• Knowledge Management Research
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• v.21 no.2
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• pp.1-19
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• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• Journal of Information Technology Applications and Management
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• v.19 no.2
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• pp.149-179
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• 2012

This study explores the reporting tendencies of project managers when sending a status reports to their respective senior managers in information systems development project. It also examines the effect of selective reporting on report quality and systems development performance. The research model is proposed based on literature survey as well as key points from Iacovou et al. [2009] which is an extension of selective reporting in information systems project. Analysis of responses from 257 project managers in information systems industry indicates that pessimistic reporting by project managers has negative effect on both report quality (mediator variable) and systems development performance, while optimistic reporting has no significant effect on systems development performance. The CEO interest has an impact on the senior manager's power, which in turn leads to optimistic reporting by project managers. The senior manager's character has an impact on the senior manager's leadership, which in turn leads to pessimistic reporting. No direct relationship exists either between CEO interest and optimistic reporting or between senior manager's character and pessimistic reporting. In addition, trust toward the senior managers is significantly related to pessimistic reporting. Finally, report tendencies are also found to be affected by the active/passive characteristics of project managers.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.841-848
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• 2021

This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.11 no.3
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• pp.1319-1335
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• 2017

This paper proposes an opportunistic reporting-based sensing-reporting-throughput optimization scheme that maximizes the spectral efficiency of secondary users (SUs) in cooperative cognitive radio networks with a soft combining rule. The performance of cooperative spectrum sensing depends on the sensing time, the reporting time of transmitting sensing results, and the fusion scheme. While longer sensing time and reporting time improve the sensing performance, this shortens the allowable data transmission time, which in turn degrades the spectral efficiency of SUs. The proposed scheme adopts an opportunistic reporting scheme to restrain the reporting overhead and it jointly controls the sensing-reporting overhead in order to increase the spectral efficiency of SUs. We show that there is a trade-off between the spectral efficiency of SUs and the overheads of cooperative spectrum sensing. The numerical results demonstrate that the proposed scheme significantly outperforms the conventional sensing-throughput optimization schemes when there are many SUs. Moreover, the numerical results show that the sensing-reporting time should be jointly optimized in order to maximize the spectral efficiency of SUs.

• Journal of Information Technology Applications and Management
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• v.11 no.3
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• pp.117-135
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• 2004

The purpose of this research is to examination whether End-User Computing relative factors are ap-plied in Computer Assisted Reporting. Computer Assisted Reporting is closely related to End-User Computing, because IT and IS be used by reporting for data gathering and analysis. For the purpose, we've produced a survey, and then studied the effects of the use of Computer Assisted Reporting tools on the report's satisfaction and job performance. As a result, The degree of use of Computer Assisted Reporting significantly affects the degree of satisfaction and job performance. for this reason, this research can give an insight for the extension of End-User Computing relative research.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.9 no.8
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• pp.2755-2773
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• 2015

Cooperative spectrum sensing increases the detection performance in a cognitive radio network, based on the number of sensing nodes. However, as the number of sensing nodes increases, the reporting overhead linearly increases. This paper proposes two kinds of cooperative spectrum sensing with limited reporting in a centralized cognitive radio network, a soft combination with threshold-based reporting (SC-TR) and a soft combination with contention-based reporting (SC-CR). In the proposed SC-TR scheme, each sensing node reports its sensing result to the fusion center through its own reporting channel only if the observed energy value is higher than a decision threshold. In the proposed SC-CR scheme, sensing nodes compete to report their sensing results via shared reporting channels. The simulation results show that the proposed schemes significantly reduce the reporting overhead without sacrificing the detection performance too much.

• The Journal of Economics, Marketing and Management
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• v.5 no.2
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• Journal of Industrial Convergence
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• v.20 no.11
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• pp.105-112
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• 2022

The purpose of this study is to examine the moderating effect of the reporting earnings strategy on the relationship between managerial ability and manager performance-reward sensitivity. Both upward and downward adjustments can occur in the direction of management performance adjustment according to the manager's reporting earnings strategy. was found to decrease performance-based performance-reward sensitivity. The underreporting strategy is hypothesized that, although additional compensation is paid for the performance of the reporting strategy according to the manager's ability, the level of compensation increases, but this type of compensation will decrease the performance-reward sensitivity because this type of compensation is irrelevant to the actual performance of the manager. This is the result of indirectly confirming that discriminatory compensation is provided for upward and downward adjustment of business performance according to the reporting earnings strategy.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.883-892
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• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.10
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• pp.3302-3320
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• 2014

An allocation of sensing and reporting times is proposed to improve the sensing performance by scheduling them in an efficient way for cognitive radio networks with cluster-based cooperative spectrum sensing. In the conventional cooperative sensing scheme, all secondary users (SUs) detect the primary user (PU) signal to check the availability of the spectrum during a fixed sensing time slot. The sensing results from the SUs are reported to cluster heads (CHs) during the reporting time slots of the SUs and the CHs forward them to a fusion center (FC) during the reporting time slots of the CHs through the common control channels for the global decision, respectively. However, the delivery of the local decision from SUs and CHs to a CH and FC requires a time which does not contribute to the performance of spectrum sensing and system throughput. In this paper, a super-allocation technique, which merges reporting time slots of SUs and CHs to sensing time slots of SUs by re-scheduling the reporting time slots, has been proposed to sense the spectrum more accurately. In this regard, SUs in each cluster can obtain a longer sensing duration depending on their reporting order and their clusters except for the first SU belonged to the first cluster. The proposed scheme, therefore, can achieve better sensing performance under -28 dB to -10 dB environments and will thus reduce reporting overhead.