• Journal of Korean Library and Information Science Society
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• v.47 no.1
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• pp.339-360
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• 2016

This study is intended to analyze the actual condition of operating the full-text information disclosure system of government and Officials' Perceptions. According to the results of analysis, the public servant group's level of full-text information disclosure system was high. With regard to the positive and negative function of full-text information disclosure, an expectation for positive function was high in the aspect of assuring the transparency of administration. And public servants were worried about an increase in the burden of administrative duties. With regard to factors in hindering the development of full-text information disclosure, it was shown that the percentage of clients' abuse and misuse of full-text information was the highest. For the activation of full-text information disclosure system, it is necessary to prepare measures for preventing the abuse and misuse of full-text information.

• Journal of Venture Innovation
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• v.7 no.1
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• pp.77-90
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• 2024

While discussions on ESG are actively taking place in Europe and other countries, the number of countries pushing for mandatory ESG information disclosure related to non-financial information of listed companies is rapidly increasing. However, as companies respond to mandatory global ESG information disclosure, problems are emerging such as the stringent requirements of global ESG disclosure standards, the complexity of data management, and a lack of understanding and preparation of the ESG system itself. In addition, it requires a reasonable analysis of how business management opportunities and risk factors due to climate change affect the company's financial impact, so it is expected to be quite difficult to analyze the results that meet the disclosure standards. In order to perform tasks such as ESG management activities and information disclosure, data of various types and sources is required and management through an information system is necessary to measure this transparently, collect it without error, and manage it without omission. Therefore, in this study, we designed an ESG data integrated management model to integrate and manage various related indicators and data in order to transparently and efficiently convey the company's ESG activities to various stakeholders through ESG information disclosure. A framework for implementing an information system to handle management was developed. These research results can help companies facing difficulties in ESG disclosure at a practical level to efficiently manage ESG information disclosure. In addition, the presentation of an integrated data management model through analysis of the ESG disclosure work process and the development of an information system to support ESG information disclosure were significant in the academic aspects needed to study ESG in the future.

• Asia-Pacific Journal of Business
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• v.10 no.4
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• pp.1-30
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• 2019

The involuntary delisting of public companies has a detrimental effect on economies caused by the loss of stock value and confidence in the capital market. Previous studies have focused on prediction or prevention models for firm delisting events using various financial and accounting information. However, the timely disclosure of companies, another important indicator, has not been investigated before in connection with companies that have been delisted. To address this gap, this study investigates the timely disclosure behavior of companies prior to delisting using sample firms listed on the Korean stock market between 2000 and 2014. The results show a significant correlation between the frequency of timely disclosure and delisted firms prior to their delisting on the Korean stock market. The delisted companies appear to increase their timely disclosure to deliver specific information to the public. Furthermore, these companies are likely to increase the frequency of timely disclosure as they get closer to their delisting. Notably, the timely disclosure of delisted firms has a capital market effect; namely, timely disclosure increases trading volume while decreasing the market value of the shares, reflecting price efficiency. This study appears to be the first that considers timely disclosure in the involuntary delisting literature.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.73-81
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• 2022

The focus of the research is to determine the amount of financial information disclosure and the factors that influence it for non-financial enterprises listed on Vietnam's stock exchange. To evaluate the level of financial information disclosure, the study uses a set of disclosure indexes from the world's leading credit rating agency, Standard and Poor's (S&P). It makes some revisions in compliance with regulations for information disclosure on the Vietnam stock market. The study collects data in the form of annual reports for the year 2017-2020 from 350 non-financial firms listed on Vietnam's stock exchange and then uses a multivariate regression model to assess the effects of factors on the amount of financial information disclosure. The findings show that the size of the firm, the size of the board of directors, and foreign ownership all have a positive impact on financial transparency; however, the number of years the company has a negative impact. According to the findings of this study, companies with more total assets, a larger board of directors, and a higher rate of foreign ownership publish more financial information. Still, long-term listed companies on the stock exchange tend to disclose less.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.877-883
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• 2020

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

• Journal of the Korea Society of Computer and Information
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• v.23 no.4
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• pp.25-31
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• 2018

In recent years the privacy issue on social media is often being discussed. The purpose of this study is to explore the relationships among user gender, user group according to user activity level (highly active vs less active) and self-disclosure in social media. We collected a total of 180 million tweets issued by 13 million twitter users for 12 months and investigated attributes of tweet (user's profile, profile image, description, geographic information, URL) which are related to self-disclosure and boundary impermeability. The results show there are significant (p<0.001) interactions between user gender, user group and each attribute of tweet that are related to self-disclosure and show that the patterns of self-disclosure are different across attributes. The results also show that the mean self-disclosure scores and boundary impermeability of top 10% highly active users are significantly higher than other less active users for all genders.

• Knowledge Management Research
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• v.19 no.1
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• pp.19-39
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• 2018

With the development of information technology, social network services (SNS) such as Facebook and Twitter became popular and many users disclose their personal and sensitive information like private story, photographs and location information through posting and sharing. Despite the privacy concerns in SNSs, individuals continue to disclose their identity online. This phenomenon is called 'privacy paradox'. The purpose of this study is to examine the role of collective efficacy on self-disclosure in SNS context and to explain privacy paradox phenomenon. Drawing upon the communication privacy management theory, research model was developed and empirically tested with cross-sectional data from 306 individuals. Results revealed that collective efficacy has a direct positive effect on self-disclosure while privacy risk is negatively related to self-disclosure. However, privacy concern is not directly related to self-disclosure. The relationship between privacy concern and self-disclosure was moderated by collective efficacy.

• Journal of Korean Society of Archives and Records Management
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• v.17 no.1
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• pp.51-71
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• 2017

Approximately 10 million electronic approval documents have been released online since the commencement of the original information disclosure service. However, it is practically impossible to carry out an original information disclosure service by confirming a large amount of electronic approval documents to all persons in charge of information disclosure. Recently, some public organizations have been using private information filtering tools to filter personal information at the stage of document production, but the management of different sensitive information has not been managed using solutions. In this study, we set up the advanced direction of the filtering tool by analyzing the filtering tool in use to support the original information disclosure, and redesigned the text of the approval document and the original information disclosure process with the use of the filtering tool.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.