• Journal of the Korea Institute of Information Security & Cryptology
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• v.34 no.2
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• pp.323-333
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• 2024

Recently, Syntheic data has been in the spotlight as a technology that can protect personal information while maintaining the patterns and characteristics of actual data. Accordingly, technical and institutional research on synthetic data is actively being conducted, but it is difficult to actively use synthetic data due to the lack of clear standards and guidelines. This study is a preliminary study for quantifying the disclosure risk of synthetic data, and derives a privacy disclosure risk index through statistical methodology and suggests specific application measures to comply with the General Data Protection Regulation(GDPR). It is expected that the disclosure risk and the balance of data utility can be controlled through the privacy disclosure risk index of this study in an open data environment.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.27-35
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• 2019

The paper examines the level of disclosure on Islamic banks' performance in the United Arab Emirates (UAE). The data was collected through content analysis of annual reports and financial statements of all fully-fledged Islamic banks working in the UAE over the period 2009 to 2013. Return on Assets is used as a proxy for the performance of Islamic banks while disclosure index is used as a proxy for Islamic banks' disclosure. Also, predetermined variables are used in the study like Size, Deposits, Non-Performing Investments and Capital to Risk Weighted Assets Ratio. Two-Stage Least-Square regression method is used to check the interdependence relationships between disclosure and performance of Islamic banks in the UAE. The results show a significant relationship between performance and disclosure in the UAE Islamic banks. Our regression results show that Islamic banks with higher levels of disclosure lead to higher operating performance. Furthermore, the performance has a great impact on the level of disclosure which means Islamic banks with high performance measures will disclose more information for investors and other institutions in order to reduce the cost of equity and increase their values in the market. This study is considered as a battery for further studies in the relationship between disclosure and financial performance of Islamic banks at a global level.

• Asian Journal of Business Environment
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• v.10 no.1
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• pp.45-50
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• 2020

Purpose: This paper examines the theoretical grounds for the disclosure of the Korea Fair Trade Commission. Three central measures of the disclosure are scrutinized: The interconnected status of affiliate companies, the important matters of private affiliates, and the large internal transactions. Contemplating on three measures, respectively, we review the rationale and derive policy implications. Research design, data, and methodology: Collecting the data of violation rates and remedial measures, we analyze the intensity of the disclosure enforcement. These statistics are critically reviewed by the economic literature of mandatory disclosure. Results: Statistics evince that the Korea Fair Trade Commission has enforced the regulatory disclosure quite successfully. Violation rates of the disclosure has declined from the outset. It demonstrates that the Korea Fair Trade Commission has enforced those measures satisfactorily for about a decade. But we cannot ascertain empirically whether the regulatory disclosures are socially and economically beneficial. To evaluate the effect of the regulatory disclosures precisely, we need a further empirical investigation. Conclusions: Despite the lack of policy evaluation, this study suggests complementary measures for current disclosures. First, disclosure of executive compensation in privately held subsidiaries must be introduced. Second, the controlling shareholder/manager should be responsible for information disclosure on foreign subsidiaries.

• Journal of Korean Academy of Nursing
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• v.15 no.3
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• pp.31-38
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• 1985

This study attempted to measure self-disclosure changes of nurses a result of human relations training. The study population consisted of 49 nurses in Seoul. The instrument used in this study was the Self-disclosure questionnaire developed by Jourard in 1958, was designed to measure verbalized aspects of self-disclosure defined as a voluntary act of revealing personal data about oneself including beliefs, values, feelings and perceptions to another person. The SDG instrument is devided into six areas: attitude, taste and interest, personality, money, work and body. The main findings were summarized as follows: 1. After training, the subjects disclosed more than before. 2. Subjects tended to very the amount of self-disclosure with respect to the category of information to which an item about the self belonged. Two clusters of aspects emerged, a high disclosure cluster including Attitude, Tastes and Interests, Personality and Work, and a low disclosure cluster comprised of Money and Body. 3. Before and after training, there was significant difference in the self-disclosure to the peer nurses. Subjects showed the highest self-disclosure to friend, with lesser amounts to patient. 4. Charge and head nurses showed the highest differences in self-disclosure resulting from human relations training.

• The Journal of Korean Association of Computer Education
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• v.13 no.2
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• pp.71-80
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• 2010

This study has its purpose on analyzing the problems of data connection between general management institution and itemized management institution shown through the college information disclosure project and presenting the plan to substantialize data connection between general management institution and itemized management institution. To make close inquiry into the related problem and induce plans for substantialization, this study analyzed the previous related research data as well as the connection status of information disclosure item of Korea Foundation for the Promotion of Private School, the itemized management institution, to induce problems; induced substantialization plan for data connection of itemized connection institution. As for the substantialization plan based on such, plan to integrate schools and department codes, plan to automatize data connection and plan to secure reliability of information were established. It is anticipated that the plan to substantialize data connection between management institutions reckoned through the result of this study would be used as the basic data for information disclosure project providing various reliable information from Ministry of Education, Science and Technology, General management institution, itemized management institution and college.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.271-281
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• 2020

This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors' decision making at earnings announcements. This paper shows analytically that the information content of TI beyond book income is determined by the relative informativeness of TI exceeding that of book-tax differences (BTDs), and therefore should be affected by the earnings quality of TI relative to BTDs. This study collects data on earnings announcements from Korean listed firms and employs multiple regression tests for earnings persistence, a major indicator of earnings quality, of TI and BTDs and their information content. The empirical test results show that TI is more persistent than BTDs for the entire sample in this study. Further, the investors' reaction to TI is greater than that to BTDs, and the market response to TI controlling for BI is positive. However, the market test results are significantly observed only in the subsample group with full disclosure of financial statements, not in the samples with disclosure of aggregated earnings only. In sum, this study provides new evidence that the TI information obtained from a detailed earnings announcement is useful for investors in addition to book income.

• Journal of Korean Society for Quality Management
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• v.50 no.4
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• pp.735-749
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• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.

• The Journal of Asian Finance, Economics and Business
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• v.4 no.3
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• pp.5-17
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• 2017

This study extends research into whether disclosure of corporate and financial information is associated with firms' costs of equity capital. This study sets out to examine empirically the determinants of corporate disclosure in the annual reports of 37 largest and most liquid firms listed on Kazakhstan Stock Exchange (KASE) in Kazakhstan. It also reports the results of the association between company-specific characteristics and disclosure of the sample companies. Based on the analysis of existing empirical research, the disclosure index has been constructed and regression analysis of the influence of the disclosure index on the cost of equity capital has been conducted. The obtained results show that the received findings correlate with foreign empirical studies, and the disclosure index in this sample has a negative impact on the cost of equity capital. Using cost of equity capital estimates derived from capital asset pricing model, we find that firms with higher levels of financial transparency are associated with significantly lower costs of equity capital. Economic theory assumes that by increasing the level of corporate reporting, firms not only increase their stock market liquidity, but also decrease the investors' estimation risk, arising from uncertainty about future returns and payout distributions. The results show that firms on the Kazakhstan market can reduce their cost of equity capital by increasing the level of their voluntary corporate disclosures.

• International Journal of Advanced Culture Technology
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• v.7 no.2
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• pp.103-112
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• 2019

Online self-disclosure was hypothesized as a mediating variable, explaining the relationship between Facebook access motivation (relationship expansion, curiosity about others' life, maintenance of social connection, social pressure from others, habitual use, impression management, searching for information, and content sharing) and Facebook addiction. Data came from 407 high school students in the Busan, and Gyeongnam provinces. Structural analysis was used to specify the relations among measured construct. Facebook access motivation of curiosity about others' life, Facebook access motivation of maintenance of social connection, Facebook access motivation of social pressure from others, Facebook access motivation of habitual use, and Facebook access motivation of impression management were significant predictors of Facebook addiction. Online self-disclosure mediates between Facebook access motivation of curiosity about others' life, Facebook access motivation of social pressure from others, Facebook access motivation of searching for information & Facebook access motivation of content sharing and Facebook addiction. Viewing online self-disclosure as a mediator has important implications for social media addiction counseling practice.

• Journal of Digital Convergence
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• v.19 no.10
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• pp.49-61
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• 2021

In a disaster situation such as COVID-19, our society has experienced the spread of the damage due to confirmed patients who have a negative or uncooperative attitude toward the disclosure of personal information. Accordingly, this study aims to find a policy direction that can improve the awareness of the disclosure of personal information about confirmed COVID-19 patients. This study classified the concept of acceptability into personal and social acceptability, and statistically verified their relationship with influential factors. In this study, 594 cases of data collected through an online survey were used. The analysis results show that the greater the trust in the government's personal information management capability, the lower the perception of the risks associated with the disclosure of personal information, and the lower the awareness of the risk, the higher the personal and social acceptability of the personal information disclosure of COVID-19 confirmed patients. In addition, the greater the recognition of the utility of personal information disclosure, the higher the perception of personal and social acceptability of the personal information disclosure. It is expected that the analysis results and discussions of this study will be useful information for policy development to create a more mature social atmosphere to reduce the public's reluctance to disclose information not only in COVID-19 but also in new disaster situations in the future.