While companies and brands have always collected and used customer data for multiple purposes, the advent of smart devices, Internet of Things (IoT), and big data has made it much easier to access and utilize consumers’ personal information. For consumers, however, such ease of access to their personal data and frequent cases of data breach have increased their concerns about data privacy (Harris & Associates, 1996; Milne et al., 2004). Nevertheless, consumers continue to share their personal information with companies and brands in the digital environment (Turow et al., 2015).

개방된 자유민주주의 사회에서 정보는 국민의 알권리와 행정의 투명성과 민주성 등에 근거한 ‘정보의 공개’ 요구와 국가안보와 사회안전의 목적을 위한 ‘정보의 보호’에 관한 필요라는 양면성을 동시에 가진다. 정보공개와 정보보호 사이의 적절한 균형점을 찾기 위해 미국의 정보공개청구 제도를 살펴보는 것은 의미가 있다. 이 논문에서는 미국의 정보공개청구제도를 살펴봄으로서 한국의 정보공개청구제도를 발전시키기 위한 시사점을 찾으려고 시도한다. 이를 위해 구체적으로, 미국의 정보공개 관련 법안을 살펴보고, 민간에 대한 정보공개를 정부기관이 거부할 수 있는 비공개 사유 관련 조항을 검토하고, 이러한 비공개 사유 조항과 관련된 미국의 정보·수사기관에 대한 정보공개 특례의 규정취지와 목적을 조사하고, 미국의 정보·수사기관이 그와 같은 특례 규정을 활용하여 민간인의 정보공개 청구에 대해 대응하고 있는 사례와 현재 쟁점이 되고 있는 판례 등을 살펴본다. 미국의 경우 정보보호는 정보공개에 대한 필요보다 더 오래된 원칙이자 전통이다. 건국 직후부터, 권력분립원칙에 따른 정보분야에서의 집행부 특권과 국가비밀특권의 원칙과 전통, 판례 등에 따라 특히 집행부의 정보와 관련된 비공개 원칙이 유지되어져 왔다. 상대적으로 정보공개청구에 대한 요구는 비교적 최근에 등장했다(1966년). 그리고 그러한 정보공개청구를 법제화한 정보자유법에서도 정보공개의 예외 조항들, 이른바 FOIA 예외조항들을 두고 있다. 많은 경우에 정보 또는 정보기관의 조직과 활동과 관련된 내용들은 법령과 판례, 그리고 관행 모두에서 정보공개로부터의 정보보류에 보다 더 무게가 실려 왔다. 미국의 사례조사를 통해 도출된 시사점들이 한국의 정보공개청구제도를 발전시켜 정보공개의 요구와 정보보호의 필요사이의 적절한 균형점을 찾는데 기여할 수 있기를 기대한다.

This study empirically examines the effects of two distinct types of privacy-related concerns (organizational threats and social threats) on different aspects of information disclosure (amount, honesty and conscious control) on social network sites, especially by highlighting the role of trusting beliefs (integrity & honesty, predictability, benevolence, competence), across three markets in which social network usage is substantial (i.e. US, Europe, and East Asia). The study contributes to the literature focused on the paradoxical dichotomy between privacy attitudes and behaviors. In a quantitative modeling framework, we develop a structural model based on our previous conceptual model. We use data collected through snowball convenience sampling technique from a large sample (n=624), Web-based consumer survey from Europe, US and East Asia to measure these constructs, and we fit a series of structural equation models that test related prior theory. Findings suggest that the “Social Sharing” paradox may result from a failure to disentangle between social and organizational concerns, since the authors find no effect of privacy concerns about organizational threats on overall disclosure (amount and honesty of information) but find high conscious control of information disclosed for higher concerns towards social threats. Trusting beliefs differently influence information disclosure in the three main geographical areas and were found to moderate the effect of social concerns on the amount of information disclosed and conscious control. Further the cross-country analysis results suggest that cultural values may affect how concerns about privacy and trusting beliefs, impact self-disclosure. For practice, our research suggests actionable strategies to aid online marketers in matching information requests with the needs and concerns of consumers by providing greater control and customization and enhancing firm trust.

‘정보공개’는 ‘국민의 알권리’를 보장하고 국정에 대한 국민의 참여와 국정 운영의 투명성을 확보하기 위하여 ‘공공기관’이 보유·관리하고 있는 ‘정보’를 사전에 국민에게 제공하거나 청구에 의해 ‘공개’하는 것을 말한다. 이 글은 우리나라의 공공기관 가운데 특히 ‘교정기관’에서의 정보공개의 현황과 문제점을 관계 법령, 통계자료, 헌법재판소와 행정법원의 판례, 행정심판과 ‘정보공개심의회’의 결정례, 교정실무에서 문제되는 사례, 그 밖의 관련 문헌 검색을 통해 살펴보고, 그 대안을 마련하고자 한 것이다. 그 순서는 Ⅰ. 서론, Ⅱ. 우리나라 교정기관의 정보공개 제도 (1. 실정법규, 2. 교정기관 정보공개의 절차, 3. 불복구제 절차, 4. 교정기관 정보공개의 실태), Ⅲ. 교정기관 정보공개 사례연구 (1. 정보공개청구 결정 사례, 2. 정보비공개 불복신청 사례), Ⅳ. 결론으로 되어 있다. 정보공개의 원칙과 예외, 그 절차를 규정하고 있는 「정보공개법」이 우리나라에 도입된 지 약 15년이 흘렀는데, 그동안 몇 차례의 개정을 통해 정보공개 제도를 정착하고 활성화하는데 기여했다고 평가된다. 그러나 교정실무에서 겪고 있는 정보공개의 남용과 악용 사례들은 법, 행정, 정책적 관점에서 다각도로 그 대안을 마련하여 바로 잡을 필요가 있다.

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

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.

Environmental pollution and climate change in Vietnam are now becoming a major concern. This situation is increasing the pressure on the companies to improve their social responsibility in production and business activities and disclose the environmental information to meet the requirements of stakeholders. This study investigates the internal and external factors of the company that affects the environmental information disclosure of listed companies on the Vietnam stock market as business sector, firm size, corporate manager perceptions, profitability, financial leverage, community pressure, pressures from stakeholders, government pressure influencing environmental information disclosure. Analytical data collected through the survey of 120 listed companies on the Ho Chi Minh City Stock Exchange (HOSE). By testing Cronbach's Alpha, exploratory factor analysis (EFA) and logistic regression analysis, the results of the study show that the level of environmental information disclosure of listed companies on the stock market in Vietnam depends heavily on government regulations, followed by the pressure from stakeholders, community pressure, views of business managers, companies size, business sector, and particularly profitability and financial leverage factors that have a negative relationship with environmental information disclosure.