• Design Convergence Study
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• v.18 no.3
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• pp.71-87
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• 2019

Previous research has shown that the use of self-disclosure, the process of revealing personal thoughts and feelings, in conversational agents (CAs) increases overall user evaluations. However, research exploring the effects of self-disclosure in different situations or dialogue types is limited. This study investigated the effects of self-disclosure and dialogue type (task- vs. social-oriented) on trust, usefulness, and usage intention. Results showed significant interaction effects between self-disclosure and dialogue type. For CAs that did not use self-disclosure, trust, usefulness, and usage intention were higher in task-oriented dialogues. In contrast, CAs that did use self-disclosure had higher trust, usefulness, and usage intention in social-oriented dialogues. These results suggest that researchers and designers should consider the specific dialogue types and corresponding user goals when adding human qualities, such as self-disclosure, to CAs.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.281-288
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• 2019

This study examines the relationship between R&D intensity and disclosure. R&D activities are essential in bringing innovation to companies. However, R&D activities are naturally uncertain and increase information asymmetry. Thus, firms with high R&D activities are more likely to have the incentive to communicate the potential of R&D investment to the market through voluntary disclosure and, concurrently, resolve information asymmetry. Meanwhile, incentives to less voluntary disclosure exist because of the proprietary cost and the risk of competitiveness loss. Furthermore, the uncertainties inherent in R&D activities caused the possible decrease in the information accuracy. For the two opposing views, this study investigates the relationship between R&D intensity and disclosure frequency using the Regulation Fair Disclosure data in Korea. Moreover, the relationship between R&D intensity and usefulness of the information disclosed is also examined. Using firm sample listed in the 2011-2016 Korea Stock Market, results show that firms with high R&D intensity make disclosures more frequent. Subsequently, the analysis using forecast sample shows that management forecast error is higher in firms with high R&D intensity. This research contributes to the existing literature by presenting evidence that R&D intensity is a significant factor affecting manager's disclosure behavior and information usefulness.

• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• The Korean Journal of Archival Studies
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• no.81
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• pp.45-87
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• 2024

This study aims to discuss ways to improve the information disclosure system centered on the Freedom of Information Act by analyzing the revision history of the Act and interviewing information disclosure experts. First, the study analyzed the revision history and contents of the Act from its enactment to today. It found that although positive amendments have been made in terms of expanding the right to know, they have been limited to operational aspects, and no amendments have been made to the criteria for determining information subject to disclosure. The interview was organized into three areas: achievements, problems, and improvements of the Act. The analysis was conducted by breaking down the content of each area and organizing it into themes. In conclusion, the study proposed eight recommendations for improvement, including expanding the scope of information disclosure, categorizing the information to be disclosed, securing a procedure for appealing the non-disclosure of information, increasing the effectiveness of the committee, introducing penalties and disciplinary regulations, establishing an Information Disclosure Appeals Tribunal, establishing systematic controls to prevent misuse of the right to request information, and merging the Public Data Act with the Freedom of Information Act.

• International Journal of Internet, Broadcasting and Communication
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• v.11 no.3
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• pp.41-48
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• 2019

The Management Discussion and Analysis(MD&A) provides investors with an opportunity to gain insight into the company from a manager's perspective and enables short-term and long-term analysis of the business. And MD&A is an important channel through which companies and investors can communicate, providing a useful source of information for analyzing financialstatements. MD&A is measured by the quality of disclosure and there are many previous studies on the usefulness of disclosure information. Therefore, it is very important for the financial analyst who is the representative information user group in the capital market that MD&A Disclosure Quality is measured in real-time in combination with IT information technology and provided timely to financial analyst. In this study, we propose a method that real-time data is converted to digitalized data by combining MD&A disclosure with IT information technology and provided to financial analyst's information environment in real-time. The real-time information provided by MD&A can help the financial analysts' activities and reduce information asymmetry.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.327-333
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• 2021

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

• Journal of Korean Society of Archives and Records Management
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• v.16 no.1
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• pp.61-88
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• 2016

This study aims to present the reorganization plan for the effective operation of the Information Disclosure System by researching on problems with regard to the system's actual operation. For that purpose, this study has examined issues by conducting an investigation regarding a survey by personnel in charge of the system as well as the status of the Information Disclosure System in central administrative agencies. By examining the issues presented, a number of problems were identified for which this study suggests plans for solutions. The solutions proposed in this study are as follows: a) all agencies must establish a department dedicated to information disclosure and improve their system to meet any increase in the amount of work by flexibly allocating human resources according to the workload, b) a uniform and standardized operation guide must be created, c) education programs with regard to the original Information Disclosure System should be expanded, and d) so on.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.73-84
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• 2020

The paper investigates the effect of the factors on the disclosure of sustainable development information of enterprises. The research sample includes 120 manufacturing companies listed on Vietnam stock market in 2019. This research uses ordinary least squares (OLS) to address econometric issues and to improve the accuracy of the regression coefficients. The empirical results show that five variables have a statistically significant positive effect on disclosure of sustainable development information of manufacturing companies, including firm size (SIZE), independence of board of directors (BOD), foreign ownership (FRO), return on equity (ROE), and financial leverage (LEV). The results indicate that state ownership (STO) has a statistically significant negative effect on disclosure of sustainable development information of manufacturing companies listed on Vietnam stock market. Besides, the research results also show there is a large difference in the disclosure of sustainable development information between listed companies in Vietnam, those of other emerging economies in the region, and the companies in developed markets. Therefore, this paper provides a new insight to managers and related parties on how to improve the firm's sustainability disclosure to bring benefit for the firm itself and the stakeholders by reasonable decisions about the factors that affect disclosure of sustainable development information.

• 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.