• 응용통계연구
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• 제25권5호
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• pp.743-755
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• 2012

Researchers using various of statistical data want to obtain microdata for a detailed analysis. Institutes need to provide microdata after masking processes for sensitive data. Many researchers have used the proportion of unique identity for the measurement of disclosure risk. We proposed a new measurement of disclosure risk that considers the case that all identities are the same or similar. As an application example, we compare the newly proposed measurement and the existing measurement using 10667 data in 'Korea Household Income and Expenditure Survey data for 2010'.

• International Journal of Internet, Broadcasting and Communication
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• 제14권3호
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• pp.270-275
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• 2022

Examining whether the relationship between proprietary information cost and management's disclosure decision is also valid for domestic companies is expected to provide meaningful implications for investors and regulatory authorities. However, there are no domestic studies related to proprietary information costs so far. This study examines whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. This study used the measurement quality of disclosure to examine whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. As a result of empirical analysis, it was confirmed that there is a negative relationship between proprietary information cost and the quality of disclosure. This suggests that management tends to make disclosure decisions in consideration of not only the benefits of disclosure but also proprietary information costs resulting from disclosure in order to maximize corporate value. These findings are expected to have significant implications for investors and related policy authorities.

• 융합경영연구
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• 제4권4호
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

• 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.

• 대한가정학회지
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• 제26권3호
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• pp.209-224
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• 1988

The purpose of this study is to investigate the relations between spouse's self-disclosure and marital adjustment. A measurement tools used for this study are self-disclosure scale, which was adapted and reproducted from Jourard's Self-Disclosure! Questionnaire(JSDQ), and marital adjustment scale, which was modified and supplemented form Dyadic Adjustment Scale (D.A.S). developed by Spanier. The subjects were 154 married couples dwelling in Seoul and questionnaires are recorded separately by both spouses. Statistical methods such as frequency, percentage, mean, standard deviation, one way ANOVA and pearson correlation were used for data analysis. The results of this study are as follows; 1) For husband, self-disclosure degree was significant difference according to level of education. That is, the more husband was higher level of education, the more husband tended to disclose to wife. 2) Among the variables to have influence on the marital adjustment, level of education and marriage pattern had influence on wive's martial adjustment and family income and marriage pattern had influence on husbands' marital adjustment. 3) Wives were higher disclosed than husbands and wives were more disclosed than perceived husbands' disclosure. 4) There were positive correlation between the self-disclosure of husbands and the marital adjustment of wives. (r+.3872, p<.005) And there were positive correlation between the self-disclosure of wives and the marital adjustment of husbands. (r=.4997, p<.005) 5) For wives, the perception of husbands' disclosure correlates with wives' marital adjustment. (r=.4592, p<.005) For husbands, the perception of wives' disclosure correlates with husbands' marital adjustment.(r=.5610, p<.005) From this results, full and honest self-disclosure is needed for high marital adjustment of a married couple. In the future, a study on the relationship between self-disclosure and marital adjustment is need to various measure of many subject.

• 대한간호학회지
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• 제30권3호
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• pp.571-583
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• 2000

The purpose of this study was to identify the level of self-disclosure and clinical competency and the relationships between self-disclosure and clinical competency in nursing students. The subjects were consisted of 662 nursing students from six universities and five junior colleges. The data were collected conveniently by self reporting questionnaires given to the students from September 13 to October 23, 1999. The instruments for this study were JSDQ and clinical competency measurement tool. The data were analyzed by SAS/PC program using descriptive statistics, t-test, ANOVA, Pearson correlation coefficient. The results of this study are as follows : 1. The mean score for the level of self- disclosure was 3.29$\pm$0.98. 2. The mean score for the level of clinical competency was 3.93$\pm$1.00. The mean score for the dimension of skills, professional attitudes, teaching and coordinating, nursing process, interpersonal relationships were 4.09$\pm$0.77, 4.08$\pm$0.82, 3.97$\pm$ 0.90, 3.77$\pm$0.76 and 3.37$\pm$0.75 respectively. 3. The statistically significant difference in the score of the self-disclosure according to the educational background (F=9.42, p<.01), grade (F=5.59, p<.01), religion (F=2.68, p<.05), satisfaction of nursing major (F=14.20, p<.0001), and satisfaction of nursing practice (F=5.42, p<.01) was obtained. 4. The statistically significant difference in the score of the clinical competency according to the grade (F=32.44, p<.0001), achieved performance records (F=3.52, p<.05), satisfaction of nursing major (F=12.06, p<.0001), satisfaction of nursing practice (F=27.35, p<.0001) was obtained. 5. The data shows the positive correlations between self-disclosure and skill (r=.3231, p<.0001), between self- disclosure and teaching/coordinating (r=.1912, p<.0001), between self-disclosure and interpersonal relationship (r=.3064, p<.0001), between self-disclosure and professional attitude (r=.2789, p<.0001), between self-disclosure and nursing process (r=.2766, p<.0001).

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권9호
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• pp.1653-1667
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• 2011

Privacy is one of the most important and difficult research issues in ubiquitous computing. It is qualitative rather than quantitative. Privacy preserving mainly relies on policy based rules of the system, and users cannot adjust their privacy disclosure rules dynamically based on their wishes. To make users understand and control their privacy measurement, we present a scheme to quantize the personal privacy. We aim to configure the person's privacy based on the numerical privacy level which can be dynamically adjusted. Instead of using the traditional simple rule engine, we implement this scheme in a complex way. In addition, we design the scenario to explain the implementation of our scheme. To the best of our knowledge, we are the first to assess personal privacy numerically to achieve precision privacy computing. The privacy measurement and disclosure model will be refined in the future work.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.219-228
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• 2022

High-profile corporate crises have sparked a surge in interest in corporate governance (CG) and corporate reputation (CR). Company governance issues in many companies contribute to corporate failures and a bad reputation. Transparency is the glue that holds any group or organization together while also connecting it to a coalition of key stakeholders. This research focuses on how corporate governance factors (such as board independence, board size, board meetings, and board gender) and company characteristics affect the reputation of Malaysian public listed companies (PLCs). Many studies have looked into the characteristics of corporate governance in Malaysian businesses. However, none of the research has explored this issue using the new reputation measurement. A sample of the 100 largest companies listed on Bursa Malaysia based on their market capitalization for the year ended 2018 was selected. A new measurement, the disclosure index, was created and used to analyze reputation disclosure in the annual report of a corporation. The independent director, board size, and board meeting were statistically significant and associated with the level of reputation disclosure, according to the findings of this study. The results suggest that company directors prioritize good governance and management quality to boost their firm's reputation and acquire a competitive edge.

• 산경연구논집
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• 제11권1호
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• pp.19-28
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• 2020

Purpose: This research aims to empirically investigate the motivation of corporate voluntary disclosure by exploring the impact of historical loss on corporate social responsibility disclosure (CSRD). Research design, data, and methodology: This paper takes Chinese A-share listed firms that issued standalone social responsibility reports during the period of 2009-2017 as a sample. Drawing on extant literature, this paper defines historical loss firms as firms with net profit greater than or equal to 0 and undistributed profit less than 0. The tendency score matching method (PSM) is used to find matching samples for historical loss firms. Then OLS regression is conducted to investigate the relationship between historical loss and corporate social disclosure. Results: The results show that historical loss has a significant positive impact on the quality of corporate social responsibility disclosure. After changing the measurement of independent and dependent variables as well as adopting different matching methods to screen the control group, the results still hold. Further research indicates that the relationship between historical loss and CSRD is influenced by corporate financing constraints and industry competition. Conclusions: This research supports the resource motivation hypothesis of corporate social responsibility disclosure, and provides empirical evidence for regulators to strengthen supervision on corporate disclosure.

• Asian Journal of Business Environment
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• 제9권2호
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.