Problems Of Information Disclosure Research Articles

Research on Enterprise Green Accounting Information Disclosure under the Background of Low-carbon Economy

In order to explore the low carbon economic background of green accounting information disclosure, understand the industry how to adapt to the sustainable development and environmental trends, the article from the overview of the low carbon economy, analyzes the low carbon economy of home appliance enterprise green accounting information disclosure requirements, after according to the current home appliance enterprise green accounting information disclosure problems put forward the specific solutions, including encouraging home appliance enterprise voluntary disclosure of social responsibility information, improve the home appliance enterprise green accounting information disclosure constraint system, improve the home appliance enterprise green accounting information disclosure content, etc. Research shows that the green accounting information disclosure in the home appliance industry plays a key role in the era of low-carbon economy, and helps to improve the sustainability, transparency and credibility of enterprises. However, there are still some challenges, in order to achieve a greener and more sustainable economic development, home appliance enterprises need to further improve their green accounting information disclosure practices to meet the growing demand for environmental protection.

Provision of rating and analytical products to participants of the Russian corporate bond market as a factor in the development of the national financial market

Subject. The article addresses the prohibition, enshrined in Russian legislation, on preparation and publication of analytical products by appraisers as a factor that reduces the effectiveness and hinders the development of the Russian corporate bond market. Objectives. The aim is to update the problem of unequal conditions and opportunities for participation of credit rating agencies, appraisers, and investment advisors in providing rating and analytical products to the Russian corporate bond market actors. Methods. We employ methods of systematization, comparison, and systems analysis of interactions between subjects of the corporate bond market, which are perceived as unbalanced due to the ban on the preparation and publication of analytical products by appraisers. Results. The paper underpins the economic expediency of lifting the ban on the preparation and publication of analytical products by appraisers that is fixed in the Russian legislation. The suggestion may be of interest to the subjects of the securities market. Conclusions. It is advisable that the basic concepts for the development of the financial market, the securities market, the corporate bond market, would include services of developers of rating and analytical products, i.e. credit rating agencies, appraisers, and investment advisers, in the preparation for the reorganization of the market. Lifting the ban on the preparation and publication of analytical products by appraisers, enshrined in Russian legislation, will have a positive impact on solving the problem of information disclosure in the corporate bond market.

Collision in double-image encryption scheme based on spatial encoding and phase-truncation Fourier transforms.

In this paper, the security strength of a double-image cryptosystem using spatial encoding and phase-truncation Fourier transforms (PTFTs) is evaluated. Unlike the conventional PTFT-based cryptosystem, where two random phase masks (RPMs) are used as public keys to provide enough phase constrains in the estimation, in the improved cryptosystem, the RPM generated by a random amplitude mask (RAM) is treated as an unknown parameter. Due to this fixed RAM, the number of constraints in the estimation decreases to achieve high robustness against potential iterative attacks. Moreover, instead of two phase-only masks (POMs), here the two POMs and the RAM are utilized as the private keys in the improved cryptosystem; thus, the key space of the double-image cryptosystem has been enlarged. However, we noticed that the RAM used to encode plaintexts spatially and to generate the phase encryption key is independent of the plaintexts. This could be recovered by a known pair of plaintexts and the ciphertext. Once the information of the RAM is retrieved, the phase key RPM can also be produced making the cryptosystem vulnerable. Based on this finding, new hybrid algorithms, including a known-plaintext attack and a known key attack are proposed to crack the enhanced PTFT-based cryptosystem. The information of the plaintexts can be retrieved from one POM using the proposed algorithms without any knowledge of another POM and the corresponding ciphertext. Numerical simulations have been carried out to validate the information disclosure problem still exists in the double-image cryptosystem based on spatial encoding and PTFTs.

Раскрытие отдельной информации при представлении статей в отчетности коммерческой организации

The article discusses the problems of information disclosure, shows what and to what extent information in reporting should be disclosed in order to meet the requirements of regulations, taking into account the needs of the main users of reporting. When preparing financial statements, companies need to consider whether the primary users of the financial statements will understand that portion of the information that is not disclosed in detail. Similarly, judgments regarding materiality must take into account the quantitative and qualitative characteristics of a piece of information, its relevance and necessity to the primary users of the financial statements. It is important to determine the necessary amount and structure of information to present it in financial statements in a manner that is understandable and sufficient for users.

Method of calculating the integral indicator of transparency of Ukrainian banks

The research is devoted to the problem of financial and non-financial information disclosure by banking groups of Ukraine. Detinization of the economy is one of the highest priorities of state policy, banks, as the largest group of financial intermediaries, act as one of the tools to reduce the level of shadow transactions. However, the problem of the presence of mechanisms for identifying violations, anti-corruption measures, which in turn should have a positive effect on the level of bank transparency, is still not sufficiently covered. In this paper authors analyze the Management Report. It is a report, which contains financial and non-financial information, reveals the state and prospects of development, and characterizes the key risks accompanying the activity. Since at this stage the normative acts do not define a unified form, the problem of information disclosure is quite urgent. Taking into account the above-mentioned research problems, the authors analyzed the key structural divisions of the Report of the largest state-owned banks with private and foreign capital during 2021-2022. Using the expert method, the points of the Report that more fully disclose information, those that directly relate to the problem of shadowing, were determined economy and fight against corruption, and those that do not exist at all. As the next stage, the authors chose the Fishburne method for ranking indicators in order of their importance, which became the basis for deriving an integral indicator of transparency for each bank. The results show that there is a general tendency to increase the level of openness of financial and non-financial information of banks. In terms of forms of ownership, banks with foreign capital and state-owned banks are more transparent, which in turn helps to reduce the level of shadow transactions.

Parallelly Running and Privacy-Preserving k-Nearest Neighbor Classification in Outsourced Cloud Computing Environments

Classification is used in various areas where k-nearest neighbor classification is the most popular as it produces efficient results. Cloud computing with powerful resources is one reliable option for handling large-scale data efficiently, but many companies are reluctant to outsource data due to privacy concerns. This paper aims to implement a privacy-preserving k-nearest neighbor classification (PkNC) in an outsourced environment. Existing work proposed a secure protocol (SkLE/SkSE) to compute k data with the largest/smallest value privately, but this work discloses information. Moreover, SkLE/SkSE requires a secure comparison protocol, and the existing protocols also contain information disclosure problems. In this paper, we propose a new secure comparison and SkLE/SkSE protocols to solve the abovementioned information disclosure problems and implement PkNC with these novel protocols. Our proposed protocols disclose no information and we prove the security formally. Then, through extensive experiments, we demonstrate that the PkNC applying the proposed protocols is also efficient. Especially, the PkNC is suitable for big data analysis to handle large amounts of data, since our SkLE/SkSE is executed for each dataset in parallel. Although the proposed protocols do require efficiency sacrifices to improve security, the running time of our PkNC is still significantly more efficient compared with previously proposed PkNCs.

Information Disclosure of Network Platform and Corporate Social Responsibility Based on Cloud Computing

With the development of information and cloud computing technology, the global data volume shows an explosive growth trend. Information has become the “circulating currency” supporting the data operation analysis of various industries, and it is the key for the website platform to obtain the core competitiveness. However, with the expansion of network transaction scale, information disclosure problems between various network platforms begin to appear. Users will continue to receive various marketing emails, SMS, and even harassing calls, which has brought great problems to users’ life and led to users’ refusal to disclose personal information. The network platform cannot obtain accurate information from users, so it cannot analyze and predict the bias of user behavior to provide personalized services, which undoubtedly hinders the development of the network platform. Therefore, how to promote users’ information disclosure has become an urgent problem for network platform managers. Based on the multidimensional development theory, combined with the factors at the website and user level, this paper discusses its influencing factors and mechanism and develops the relevant research on privacy disclosure in a more in-depth and comprehensive way. Then, this paper studies corporate social responsibility. Stakeholders such as the government, the media, consumers, and the public all hope that enterprises will bear more social responsibility while obtaining economic benefits. Based on the analysis of relevant technologies of cloud computing network platform, this paper studies the information disclosure and corporate social responsibility of network platform so as to solve the existing problems.

Changing the Threshold in a Bivariate Polynomial Based Secret Image Sharing Scheme

Secret image sharing (SIS) is an important application of the traditional secret sharing scheme, which has become popular in recent years. In an SIS scheme, a confidential image is encrypted into a group of shadows. Any set of shadows that reaches the threshold can reconstruct the image; otherwise, nothing can be recovered at all. In most existing SIS schemes, the threshold on shadows for image reconstruction is fixed. However, in this work, we consider more complicated cases of SIS, such that the threshold is changeable according to the security environment. In this paper, we construct a (k↔h,n) threshold-changeable SIS (TCSIS) scheme using a bivariate polynomial, which provides h−k+1 possible thresholds, k,k+1,…,h. During image reconstruction, each participant can update their shadow according to the current threshold T based only on their initial shadow. Unlike previous TCSIS schemes, the proposed scheme achieves unconditional security and can overcome the information disclosure problem caused by homomorphism.

Dealing with Information Disclosure Issues in Family Events

This article decomposes the above-mentioned population characteristic events and the concept of information disclosure, and deals with the existence of information disclosure problems in crowd events, and then further proposes to deal with crowd events to achieve an effective alternative to information disclosure, in order to enhance the public and media departments’ The trust of the government improves the government's emergency response to mass incidents, so as to effectively prevent or reasonably solve mass incidents.

Quality Selection in Two-Sided Markets: A Constrained Price Discrimination

Online platforms collect rich information about participants and then share some of this information back with them to improve market outcomes. In this paper we study the following information disclosure problem in two-sided markets: If a platform wants to maximize revenue, which sellers should the platform allow to participate, and how much of its available information about participating sellers' quality should the platform share with buyers? We study this information disclosure problem in the context of two distinct two-sided market models: one in which the platform chooses prices and the sellers choose quantities (similar to ride-sharing), and one in which the sellers choose prices (similar to e-commerce). Our main results provide conditions under which simple information structures commonly observed in practice, such as banning certain sellers from the platform while not distinguishing between participating sellers, maximize the platform’s revenue. An important innovation in our analysis is to transform the platform's information disclosure problem into a constrained price discrimination problem. We leverage this transformation to obtain our structural results.

The Secret Behind The Tortoise and the Hare: Information Design in Contests

I analyze the optimal information disclosure problem under commitment of a in a class of binary action contests with incomplete information about the abilities of the players. If the contest designer wants to incentivize the players to play in equilibrium a particular strategy profile, she can design an information disclosure rule, formally a stochastic communication mechanism, to which she will commit and then use to talk with the players. The main tool to carry out the analysis is the concept of Bayes Correlated Equilibrium recently introduced in the literature. I find that the optimal information disclosure rules involves private information revelation (manipulation), which is also cost-effective for the designer. Furthermore, the optimal disclosure rule involves asymmetric and in most cases correlated signals that convey only partial information about the abilities of the players.

Determinants of Group Loan Repayment Performance of Micro and Small Scale Enterprises: Case Study Oromia Credit and Saving Share Company (EasternWollega Zone Branch)

The study was intended to analyze the determinants of group loan repayment performance of MSE’s sectors a case of Oromia Credit and Saving Share Company operating in the East Wollega Zone. The survey data was conducted by using the structured questionnaire in order to collect primary data from the purposively selected branches whereas secondary data were collected from published and unpublished documents. Out of 424 total number of groups owned of MSE’s sectors 168 sample size were selected and only 162 of the respondents have filled the questionnaire properly by their respective enterprise’s group leaders. The collected data were analyzed by employing descriptive statistics and ordered logit model by using STATA soft ware version 12. Result of this study shows that out of the predicting variables used in this study, group leaders education level, group leaders experience in similar business, the enterprise’s beginning capital, loan repayment period, loan follow up, Training offered by the loan officers of OCSSCO and access to output market for the enterprises finished products were found to positively influence while the enterprises group size, additional loan they received, problem of information disclosure among members, the problem of financial statement recording experience in the business, loan interest rate, problem of power interruption and shortage of water supply around the enterprise working area have negatively influenced the group loan repayment performance of MSE‘s sectors in the study area. Based on this result, the author recommended that OCSSCO has to focus on the smaller the group size through which the problem of information disclosure would be resolved ,they has to give frequent training about the financial statement recording experience, they have to deal with the concerned body to solve the problem of power interruption as well as about the shortage of water supply around the enterprise’s business area and encouraging them to increase their beginning capital at the enterprise start up that used to build confidence in their loan repayment performance in thestudy area. Keywords : Loan repayment performance, Micro and Small Scale Enterprises, Oromia Credit and Saving Share Company. DOI: 10.7176/JESD/11-19-04 Publication date: June 30th 2020

Determinants of Group Loan Repayment Performance of Micro and Small Scale Enterprise’s Sectors A Case of East Wollega Zone Oromia Credit and Saving Share Company

The study was intended to analyze the determinants of group loan repayment performance of MSE’s sectors a case of Oromia Credit and Saving Share Company operating in the East Wollega Zone. The survey data was conducted by using the structured questionnaire in order to collect primary data from the purposively selected branches whereas secondary data were collected from published and unpublished documents. Out of 424 total number of groups owned of MSE’s sectors 168 sample size were selected and only 162 of the respondents have filled the questionnaire properly by their respective enterprise’s group leaders. The collected data were analyzed by employing descriptive statistics and ordered logit model by using STATA soft ware version 12. Result of this study shows that out of the predicting variables used in this study, group leaders education level, group leaders experience in similar business, the enterprise’s beginning capital, loan repayment period, loan follow up, Training offered by the loan officers of OCSSCO and access to output market for the enterprises finished products were found to positively influence while the enterprises group size, additional loan they received, problem of information disclosure among members, the problem of financial statement recording experience in the business, loan interest rate, problem of power interruption and shortage of water supply around the enterprise working area have negatively influenced the group loan repayment performance of MSE‘s sectors in the study area. Based on this result, the author recommended that OCSSCO has to focus on the smaller the group size through which the problem of information disclosure would be resolved ,they has to give frequent training about the financial statement recording experience, they have to deal with the concerned body to solve the problem of power interruption as well as about the shortage of water supply around the enterprise’s business area and encouraging them to increase their beginning capital at the enterprise start up that used to build confidence in their loan repayment performance in the study area.

新三板企业信息披露问题浅析

新三板企业信息披露问题浅析

Research on Social Responsibility Information Disclosure of Listed Companies in the Steel Industry

Corporate social responsibility helps to enhance the corporate image and win the trust and support of stakeholders. This article takes the listed companies in the steel industry as the research object. Based on the analysis of the status quo of corporate social responsibility information disclosure, this paper analyzes the current social responsibility information disclosure problem of listed companies in the steel industry, and proposes suggestions for improving corporate social responsibility information disclosure.

Research on the status and problems of information disclosure in the field of nuclear safety in China

Public concern about nuclear safety reached an unprecedented level after the fukushima accident in Japan. Although the existing laws and regulations in the field of nuclear safety in China regulate the information disclosure to a certain extent, compared with other advanced nuclear countries, there are still some problems such as the imperfect legal system and the insufficient operability of information disclosure methods. The information disclosure system and mechanism of the United States, France, and the United Kingdom were studied, and solutions to problems were proposed to provide reference for improving the information disclosure mechanism in China’s nuclear safety field.

Research on the Construction of Information Disclosure Mechanism of the Power Market in China

Based on the theory of information efficient market in information economics and institutional economics, we analyze the importance of perfect and effective information disclosure mechanism to the power market. We sum up the current situation and existing problems of information disclosure of the power market in China. Based on the new round of electricity reform results, the ideas and suggestions for the construction of information disclosure mechanism of China's electricity market will be put forward.

On Information Disclosure of Enterprise Environmental Accounting in China

China is facing severe environmental problems nowadays which are closely related to the development of enterprises. As public’s awareness of environmental protection continuously enhances, China starts to require companies to disclose environmental accounting information, not only allowing more fully assess the comprehensive benefits and risks of enterprises but also laying fundamental foundation for how to coordinate the relationship between economic development and environmental protection. However, the disclosure starts late and develops sluggishly of domestic environmental accounting and environmental information. Therefore, the paper has important and practical significance to perfect and develop the information disclosure of enterprise environmental accounting and accelerate economic sustainable development as well as protect the environment. This paper analyzes the present situation and existing problems of information disclosure of domestic enterprise environmental accounting and puts forward some countermeasures and suggestions by drawing lessons from environmental information disclosure in developed countries.

Optimal information disclosure policies in a strategic queueing model

We find the optimal policy for the information disclosure problem of the M/M/1 queue studied by Simhon et al. (2016). Our optimal disclosure policy is as follows: the service provider informs all customers of the queue length when the queue length is above a specified threshold and does not inform them when the queue length is below the threshold.

Information-Theoretic Approach to Strategic Communication as a Hierarchical Game

This paper analyzes the information disclosure problems originated in economics through the lens of information theory. Such problems are radically different from the conventional communication paradigms in information theory since they involve different objectives for the encoder and the decoder, which are aware of this mismatch and act accordingly. This leads, in our setting, to a hierarchical communication game, where the transmitter announces an encoding strategy with full commitment, and its distortion measure depends on a private information sequence whose realization is available at the transmitter. The receiver decides on its decoding strategy that minimizes its own distortion based on the announced encoding map and the statistics. Three problem settings are considered, focusing on the quadratic distortion measures, and jointly Gaussian source and private information: compression, communication, and the simple equilibrium conditions without any compression or communication. The equilibrium strategies and associated costs are characterized. The analysis is then extended to the receiver side information setting and the major changes in structure of optimal strategies are identified. Finally, an extension of the results to the broader context of decentralized stochastic control is presented.