research were surveyed about risk cognition of personal information and conation to protect it. In the second study, after an information-seeking expert collected and organized the self-expression information that 88 volunteers had expressed on SNS, and then showed the organized self-expression information to 88 volunteers, and then 88 volunteers were surveyed about risk cognition of self-expression information and conation to protect it. As results of the first data analysis, the risk cognition of personal information had the greatest influence on non-disclosure of personal information, followed by reduction of the disclosure scope and law institutionalization requirement. As results of the second data analysis, SNS users openly expressed their opinion or life-style, but when they realized that self-expression information can be accumulated and become sensitive information, they had conation to protect their self-expression information such as non-disclosure, reduction of disclosure scope, and law institutionalization requirement. The implication of this study is that we have overcome the limitations of existing researches that can not explain information protection behavior on SNS.

• Journal of Distribution Science
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• v.14 no.9
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• pp.85-94
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• 2016

Purpose - Recently, Mobile technologies and devices including smart phones and tablets have increased the possibility of communicating with other people and sharing personal information without time and space restriction. In order to realize the market potential related to mobile technologies, a large number of internet services have been incorporated into mobile platforms. Especially, The number of MIM(Mobile Instant Messenger) users has been increasing dramatically and services using MIM platform also have diversified. In spite of drastic growth in markets related to MIM, there is little empirical research on MIM and users' behaviors. This study designed to examine the structural relationships among belongingness, loneliness, self-disclosure intention, system quality, and self-disclosure behavior in context of MIM. Research design, data, and methodology - Three hypotheses were about the relationship among belongingness, loneliness and self-disclosure intention. The other two hypotheses were about the moderating effect of system quality in the causal relationship between self-disclosure intention and self-disclosure behavior. The data was analyzed by structural equation modeling. Research data were obtained from 330 undergraduate students who were KakaoTalk users and total 314 valid questionnaires were used in the final analysis. Results - The results from this study are as follow. First, the belongingness and the loneliness had a significant impact on self-disclosure intention in MIM. Second, the self-disclosure intention in MIM also had a positive impact on the self-disclosure behavior. Lastly, there is a moderating effect of the system quality in the relationship between the self-disclosure intention and self-disclosure behavior in MIM. Specifically, the higher system quality level was perceived, the positive effect of the self-disclosure intention in MIM on the self-disclosure behavior was greater. Conclusions - Based on the results from this study, academic and practical implications can be drawn. First, the study extends the scope of research about SNS through focusing on MIM to be classified by closed type SNS and identifies the relationship between emotion, behavioral intention and behaviors in MIM. Second, this study provides strategic guidelines to increase the efficiency for promotion activity. Limitations for the study also should be discussed.

• International Commerce and Information Review
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• v.11 no.1
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• pp.309-331
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• 2009

In 25th April. 2008, the Korea legislature gave advance notice on the Revision Bill of Commercial Law in Insurance Division in partial, one of which is the principle of utmost good faith to be codified in accordance with the effectuation of the Revision Bill enforcement. For this, even though the disclosure duty is not included in the Revision Bill, it should also be discussed in relation to the principle of utmost good faith because it is based upon the principle of utmost good faith and forms a part of utmost good faith. In Marine Insurance industry in Korea, there are the sections and the clauses in relation to the English governing law included in the Policies and the Clauses used in Korea and, also, they still come into effect for the Korea Courts' judgements. So. we, Korea, should carefully pay attention to the trend of English courts' leading case, academic world and insurance industry on the disclosure duty in U.K. This study is thus based upon sections 17 and 18~20 of the Marine Insurance Act 1906 and sections 651, 652 and 655 of Commercial Law in Insurance Division, which appear throughout this work. The objective of this work is to analyse the duty of disclosure on Korean and English Insurance Laws including cases cited in this work, comparing the differences resulted from the analysis of the two countries‘laws and legal cases.

• The Journal of Industrial Distribution & Business
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• v.10 no.3
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• pp.7-16
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• 2019

Purpose - The purpose of this paper is to investigate the determinants of corporate anti-corruption practice disclosure (ACPD) from the perspective of rent-seeking theory. Research design, data, and methodology - Data are hand-collected from corporate social responsibility reports (CSRR) issued by 724 A-share listed firms in China. This paper provides an empirical analysis of the relationship between ownership structure and corporate ACPD as well as its moderating role in the institutional environment. Results - Our findings indicate that rent-seeking is a key factor in influencing corporate ACPD. State-owned enterprises disclose significantly more anti-corruption information than private ones in order to achieve personal promotion of top executives. Monopoly enterprises reported significantly less anti-corruption information than enterprises in competitive industries due to their rent-seeking behavior. The reduction of government intervention and improvement of legal environment are helpful to curb corporate rent-seeking activities and enhance the level of corporate ACPD. Conclusions - Rent-seeking is an important factor in explaining corporate voluntary disclosure in emerging countries. Institutional environment also plays a moderating role in the relationship between ownership structure and corporate voluntary disclosure. Our results are of interest to policy makers, regulators and market participants that are interested in corporate voluntary disclosure and corruption prevention.

• The Journal of the Korea Contents Association
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• v.20 no.10
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• pp.750-759
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• 2020

This study examine the relation between additional disclosure information of external audits details on consolidated financial statements, audit hours, and audit fees. The results of the analysis of listed companies that disclosed consolidated financial statements from 2014 to 2016 are as follows. First, the additional disclosures of the consolidated financial statements external audit is positively associated with the audit hours of the auditor. This result can be interpreted that the additional disclosure of the consolidated audit information is based on the incentive to provide useful information of auditor. Second, the audit fees of the auditors for additional disclosures in the consolidated financial statements were not significantly related. This suggests that, the additional disclosure of the consolidated audit practice is not based on the auditor's perception of the audit risk. This study provides that information on the external audit details of audit reports and consolidated audit reports is distinguished and disclosed, providing useful information to researchers. In addition, this study suggests policy implications by demonstrating that disclosure of the details of the external audit of the consolidated financial statements is based on the auditors' incentive to provide useful information.

• Journal of Environmental Impact Assessment
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• v.28 no.4
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• pp.400-412
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• 2019

The process of assessing environmental values and impacts is subjective and depends on predictions, limiting the securing of scientific rationality. Therefore, it is necessary to make a supplement by securing procedural rationality. This study has been tried to secure procedural rationality of EIA based on information disclosure system. The Aarhus Convention is an international treaty that defines the right of the public to access to environmental information and to participate in decision-making. This study evaluates Korean EIA information disclosure system by deriving 10 indicators based on the provisions on information disclosure presented in the Aarhus Convention. As a result, the five indicators were satisfied in terms of direction of information disclosure and provision. And the four indicators for the basis of utilization and process are required to be supplemented by detailed regulations. Finally, we derive the need for research on the asymmetry of expertise and acceptability of EIA system through public understanding indicators.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• Journal of Korean Society of Archives and Records Management
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• v.15 no.3
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• pp.7-28
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• 2015

This study aims to provide enhanced management strategies for information disclosure deliberative committees in the Government 3.0 era. It confirms that there has been no progress on the committees' management since the implementation of the Government 3.0 policies. On the contrary, certain retrogression aspect on the committees have been discussed. The study suggests the four alternative strategies as follows: First, the committees should be held regularly and exercise their authority for referring to discussion. Second, it must be configured that outside committee members are more than internal committee members. Also, there should not be any restriction so that external members can be a chairman. Third, the committee meetings should be in the face-to-face form in principle. The documentary deliberation could only be allowed if issues are repeated and they are similar. For this type of deliberation, the procedure and schedule should be established and complied to. Fourth, for the effective operation of the information disclosure system, department and staffing in charge are required.