• Journal of the Korea Society of Computer and Information
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• v.23 no.4
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• pp.25-31
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• 2018

In recent years the privacy issue on social media is often being discussed. The purpose of this study is to explore the relationships among user gender, user group according to user activity level (highly active vs less active) and self-disclosure in social media. We collected a total of 180 million tweets issued by 13 million twitter users for 12 months and investigated attributes of tweet (user's profile, profile image, description, geographic information, URL) which are related to self-disclosure and boundary impermeability. The results show there are significant (p<0.001) interactions between user gender, user group and each attribute of tweet that are related to self-disclosure and show that the patterns of self-disclosure are different across attributes. The results also show that the mean self-disclosure scores and boundary impermeability of top 10% highly active users are significantly higher than other less active users for all genders.

• Journal of Environmental Science International
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• v.30 no.10
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• pp.863-877
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• 2021

While there a growing interest in Voluntary Carbon Disclosure (VCD), comparatively little is discussed whether the improved quality of voluntary carbon disclosure can lead to subsequent changes in a company's carbon reduction performance. Drawing on companies under the Korean Emission Trading Scheme (ETS) with the contents analysis of their sustainable reports, the present research seeks to address the existing knowledge gaps in the current literature on environmental disclosure. Findings empirically show that an increase in the voluntary carbon disclosure score is positively transformed into changes in carbon performance and further develop that the effect of voluntary carbon disclosure on carbon performance varies depending on changes in management capability with the moderation effect.

• Asian Journal of Business Environment
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• v.11 no.4
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• pp.39-45
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• 2021

Purpose: This study is designed to investigate the extent and nature of climate change disclosure of listed pharmaceutical companies of Bangladesh. Research design, data and methodology: In order to perform this research, a content analysis methodology is used. A climate change disclosure index is constructed to examine 12 different climate change disclosure issues. Information is collected from the annual reports of 29 pharmaceutical companies listed on the Dhaka Stock Exchange for the year 2019. Results: This study finds that only 48.28% of the sample companies provided disclosure on at least one issue regarding climate change. 'Energy savings' is the mostly disclosed issue whereas 'Pollution control expenditure', 'Biodiversity conservation initiatives' are the least disclosed issues. Research implication: This study concludes 64.29% of the companies examined, use less than five sentences for climate change disclosure, which depicts unsatisfactory disclosure practices regarding climate change issues. Study findings would be helpful for different industries of Bangladesh to implement efficient climate change reporting Practice. Future studies can be conducted on other industries to obtain more comprehensive result.

• Asia Marketing Journal
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• v.25 no.1
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• pp.26-36
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• 2023

This study examines the effects of disclosing sales commissions pertaining to an influencer discount code on perceived sincerity of an influencer and attitude toward using the discount code. In Study 1, consumers participated in a two-cell (commission disclosure: absent vs. present) between-subjects experimental design. In Study 2, consumers participated in a two (commission disclosure: absent vs. present) by two (discount level: low vs. high) between-subjects experimental design. The findings of Study 1 demonstrate that the sales commission disclosure pertaining to discount codes results in a higher perceived sincerity of the influencer. The results of Study 1 also reveal that the perceived sincerity of the influencer mediates the effect of the disclosure (vs. no disclosure) on attitude toward using the discount code. Further, the findings of Study 2 demonstrate the robustness of these disclosure effects regardless of whether the discount level is low or high.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.29 no.2
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• pp.169-197
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• 2018

The research aims to analyze current university information disclosure services in the perspectives of both university records management and services and to recommend ways to improve the current university information disclosure systems and services. The research collects and analyzes various raw data such as laws, guidelines, and manuals of university information disclosure services and the portal site of 'Higher Education in Korea' also known as 'dae-hak-al-ri-mi', and data on each homepage of 40 cooperative universities selected as the research sample. At the result, the research found some limits in the current operation of university information disclosure services: first, the information posted on the university disclosure information system is mostly focused on administrative information rather than information related to research or education within universities. Second, there are the high rate of error and frequent modification in the information posted on the disclosure information system. Third, the menus on both the information disclosure system and homepages of each cooperative university are useless or contents of the menus are empty. The research suggests some solutions to improve these problems: it is required to make up the current legal systems for university information disclosure services and to cooperate all organizations and universities related to university information disclosure services within the united system and rule. Also, it is crucial to attach the metadata of the disclosed information when to post the information to the university disclosure information systems. Finally, it is necessary for each university to employ archivists not only to develop qualified university records to maintain the unique roles and value of universities but also to disclose reliable and authentic information to users and manage the university information disclosure systems effectively and efficiently.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.8
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• pp.86-93
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• 2018

This study examines the differences in the determinants of dividend payout across advance disclosure firms and ordinary disclosure firms using firm-level data from firms listed on the Korea Exchange. Results are as follows: First, firm characteristics of advance disclosure firms significantly differ from those of ordinary disclosure firms in all variables except sales growth and operating risk variables. Second, regression results show that the determinants of dividend payout from ordinary disclosure firms are generally similar to results of previous studies. However, determinants of advance disclosure firms contain only few variables such as Tobin's Q, corporate bond yield, and operating cash flows from conventional factors. Third, logistic regression results show that factors affecting the probability of dividend payment substantially differ across advance disclosure firms and ordinary disclosure firms. These results suggest that the motivation and incentive of dividend payout from firms choosing advance disclosure are substantially and systematically different from those of ordinary disclosure firms.

• 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.

• Korean Management Science Review
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• v.29 no.2
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• pp.1-20
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• 2012

While feeling anxious about the risk of exposure of personal information and privacy, users of microblogs and social network services are continuously using them. This study aims to develop a model to investigate this phenomenon. Specifically, this study explores the relationship between personal characteristics (represented by privacy concern and self-presentation) and an individual's self-disclosure. An individual's personal belief (represented by perceived risk and perceived trust) is also tested as an mediator between the relationship. Through a questionnaire survey to 183 twitter users in Korea, the results indicate that self-presentation has a direct influence on self-disclosure as well as an indirect influence through perceived trust. In contrast, privacy concern has not a direct but an indirect negative influence on self-disclosure through perceived risk. In conclusion, self-presentation has a stronger influence on self-disclosure then privacy concern to Twitter users. An individual who has a higher propensity for self-presentation will form a stronger perceived trust on Twitter, which in turn, affects the individual's self-disclosure. On the other hand, an individual who is more concerned with personal privacy will feel more serious about perceived risk, which in turn, negatively influences one's perception of the trust in Twitter as well as his desire for self-disclosure.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.61
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• pp.139-163
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• 2014

Recently with making of 'The Consumer Insurance (Disclosure and Representations) Act 2012(hereunder CIA)', the UK revised the duty of disclosure especially with the consumer insurance contract. According to the CIA, if the misrepresentation was careless, the insurer may have the three options based upon what the insurer would have done had the consumer taken care to answer the question accurately; a compensatory remedy, avoidance of the insurance contract or, amendment of the contract. I realized that the establishment of CIA has been exposed to pro-actively relieve the breach of Warranty and Disclosure, Representations as far as required by the Global Insurance market. It was found that it is expected to bring significant changes in UK Insurance Act system of the 21st century, and prepares competition from neighboring countries. On the other hand, in the common law system, countries under MIA(1906) are trying to address the breach of warranty and Disclosure, Representations, except the UK cannot completely adhere with a positive attitude.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.119-129
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• 2020

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.