• 디지털융복합연구
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• 제19권10호
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• pp.49-61
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• 2021

코로나19와 같은 재난 상황에서 우리 사회는 개인정보 공개에 대해 부정적인 또는 비협조적인 태도를 가진 확진자들로 인해 코로나19의 피해가 확산되는 경험을 해왔다. 이에 따라 본 연구는 코로나19 확진자의 개인정보 공개에 대한 인식을 개선시킬 수 있는 정책적 방향을 모색해보고자 한다. 본 연구는 수용성의 개념을 개인적 수용성과 사회적 수용성으로 구분하여 그것들의 영향요인들과의 관계를 통계적으로 검증하였다. 본 연구에서는 온라인 설문조사를 통해 수집한 594부의 자료를 사용하였다. 분석 결과, 정부의 개인정보 관리역량에 대한 신뢰가 클수록 개인정보 공개에 따르는 위험성에 대한 인식이 낮아지는 것으로 나타났으며, 이러한 인식이 낮을수록 코로나19 확진자의 개인정보 공개에 대한 개인적, 사회적 수용성이 높아지는 것으로 나타났다. 또한, 개인정보 공개에 대한 효용성을 크게 인식할수록 개인정보 공개에 대한 개인적, 사회적 수용성에 대한 인식이 높게 나타났다. 본 연구의 분석 결과와 논의는 향후 코로나 19 뿐만 아니라 미래의 새로운 재난 상황에서도 국민들의 정보공개 거부감을 감소시킬 수 있도록 보다 성숙된 사회적 분위기를 조성하기 위한 정책 개발에 유용한 정보로 활용될 수 있을 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• 산경연구논집
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• 제6권2호
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• Asian Pacific Journal of Cancer Prevention
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• 제17권4호
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• pp.1779-1784
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• 2016

Background: Western physicians tend to favour complete disclosure of a cancer diagnosis to the patient, while non-Western physicians tend to limit disclosure and include families in the process; the latter approach is prevalent in clinical oncology practice in India. Few studies, however, have examined patient preferences with respect to disclosure or the role of family members in the process. Materials and Methods: Structured interviews were conducted with patients (N=127) in the medical oncology clinic of a tertiary referral hospital in Bangalore, India. Results: Patients ranged in age from 18-88 (M=52) and were mostly male (59%). Most patients (72%) wanted disclosure of the diagnosis cancer, a preference significantly associated with higher education and English proficiency. A majority wanted their families to be involved in the process. Patients who had wanted and not wanted disclosure differed with respect to their preferences regarding the particulars of disclosure (timing, approach, individuals involved, role of family members). Almost all patients wanted more information concerning their condition, about immediate medical issues such as treatments or side effects, rather than long-term or non-medical issues. Conclusions: While most cancer patients wanted disclosure of their disease, a smaller group wished that their cancer diagnosis had not been disclosed to them. Regardless of this difference in desire for disclosure, both groups sought similar specific information regarding their cancer and largely favoured involvement of close family in decision making. Additional studies evaluating the influence of factors such as disease stage or family relationships could help guide physicians when breaking bad news.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.251-259
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• 2022

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation's approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제7권3호
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• pp.558-575
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• 2013

The purpose of a data leakage prevention system is to protect corporate information assets. The system monitors the packet exchanges between internal systems and the Internet, filters packets according to the data security policy defined by each company, or discretionarily deletes important data included in packets in order to prevent leakage of corporate information. However, the problem arises that the system may monitor employees' personal information, thus allowing their privacy to be violated. Therefore, it is necessary to find not only a solution for detecting leakage of significant information, but also a way to minimize the leakage of internal users' personal information. In this paper, we propose two models for representing the level of personal information disclosure during data leakage detection. One model measures only the disclosure frequencies of keywords that are defined as personal data. These frequencies are used to indicate the privacy violation level. The other model represents the context of privacy violation using a private data matrix. Each row of the matrix represents the disclosure counts for personal data keywords in a given time period, and each column represents the disclosure count of a certain keyword during the entire observation interval. Using the suggested matrix model, we can represent an abstracted context of the privacy violation situation. Experiments on the privacy violation situation to demonstrate the usability of the suggested models are also presented.

• 정보관리학회지
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• 제26권1호
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• pp.107-124
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• 2009

2008년 12월 1일부터 교육관련기관의 정보공개에 관한 특례법에 따라 대학정보공시제도가 시행되었다. 대학은 다중의 이해당사자들에게 정보공시의 의무를 갖게되었을 뿐만 아니라 광범위한 정보공개의 의무를 갖고 있어 이러한 설명책임에 대응하기 위한 전략을 수립해야 할 시점에 놓이게 되었다. 이 글의 목적은 대학정보공시를 계기로 대학의 설명책임성 구조를 살펴보고, 정보공개와 공시를 포함하여 향후 증대될 설명책임 실무를 효과적 효율적으로 수행해 나가기 위해 필요한 대학의 대응 방안을 제시하는 것이다. 이를 위해 대학의 업무를 증거정보 중심의 실무로 재설계하는 방법을 소개하고, 설명책임 메커니즘의 고도화를 위해 설명책임의 역할 책임 명시화, 정보공개와 공시 프로세스 개선, 설명책임 정보시스템 구축을 제안하고 있다.

• International journal of advanced smart convergence
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• 제7권2호
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• pp.86-94
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• 2018

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.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.119-128
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• 2020

The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

• 아태비즈니스연구
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• 제11권4호
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• pp.21-36
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• 2020

Purpose - This study analyzes the effect of sellers' dishonesty on various market outcomes such as seller profit, buyer profit, and market welfare, through precisely measuring the level of sellers' information disclosure and its economic impacts. As an explicit observation of sellers' dishonesty is not easy in most other settings, this study is expected to suggest unique and meaningful implications on the effect of sellers' incomplete information disclosure to researchers, managers, and policy makers. Design/methodology/approach - In order to precisely measure the level of sellers' dishonesty under information asymmetry, this study analyzes the data from an incentive-based economic experiment using z-Tree software. This experimental method enables us to focus on the strategic interactions among participants, observe the integrity of seller's information disclosure, and reproduce real market situations. Findings - The analysis of sellers' dishonesty has provided the following important and counterintuitive findings about the reality of buyer-seller interactions under information asymmetry. First, sellers' lies do not affect seller profit even when they are very intensive. Second, sellers' dishonesty negatively affects buyer profit and the entire market welfare. Third, a seller's quality claim has a positive effect on the seller profit only when a seller is being honest. Research implications or Originality - This study analyzes sellers' dishonesty using incentive-based economic experiment using z-Tree software which provides a straightforward examination on dishonest behavior of sellers, that is not readily available with other types of observational or experimental data.