• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.103-109
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• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• Journal of the Korea Society of Computer and Information
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• v.21 no.1
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• pp.139-146
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• 2016

In this paper, we analyze the information asymmetry among investors in online trading environment using rumors which are collected in the Korean stock market for the eleven-year period between January 2004 and December 2014. We find that cumulative abnormal return of sample firms is negative and statistically significant, indicating that a significant fall of the stock price starts before the online disclosure, suggesting that the rumors were reflected in the stock price to a significant extent. Furthermore, individual investors show net purchases on firms prior to disclosure while institutional investors show net sales, showing that individual investors trade unfavorably vis-$\grave{a}$-vis institutional investors. This phenomenon is more evident for the KOSDAQ. This result confirms that the information asymmetry exists between individual and institutional investors in online trading environment.

• The Korean Journal of Archival Studies
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• no.23
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• pp.179-225
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• 2010

The purpose of this study is to investigate the information-providing procedure of public servants responding to the request for the business information through the Information Disclosure mechanism in Korea. Using date collected by in-depth interviews we studied their information providing behaviors and factors that affect the procedure. Based on Grounded Theory approach, we first generated 55 concepts, 18 categories and 6 super-categories about the participants' feeling, experiences and perception related to their information providing. Then we developed a factor model among those generated concepts. And, we discussed various information providing modality of 3 difference type of information according to the formal record keeping level. The main contributions of this study are the results provide practical implications for the enhancing the Information Disclosure institution in Korea.

• Journal of Computing Science and Engineering
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• v.5 no.3
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• pp.169-182
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• 2011

Privacy preserving microdata publication has received wide attention. In this paper, we investigate the randomization approach and focus on attribute disclosure under linking attacks. We give efficient solutions to determine optimal distortion parameters, such that we can maximize utility preservation while still satisfying privacy requirements. We compare our randomization approach with l-diversity and anatomy in terms of utility preservation (under the same privacy requirements) from three aspects (reconstructed distributions, accuracy of answering queries, and preservation of correlations). Our empirical results show that randomization incurs significantly smaller utility loss.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.32 no.2
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• pp.89-101
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• 2022

Objectives: By comparing and examining how important issues concerning industrial health information for workers are viewed in other advanced countries, it is intended to ascertain problems in the approach found in Korean legislation and obtain legal and policy implications. Methods: The results of a survey were introduced and analyzed through a comparative method for each case after investigating in detail what and how important issues surrounding workers' right to know industrial health information are reflected in the legislation of Germany, the U.S., the U.K., and Japan. Based on the results of this comparative analysis, theoretical and policy implications and legal policy improvement tasks were drawn to strengthen workers' right to industrial health information for each case in Korea. Results: For access to industrial health information, most of the other advanced countries clearly stipulate a right to access for current and past workers and/or their representatives. As a result, workers or their representatives do not need to use the Information Disclosure Act to access exposure records, and there is no debate over the Information Disclosure Act. In other words, industrial health information is focused on ensuring free access to workers or their representatives and is not interested in reporting it to the government. Conclusions: In order to strengthen workers' right to know about industrial health, it is most important to address the legal issues related to this right, which is considered insufficient by comparative law. This should start with a concrete and effective definition of what and how to guarantee workers' rights to industrial health, such as the right to freely access industrial health information, including for retired workers and bereaved families of deceased workers.

• Journal of the Korean Home Economics Association
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• v.38 no.11
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• pp.63-75
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• 2000

To identify the actual situation of financial information disclosure, a content analysis was performed on pamphlets of a time deposit and a new reserve trust offered by banks and other financial institutes. Although consumers required information on interest rate, tax favor, loan service, protection of brink depositors and bank security to select a financial service account, informations offered on pamphlets are not sufficient. Therefore concrete way of information offer system shoed be developed. In offering interest rate, interest rate after tax deduction or payment at maturity should be also mentioned. Information on tax favor, protection of bank depositors and bank security should be contained in pamphlets as well. Use of easy terms and notes are recommended for developing pamphlets for financial products.

• Journal of Information Technology Services
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• v.22 no.6
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• pp.1-15
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• 2023

This study compares and analyzes the legal systems of Korea, the European Union, China, and the United States based on the disclosure principles and processing policies for personal data processing and provides references for seeking improvements in our legal system. Furthermore, this research aims to suggest institutional implications to overcome data transfer limitations in the upcoming digital economy. Findings on a comparative analysis of the relevant legal systems for disclosing privacy policies in four countries showed that Korea's privacy policy is under the eight principles of privacy proposed by the OECD. However, there are limitations in the current situation where personal information is increasingly transferred overseas due to direct international trade e-commerce. On the other hand, the European Union enacted the General Data Protection Regulation (GDPR) in 2016 and emphasized the transfer of personal information under the Privacy Policy. China also showed differences in the inclusion of required items in its privacy policy based on its values and principles regarding transferring personal information and handling sensitive information. The U.S. CPRA amended §1798.135 of the CCPA to add a section on the processing of sensitive information, requiring companies to disclose how they limit the use of sensitive information and limit the use of such data, thereby strengthening the protection of data providers' rights to sensitive information. Thus, we should review our privacy policies to specify detailed standards for the privacy policy items required by data providers in the era of digital economy and digital commerce. In addition, privacy-related organizations and stakeholders should analyze the legal systems and items related to the principles of personal data disclosure and privacy policies in major countries so that personal data providers can be more conveniently and accurately informed about processing their personal information.

• Information Systems Review
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• v.25 no.4
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• pp.205-231
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• 2023

The Information Security Management System (ISMS) is a protection procedure and process that keeps information assets confidential, flawless, and available at any time. ISMS-P in Korea and ISO/IEC 27001 overseas are the most representative ISMS certification systems. In this paper, in order to understand the relationship between ISMS certification and organizational characteristics, data were collected from Korea Internet & Security Agency (KISA), Ministry of Science and ICT, Information Security Disclosure System (ISDS), Financial Supervisory Service, Data Analysis, Retrieval and Transfer System (DART), and probit regression analysis was performed. In the probit analysis, the relationship with four independent variables was confirmed for three cases: ISMS-P acquisition, ISO/IEC 27001 acquisition, and both ISMS-P and ISO/IEC 27001 acquisition. As a result of the analysis, it was found that companies that acquired both ISMS-P and ISO/IEC 27001 had a positive correlation with the total number of employees and a negative correlation with business history. In addition, the improvement direction of the ISMS-P certification system and information security disclosure system could also be confirmed.

• Journal of Computing Science and Engineering
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• v.5 no.3
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• pp.197-209
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• 2011

The increasing popularity of graph data, such as social and online communities, has initiated a prolific research area in knowledge discovery and data mining. As more real-world graphs are released publicly, there is growing concern about privacy breaching for the entities involved. An adversary may reveal identities of individuals in a published graph, with the topological structure and/or basic graph properties as background knowledge. Many previous studies addressing such attacks as identity disclosure, however, concentrate on preserving privacy in simple graph data only. In this paper, we consider the identity disclosure problem in weighted graphs. The motivation is that, a weighted graph can introduce much more unique information than its simple version, which makes the disclosure easier. We first formalize a general anonymization model to deal with weight-based attacks. Then two concrete attacks are discussed based on weight properties of a graph, including the sum and the set of adjacent weights for each vertex. We also propose a complete solution for the weight anonymization problem to prevent a graph from both attacks. In addition, we also investigate the impact of the proposed methods on community detection, a very popular application in the graph mining field. Our approaches are efficient and practical, and have been validated by extensive experiments on both synthetic and real-world datasets.

• The Journal of Information Systems
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• v.28 no.4
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• pp.27-47
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• 2019

Purpose The study examined the key factors influencing the formation mechanism of SNS addiction. Based on the use and gratification theory, we considered relationship maintenance, perceived enjoyment, and self-expression as main desires to induce SNS addiction. The characteristics of SNS users were also considered as major factors affecting SNS addiction. In particular, self-control and subjective well-beings were considered to be prevention factors that could reduce SNS addiction, while SNS relational intimacy was considered to be a facilitator that would increase SNS addiction. Design/Methodology/Approach A structural equation modeling (SEM) method was used to test the theoretical framework based on a sample of 224 Facebook users who have used it more than 6 months. Confirmation factor analysis was conducted to check the reliability, convergent validity, and discriminant validity. Findings Relationship maintenance had a significant effect on self-disclosure intention and SNS addiction, respectively. Perceived enjoyment was significantly related to self-disclosure intention, while it was insignificantly associated with SNS addiction. However, self-expression was not significantly related to both self-disclosure intention and SNS addiction. Consistent with our expectations, both self-control and subjective well-beings had negative effects on SNS addiction. The analysis results found that SNS relational intimacy was positively related to SNS addiction.