대규모·융복합적 결합은 물론 글로벌 경쟁산업사회에서 현대의 기업경영은 그 엄중함으로 인해 건전하고 투명한 경영을 피할 수 없게 되었다. 예전과 같이 설비투자에 의한 생산과 업적 확대에 초점을 두고 기업을 둘러싼 각종의 리스 크(위험)에 대한 준비를 소홀히(적당히) 하는 것을 허용하지 않는 시점에 있다. 어떠한 원인에 의하건 기업이 사고·재해 그 밖의 부정사건에 휘말리게 되면 해 당 기업에 미치는 손실은 경영 위기로 연결되며, 나아가서는 기업의 지속가능성 을 불가능하게 하고, 기업구성원인 주주를 비롯한 투자자, 소비자, 지역사회 등 광범위하게 걸쳐있는 다양한 이해관계자에게까지 상당한 마이너스 영향을 미치 게 된다. 기업을 둘러싼 리스크는 상당히 다양하고 대규모적인 경향을 띠는데, 기업의 경영활동과 관련해서는 소비자를 비롯하여 기업과 관계를 맺는 다양한 관계자 들이 존재하고 있다. 최근 기업의 경영활동은 다양한 정보를 수집·활용하여 대 규모의 이익을 창출하는 근원이 되고 있지만, 개인정보에 관한 데이터보호문제· 위험관리가 철저하게 이루어져야 함에도 불구하고 그 관리 소홀로 인해 그 개 인정보가 유출되어 커다란 사회적 문제로 부각되고 있다. 한편, 안전관리를 최 우선으로 해야 하는 사업장에서 발생되는 근로자의 안전문제(S), 제조업을 영위 하는 기업의 경우 폐기물·리사이클문제, 화학물질의 유해성문제 및 그로 인한 기후변동의 위험성까지 초래될 염려가 있는 지구환경(E)과 같은 문제는 글로벌 적 차원에서 엄중하게 대응할 문제로 지적되고 있다. 또한 기업지배구조 상 이 사회의 다양성·경영진의 보수·소유구조에 관한 문제(G) 등, 이른바 ESG경영에 있어서의 문제로 이해되면서 이러한 내용에 관한 관심 또한 집중되고 있다. 상장회사에는 주주 이외에도 중요한 이해관계자가 광범위하게 존재한다. 상 장회사는 스스로의 지속적인 성장과 중장기적인 기업가치의 창출을 달성하려면 이러한 이해관계자와 적절한 조화관계를 이룰 필요가 있다는 점을 충분히 인식 해야 한다. 특히 글로벌적으로 사회·환경문제 등에 대한 관심이 증대되고 있는 현 상황을 고려하면 이른바 ESG문제에 적극적·능동적으로 대응할 필요가 있음 은 두말할 필요도 없다.

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.

Introduction Consumer ethical behaviors regarding social impact, environmental concern, and ethical practices for the buyer/seller dyad has become a vital issue. A large number of consumers have the willingness to be activists to address potentially threatening environmental problems with foresight (Atkinson & Rosenthal, 2014). Consumers with environment awareness have begun to consider the environmental claims of products, such as environmental protection certification (do Paço & Reis, 2012) and production process with environmental protection regulations (Yoon & Kim, 2016). All such information effectively spreads the environmental protection knowledge to help consumers identify the environmental features of the product (Leonidou, Leonidou, Palihawadana, & Hultman, 2011), and then to conduct consumption behaviors with ethical/moral concerns. However, the related research to examine the relationships between consumer ethical behaviors and their attitudes toward environmental information disclosure in advertising in Asian countries is few. This study’s main purpose is thus to understand how environmental information disclosure in advertising influences consumers’ attitudes toward the brand and their ethical behaviors. Literature Review Mitchell, Balabanis, Schlegelmich, and CornWell (2009) argues that all direct or indirect consumer actions that could make businesses or other stakeholders to lose money or reputation are viewed as consumer unethical behaviors. Consumers’ (un)ethical behaviors would be influenced by their moral principles and standards as they obtain, use, and dispose of goods and services (Muncy & Vitell, 1992). First, according to the equity theory, brand equity will increase the relationship intention between sellers and buyers. Those consumers with a high perception about product value or brand equity would tend to build a positive relationship with sellers, and thus their ethical behaviors would be influenced (Chang & Lu, 2017). Consumers’ ethical consumption depends on the equity of the profitability of the seller and this study proposes that brand equity has significant positive effects on consumer ethical behavior (H1). Second, environmental advertising claims refer to the classification of environmental claims in advertising with various environmental protection information about products (do Paço & Reis, 2012). Chan, Leung, and Wong (2006) state the two types of environmental advertising claims. Substantial environmental claims focus on the substantial benefits of products for the environment and the positive impacts of enterprises on the environment in order to substantially maintain or enhance consumers’ understanding of products with environmental awareness (Chan, 2000). Associated environmental claims feature advertising that do not have a direct connection with the products or production of enterprises; instead, they reveal an enterprises’ concern about environmental protection topics through environmental protection activities or topics regarding the conservation of the ecosystem, in order to indirectly trigger the consumers’ positive image and reactions to the enterprises or brands (Chan, 2000). Different environmental advertising claims would have different extents of impact on consumers’ attitude towards advertising and the product (Chan et al., 2006). Chan (2000) states that substantial environmental claims are more persuasive than associated claims, as the advertising of the former could directly publicize the specific environmentally-friendly measures in products or production process. The hypotheses are thus submitted: environmental advertising claims have significant positive effects on brand equity (H2.) and the impact power of substantial environmental claims on brand equity is stronger than those of associated environmental claims (H3). Third, eco-labels provide the information of products toward the environment influence during their life cycles (Atkinson & Rosenthal, 2014; Chekima, Wafa, Igau, Chekima, & Sondoh, 2016) and the claims regarding the eco-features, production, and constituents of the products (Atkinson & Rosenthal, 2014). Maniatis (2016) argues that eco-labels could clearly reveal the economic and ecological benefits of products and help consumers make purchase decisions. Specific claims, such as marks, pictures, or signs, could clearly convey information about the products, which make it easy for consumers to understand. Therefore, hypothesis 4 is submitted: environmental advertising with eco-labels has a significant positive effect on brand equity (H4). Method This study used the 2x2 factor experiment to create four situations through two types of environmental advertising claims (substantial and associated environmental advertising claims) and two types of eco-labels (available/unavailable). The manipulation checks with regards to the constructs of environmental advertising claims and eco-label were shown to be successful through a pilot test. On the other hand, this study selected 14-items of Muncy and Vitell’s (1992) scale to measure consumer ethical behaviors. The measuring items of brand equity were taken by Yoo and Donth’s (2001) three-dimensional scale, containing brand awareness/associations, perceived quality, and brand loyalty. Moreover, 294 valid questionnaires were retained in the formal survey via electronic questionnaire survey. Females accounted for 50.7%. Those aged less than 25 occupied a larger proportion (50%), followed by those aged from 26 to 35 (21.8%). The samples with a college education or above accounted for 92.5%. Additionally, the component reliability, convergent and discriminant validity were also confirmed (Bagozzi & Yi, 1988; Fornell & Larcker, 1981) due to the results of confirmatory factor analysis (CFA) by Lisrel 8.7. Results and Conclusion Based on the ANOVA results, first, environmental advertising claims had significant effects on awareness/association, perceived value, and loyalty. The effects of substantial orientation on brand equity were significantly stronger than that of associated orientation claims. H2 and H3 were fully supported. That is to say, substantial environmental advertising claims could reveal enterprise efforts to protect the environment and inform consumers that the substantial benefits for the ecosystem are embodied in their products. If enterprises want to disclose information about their social responsibility or to convey the contribution of their products toward environmental protection, direct environmental advertising claims related to product features and production processes should be considered. Second, eco-labels significantly affected on awareness/association, perceived value, and loyalty; hence, H4 were supported. Eco-labels verified by a third-party public notary office could enhance brand equity. As eco-label information regarding environmental protection enterprises and products want to convey, consumers can comprehend and evaluate such environmental advertising through the mark of eco-labels in triggering their positive attitude and value toward the brand. Third, this study also found that the interactive effect of environmental advertising claims and eco-label on the awareness/association dimension of brand equity was significant. Consumers are more likely to receive information from the environmental advertising with a substantial claim and eco-label than other sets, and then their perceptions toward that brand awareness and brand association could be improved. Forth, each dimension of awareness/association, perceived value, and brand loyalty had a significant positive effect on consumer’s ethical behaviors by using structural equation modeling (SEM) via Lisrel 8.7; H1 therefore were supported. That is, consumers’ perceived enterprise efforts related to protecting the environment would improve consumers’ ethical behaviors. If advertising could fully and effectively convey the environmental protection information embodied in products, consumers would know that the products are beneficial for society and ecosystems, and thus they would enact ethical activities in the marketplace. Finally, future studies can use random sampling to improve the sample representative. Product type can also be included into the research model in future studies to consider the different product features how to influence the effects of environmental advertising claims and eco-labels on the consumers’ attitudes and behavior decision.

The purpose of this research was to examine simultaneously health halo and health horn effects across two fast food restaurant brands that have healthful or unhealthful images (i.e., McDonald's and Subway). Specifically, we investigated the moderating effects of nutrition information disclosure and dietary restraint on behavioral intention of four menus from the two brands. Two menus from the McDonald’s and two menus from the Subway, respectively, had been selected as stimuli, and each menu represented health halo confirmation (the Roast-Chicken sandwich) / disconfirmation (the Italian-Spicy sandwich), and health horn confirmation (the Big Mac burger) / disconfirmation (the McSpicy-Cajun burger), respectively. This study employed a mixed factorial design: 2 (nutrition information: present vs. absent) X 2 (dietary restraint: restrained eater vs. unrestrained eater) X 4 (menu type: a health halo or a health horn (for the Subway and the McDonald’s with objective healthfulness). The survey was conducted on October 11- 17, 2016, by a research company, Macromill EMBRAIN in Korea, which possessed more than 1 million panel members. Cell sizes were 149 and 146 for the between-subjects factor. Participants were randomly assigned to one of the nutrition information disclosure experimental conditions (either present or absent) and presented with all four menus. The results showed that the behavioral intentions of all three menus, except health horn disconfirmation menu, were decreased. In particular, the effect size of health halo disconfirmation menu (decrease in behavioral intention) was the greatest. There was no difference in the behavioral intention of four menus between the restrained eater and unrestrained eater. Thus, brands positioned as healthy should well manage the expectation levels of their customers. A brand positioned as healthy, such as the Subway, has to manage the health expectation of its customer not get too high, or the brand has to continuously strive to satisfy its client's expectations. A brand positioned as unhealthy (eg, McDonald’s) needs to actively develop low-calorie menus, healthy menus or similar side dishes. Although indulgent menus would account for the majority of the revenue, existence of healthy menus / side dishes would lessen the guilty feelings of the customers of the restaurant and the brand. This is the first study which identified both the health halo effect and the health horn effect on restaurant brand image. The results of this study confirm the need to provide nutrition information on dining out menus and would help consumers choose healthy menus.

Introduction Consumer ethical behaviors regarding social impact, environmental concern, and ethical practices for the buyer/seller dyad has become a vital issue. A large number of consumers have the willingness to be activists to address potentially threatening environmental problems with foresight (Atkinson & Rosenthal, 2014). Consumers with environment awareness have begun to consider the environmental claims of products, such as environmental protection certification (do Paço & Reis, 2012) and production process with environmental protection regulations (Yoon & Kim, 2016). All such information effectively spreads the environmental protection knowledge to help consumers identify the environmental features of the product (Leonidou, Leonidou, Palihawadana, & Hultman, 2011), and then to conduct consumption behaviors with ethical/moral concerns. However, the related research to examine the relationships between consumer ethical behaviors and their attitudes toward environmental information disclosure in advertising in Asian countries is few. This study’s main purpose is thus to understand how environmental information disclosure in advertising influences consumers’ attitudes toward the brand and their ethical behaviors. Literature Review Mitchell, Balabanis, Schlegelmich, and CornWell (2009) argues that all direct or indirect consumer actions that could make businesses or other stakeholders to lose money or reputation are viewed as consumer unethical behaviors. Consumers’ (un)ethical behaviors would be influenced by their moral principles and standards as they obtain, use, and dispose of goods and services (Muncy & Vitell, 1992). First, according to the equity theory, brand equity will increase the relationship intention between sellers and buyers. Those consumers with a high perception about product value or brand equity would tend to build a positive relationship with sellers, and thus their ethical behaviors would be influenced (Chang & Lu, 2017). Consumers’ ethical consumption depends on the equity of the profitability of the seller and this study proposes that brand equity has significant positive effects on consumer ethical behavior (H1). Second, environmental advertising claims refer to the classification of environmental claims in advertising with various environmental protection information about products (do Paço & Reis, 2012). Chan, Leung, and Wong (2006) state the two types of environmental advertising claims. Substantial environmental claims focus on the substantial benefits of products for the environment and the positive impacts of enterprises on the environment in order to substantially maintain or enhance consumers’ understanding of products with environmental awareness (Chan, 2000). Associated environmental claims feature advertising that do not have a direct connection with the products or production of enterprises; instead, they reveal an enterprises’ concern about environmental protection topics through environmental protection activities or topics regarding the conservation of the ecosystem, in order to indirectly trigger the consumers’ positive image and reactions to the enterprises or brands (Chan, 2000). Different environmental advertising claims would have different extents of impact on consumers’ attitude towards advertising and the product (Chan et al., 2006). Chan (2000) states that substantial environmental claims are more persuasive than associated claims, as the advertising of the former could directly publicize the specific environmentally-friendly measures in products or production process. The hypotheses are thus submitted: environmental advertising claims have significant positive effects on brand equity (H2.) and the impact power of substantial environmental claims on brand equity is stronger than those of associated environmental claims (H3). Third, eco-labels provide the information of products toward the environment influence during their life cycles (Atkinson & Rosenthal, 2014; Chekima, Wafa, Igau, Chekima, & Sondoh, 2016) and the claims regarding the eco-features, production, and constituents of the products (Atkinson & Rosenthal, 2014). Maniatis (2016) argues that eco-labels could clearly reveal the economic and ecological benefits of products and help consumers make purchase decisions. Specific claims, such as marks, pictures, or signs, could clearly convey information about the products, which make it easy for consumers to understand. Therefore, hypothesis 4 is submitted: environmental advertising with eco-labels has a significant positive effect on brand equity (H4). Method This study used the 2x2 factor experiment to create four situations through two types of environmental advertising claims (substantial and associated environmental advertising claims) and two types of eco-labels (available/unavailable). The manipulation checks with regards to the constructs of environmental advertising claims and eco-label were shown to be successful through a pilot test. On the other hand, this study selected 14-items of Muncy and Vitell’s (1992) scale to measure consumer ethical behaviors. The measuring items of brand equity were taken by Yoo and Donth’s (2001) three-dimensional scale, containing brand awareness/associations, perceived quality, and brand loyalty. Moreover, 294 valid questionnaires were retained in the formal survey via electronic questionnaire survey. Females accounted for 50.7%. Those aged less than 25 occupied a larger proportion (50%), followed by those aged from 26 to 35 (21.8%). The samples with a college education or above accounted for 92.5%. Additionally, the component reliability, convergent and discriminant validity were also confirmed (Bagozzi & Yi, 1988; Fornell & Larcker, 1981) due to the results of confirmatory factor analysis (CFA) by Lisrel 8.7. Results and Conclusion Based on the ANOVA results, first, environmental advertising claims had significant effects on awareness/association, perceived value, and loyalty. The effects of substantial orientation on brand equity were significantly stronger than that of associated orientation claims. H2 and H3 were fully supported. That is to say, substantial environmental advertising claims could reveal enterprise efforts to protect the environment and inform consumers that the substantial benefits for the ecosystem are embodied in their products. If enterprises want to disclose information about their social responsibility or to convey the contribution of their products toward environmental protection, direct environmental advertising claims related to product features and production processes should be considered. Second, eco-labels significantly affected on awareness/association, perceived value, and loyalty; hence, H4 were supported. Eco-labels verified by a third-party public notary office could enhance brand equity. As eco-label information regarding environmental protection enterprises and products want to convey, consumers can comprehend and evaluate such environmental advertising through the mark of eco-labels in triggering their positive attitude and value toward the brand. Third, this study also found that the interactive effect of environmental advertising claims and eco-label on the awareness/association dimension of brand equity was significant. Consumers are more likely to receive information from the environmental advertising with a substantial claim and eco-label than other sets, and then their perceptions toward that brand awareness and brand association could be improved. Forth, each dimension of awareness/association, perceived value, and brand loyalty had a significant positive effect on consumer’s ethical behaviors by using structural equation modeling (SEM) via Lisrel 8.7; H1 therefore were supported. That is, consumers’ perceived enterprise efforts related to protecting the environment would improve consumers’ ethical behaviors. If advertising could fully and effectively convey the environmental protection information embodied in products, consumers would know that the products are beneficial for society and ecosystems, and thus they would enact ethical activities in the marketplace. Finally, future studies can use random sampling to improve the sample representative. Product type can also be included into the research model in future studies to consider the different product features how to influence the effects of environmental advertising claims and eco-labels on the consumers’ attitudes and behavior decision.

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.

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016- 2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

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.

The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

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.

The study examines the relationship between perceived mental benefits, online trust, and personal information disclosure when shopping online in Vietnam. The e-commerce market has been booming in Vietnam since 2015. The number of online transactions and e-commerce sites has increased steadily in recent years. However, the number of online sales in Vietnam is still not high, and consumers are still limited in buying from websites when they have to provide too much information during and after the shopping process. The mix-method is used to ensure the scientific nature of the study. Qualitative research method (phenomenological research) along with the quantitative research method (survey) are applied to meet the research objectives. The data in the study was collected through the group discussion with eight experts and the survey with 917 respondents. Data processing result via SmartPLS software indicate the positive relationships between the factors in the research. The perceived mental benefits have the most potent influence on the online trust of Vietnamese customers; at the same time, both the perceived mental benefits and online trust affect customers personal information disclosure in electronic commerce. Some managerial implications relating increasing the perceived mental benefits, and customers' online trust are proposed for online businesses.

Few prior studies investigated the correlation between corporate ownership structure and environmental information disclosure. Using environmental index disclosure in GRI (Global Reporting Initiative) reports of the Korean companies, the study examines the effects of ownership structure on the magnitude of environmental information disclosure. A total of 220 firm-years during 2013-2016 period are analyzed. The empirical results of the study indicate that the institutional and foreign investors’ ownership have positive correlations with environmental information disclosure, while the executives' within board of directors has a negative correlation. The ownership by largest shareholders including those with special interests shows no significant relationship with the environmental information disclosure.