• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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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.

• Journal of the Korean Society for Library and Information Science
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• v.44 no.1
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• pp.137-155
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• 2010

This study was conducted to propose the improvements by analyzing the actual state of Education Information Disclosure related to the school libraries of elementary and middle schools and by grasping its problems. In order to do that, we examined the Education Information Disclosure standards in school libraries in Korea. The actual state of information disclosure on 13 items related to school libraries was analyzed, using S High School in Seoul as a case study. In addition, in understanding the values of school libraries easily and informing them exactly through Education Information Disclosure, it was judged that the forms and guides for disclosure and the level of school introduction services were somewhat insufficient. On the basis of that, some improvements were proposed, which could help to make the operation and management of Education Information Disclosure in school libraries more efficient.

• Journal of Korean Society of Archives and Records Management
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• v.22 no.3
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• pp.37-53
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• 2022

This study aims to discuss the issues of the detailed criteria of information subject to nondisclosure of the current National Assembly Information Disclosure Regulations and provide alternative strategies for the issues. As a theoretical study, the relevant previous studies were analyzed, the history of the National Assembly Information Disclosure Regulations was summarized, and the legal and institutional concept of the detailed criteria was discussed. Subsequently, the detailed criteria were analyzed in three aspects, namely, composition, operation, and content. For this analysis, opinions were collected by conducting interviews with five experts related to information disclosure at the National Assembly. In conclusion, the study provides alternative strategies, including a comprehensive revision of the National Assembly Information Disclosure Regulations, the necessity of revising detailed criteria, and the formation of a temporary specialized organization for revising detailed criteria.

• Asia-Pacific Journal of Business
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• v.14 no.3
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• pp.271-281
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• 2023

Purpose - The purpose of this study is to investigate influential attributes of intention to purchase in the context of cafe business. Design/methodology/approach - The explained variable is intention to purchase. This study used organic, healthiness, and nutrition disclosure as the main attributes to account for intention to purchase. Research target of this work is consumers experienced with Starbucks. The number of observation is 455. Multiple regression analysis is adopted for testing hypotheses. Findings - The results presented that organic positively affect healthiness. Also, nutrition disclosure positively moderates the relationship between healthiness and organic. Moreover, intention to purchase is positively influenced by healthiness. Research implications or Originality - Given the results, this informs cafe managers. Also, this research sheds light to the literature by unveiling the moderating effect of nutrition disclosure in the cafe consumer research domain.

• Quality Improvement in Health Care
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• v.17 no.1
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• pp.69-78
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• 2011

Objectives : The purpose of this study was to determine whether the published AMI report card could reduce in-patient mortality, 7-day after discharge mortality, and length of stay (LOS). Methods : Interrupted time-series intervention analysis was used to evaluate the impact of the report card for AMI care quality in November 2005 in terms of risk-adjusted in-patient mortality, risk-adjusted 7-day after discharge mortality, and DRGs case-mix LOS using the claim data of Health Insurance Review and Assessment Service. Results : Public disclosure of AMI care quality decreased risk-adjusted in-patient mortality and DRGs case-mix LOS by 0.00050% per month and 0.042 days per month respectively, however there was no effect on risk-adjusted 7-day after discharge mortality. Patterns of effect of public disclosure on AMI outcomes were a fluctuating pattern on risk-adjusted mortalities and a pulse impact for 1 month on DRGs case-mix LOS. Conclusions : We found the public disclosure of AMI care quality had decreasing effects on risk-adjusted in-patient mortality and DRGs case-mix LOS, but the size of the effect was marginal.

• Journal of Korean Society of Archives and Records Management
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• v.14 no.3
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• pp.83-103
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• 2014

This study analyzed whether the difference in the management and rulings of the information disclosure deliberative committees (IDDCs) is between the central agency and the local agency. This study found that first, the IDDC of the local agency had a more desirable meeting format and committee composition than that of the central agency. However, there were less differences in the IDCC rulings between the two agencies. Second, the IDDCs of the central agency and the local agency were influenced by different factors. Third, the change of the political regime strongly influenced the IDDCs meeting format and rulings in the central government. However, it rarely influenced the IDDCs of the local government. A comparative analysis showed that there were differences in the management and rulings of the IDDCs between the central agency and the local agency. With these findings, the study concluded that the IDDCs of the two agencies need to be approached differently.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.12 no.1
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• pp.65-86
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• 2001

This study aims to analyze the current policies and problems associated with the electronic records disclosure and to suggest the access paradigm for electronic records management. For this, Act on Disclosure of Information by Public Agencies. Public Records Management Act, and Electronic Government Act are analyzed in the light of public access to electronic records. The analysis lays special emphasis on the scope of public records to be disclosed, time to disclosure of public records. computer editing for pubic service. records dissemination through Internet, and the role of records centers and public libraries. Based upon the analysis, policy directions for electronic records management are suggested.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.123-133
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• 2021

This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.601-611
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• 2020

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.