Thematische Bibliographien / Disclosure of Negative Information

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Auswahl der wissenschaftlichen Literatur zum Thema „Disclosure of Negative Information“

Autor: Grafiati

Veröffentlicht am 25. Juni 2021

Zuletzt aktualisiert am 17. Februar 2022

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Zeitschriftenartikel zum Thema "Disclosure of Negative Information"

Lee, Eric Y., und John R. Busenbark. „When Do Managers Disclose Negative Information? A Voluntary Disclosure Theory Perspective“. Academy of Management Proceedings 2018, Nr. 1 (August 2018): 15427. http://dx.doi.org/10.5465/ambpp.2018.15427abstract.

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Al-Jabri, Ibrahim M., Mustafa I. Eid und Amer Abed. „The willingness to disclose personal information“. Information & Computer Security 28, Nr. 2 (26.08.2019): 161–81. http://dx.doi.org/10.1108/ics-01-2018-0012.

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Purpose Customer privacy and security are major concerns. Online firms worldwide collect customer data for various reasons. This study aims to investigate factors that motivate and hinder a customer’s willingness to disclose personal information (WTD) to online firms on e-commerce websites. Design/methodology/approach Based on an extensive literature review, three sets of factors have been identified. These sets of factors are privacy concern, perceived disclosure benefits and privacy assurances. It is hypothesized that privacy concerns negatively affect the disclosure of personal information, while the perceived benefits of disclosure have positive effects. Privacy assurances would positively affect information disclosure and attenuate the negative effect of privacy concerns on the disclosure of personal information. The authors gathered data from 253 online customers in Saudi Arabia. Findings The results indicate that perceived disclosure benefits and privacy concerns have a significant positive and negative relationship, respectively, with WTD online. Privacy assurances had neither a direct nor a moderating effect on information disclosure. Research limitations/implications The findings will inform online firms about the factors that prevent or motivate customers to disclose personal information. Originality/value The effect of privacy concerns and benefits on personal information disclosure are not fully understood in Saudi Arabia. This study reveals more insights into the specific factors that make online customers reluctant or motivated to disclose their personal information.

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Elgammal, Mohammed M., Khaled Hussainey und Fatma Ahmed. „Corporate governance and voluntary risk and forward-looking disclosures“. Journal of Applied Accounting Research 19, Nr. 4 (12.11.2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the forward-looking disclosure. Financial firms tend to disclose less forward-looking information, however, they tend to disclose more forward-looking information after the 2008 global financial crisis. The authors also find negative relationships between the risk disclosure and both the number of non-executive members of the board of directors and duality role of the CEO.Research limitations/implicationsThe study uses the quantity of disclosure as a proxy for the quality of disclosure.Practical implicationsThe findings should help the users of corporate annual reports in Qatar to understand managerial incentives for reporting risk and forward-looking information. This should help regulators to set a proper set of disclosure rules. Moreover, this study increases our understanding of the behavior of international investors and the board characteristics (i.e. board size) in motivating risk and forward-looking disclosures in Qatari firms.Originality/valueThe authors provide the original empirical evidence on the impact of corporate ownership and board characteristics on risk and forward-looking disclosures for Qatari firms using two ways clustered error pooled panel regressions.

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Nasser A., Alharbi Nesreen, und Yanhui Li. „Impacts of Trust in Government and Privacy Risk Concern on Willingness to Provide Personal Information in Saudi Arabia“. INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 6, Nr. 2 (2020): 7–18. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.62.1001.

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The current study followed a quantitative research design to determine the significance of the relationships presented in the research model. The relationships between Privacy risk concerns, benefit to disclose, trust, and willingness to provide personal information has been tested using SPSS. An online questionnaire in Arabic language was used collect data by distributing survey link via WhatsApp, Twitter, Snapchat, Facebook and Instagram. The sample consists out of 268 respondents. The results of the study indicate that trust has a positive impact on the privacy disclosure revenue whereas privacy risk concerns have a negative impact on the benefits of privacy disclosure. Also the privacy disclosure revenue has a positive impact on the willingness to disclose personal information. Users will increase the quantity and quality of information disclosure when the perceived benefit of personal information disclosure is high. The study also suggests that trust has a positive impact on the willingness to disclose personal information, and the user’s degree of trust in government protection policies and information environment will directly disclose the user’s information. Finally, privacy risk concerns have a negative impact on the willingness to disclose personal information, reduce the user’s perception of the risk of the policy environment and technical environment, and will increase the willingness of users to disclose personal information. Keeping the above points in consideration the Saudi government to keep their aims high towards strong legislations regarding personal data sharing, privacy right and security of the data so that the trust of citizens can be gained towards e-governance.

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Filzen, Joshua J. „The Information Content of Risk Factor Disclosures in Quarterly Reports“. Accounting Horizons 29, Nr. 4 (01.06.2015): 887–916. http://dx.doi.org/10.2308/acch-51175.

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SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated with negative abnormal returns at the time the updates are disclosed and whether quarterly updates are followed by negative earnings shocks. I find that firms presenting updates to their risk factor disclosures have significantly lower abnormal returns around the filing date of the 10-Q relative to firms without updates. I also find that firms with updates to their risk factors section have significantly lower future unexpected earnings and are more likely to experience future extreme negative earnings shocks. These findings suggest that the recent disclosure requirement mandated by the SEC was successful in generating timely disclosure of bad news. JEL Classifications: M41; M48; D80; G18. Data Availability: Please contact the author for data availability.

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Super, Sagin Oghenekowhodo, und Nikhil Chandra Shil. „Determinants of Quality Accounting Information Disclosure“. Journal of Accounting and Finance in Emerging Economies 3, Nr. 1 (30.06.2017): 79–86. http://dx.doi.org/10.26710/jafee.v3i1.94.

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Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study. The study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earnings per share also had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality. This study recommends that firms should introduce the idea of institutional ownership and also leverage usage should be minimized.

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Bertomeu, Jeremy, Anne Beyer und Ronald A. Dye. „Capital Structure, Cost of Capital, and Voluntary Disclosures“. Accounting Review 86, Nr. 3 (01.05.2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with the volatility of the firm’s cash flows. Debt securities are often optimal, with the form of debt—risk-free, investment grade, or “junk”—varying with the firm’s cash flow volatility. Though the model predicts a negative association between firms’ cost of capital and the extent of information firms disclose, more expansive voluntary disclosure does not cause firms’ cost of capital to decline. Mandatory disclosures alter firms’ voluntary disclosures, their capital structure choices, and their cost of capital.

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Shin, Hoyoung, und Hyunmin Oh. „The Effect Of Accruals Quality On The Association Between Voluntary Disclosure And Information Asymmetry In Korea“. Journal of Applied Business Research (JABR) 33, Nr. 1 (29.12.2016): 223–36. http://dx.doi.org/10.19030/jabr.v33i1.9892.

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Using data on the firms' voluntary disclosures from the Korea Stock Exchange from 2011 to 2014, we first empirically examine the association between voluntary disclosure and information asymmetry and then investigate the extent to which this association is affected by accruals quality since Korea adopted International Financial Reporting Standards (IFRS) in 2011. We use Comprix et al. (2011) and Shin and Park (2014)'s measures of information asymmetry. They are daily stock return volatility (VOLA) and trading volume turnover (VOL). We use the Dechow et al.'s (1995) revised Jones model and the Kothari et al.'s (2005) performance matched discretionary accrual model to measure the discretionary accruals. The absolute values of discretionay accruals are used as proxies for accruals quality. Final research samples with voluntary disclosure for this study are 1,226 (firms-years) companies. The research findings generally support our hypotheses. First, the relation between voluntary disclosure and information asymmetry is statistically and significantly positive as we have expected. The Korean companies with high voluntary disclosure would experience higher daily stock return volatility and less trading volume, which implies that companies tend to disclose biased information to the outside, which is consistent with prior studies in Korea. Second, the accruals quality (moderating variable) on the relation between voluntary disclosure and information asymmetry is statistically and significantly negative. Thus, we can conclude that when accruals quality is high, more voluntary disclosure decreases information asymmetry. These findings imply that accruals quality works as a mechanism in reducing the negative effect of voluntary disclosure on information asymmetry after the adoption of IFRS in Korea. The limitation of this study is such that we might not have considered other omitted variables and other proxies for the accruals quality, voluntary disclosure, and information asymmetry.

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Kim, Bitna, Kyung-Shik Shin und Sangmi Chai. „How People Disclose Themselves Differently According To The Strength Of Relationship In SNS?“ Journal of Applied Business Research (JABR) 31, Nr. 6 (28.10.2015): 2139. http://dx.doi.org/10.19030/jabr.v31i6.9472.

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Self-disclosure is defined as “act of revealing personal information to others” (Archer, 1980, p.183). It plays a key role in development and maintenance of relationships.Since many companies adopt social networking services for their organizational information sharing platform, it is important to identify the process of creating and maintaining social relationship in virtual spaces for successful adoption of SNS. In this research, we identify a self-disclosure as a driving factor for initiating and maintaining online social relationships.This research assumes that the self-disclose strategy adopted by participants in a communication process would be very similar between a face to face communication and a communication through SNS. In addition, this study explores that how the strength of social relationship does affects participants’ self-discloser strategy in SNS.Self-disclosure on SNS is multidimensional and it consists of five dimensions; intent to disclose, amount, the positive-negative nature, the honesty-accuracy, and general depth-control of disclosure. Our research indicates that strength of relationship affect negatively the amount of disclosure on SNS. SNS users, in other words, less reveal themselves in terms of both frequency and duration to other user in strong tie than in weak tie. We found that strength of social ties significantly influenced dimensions of self-disclosure except for the positive-negative nature of disclosure.

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Ekundayo, Gbenga, Ndubuisi Jeffery Jamani und Festus Odhigu. „Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach“. International Journal of Financial Research 12, Nr. 4 (18.03.2021): 111. http://dx.doi.org/10.5430/ijfr.v12n4p111.

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The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double-hurdle models were estimated but based on the Bayesian and Akaike’s information criteria for model selection, the double-hurdle model is preferred. The result reveals that though Board size is not a significant determinant of probability to disclose environmental information in annual reports (-0.0408, p=0.175), it is a significant determinant of the extent of environmental disclosure reports (0.1943, p=0.00) given that a firm has decided to disclose. Board independence is a significant determinant of both probability to disclose environmental information and extent of disclosure (-2.2373, p=0.00) with a negative coefficient. The Board gender diversity is not a significant determinant of probability to disclose environmental information in annual reports (-0.60076, p=0.461), it is a nevertheless a significant determinant of the extent of environmental disclosure reports (-3.5913, p=0.00) when firms then decide to disclose. Institutional ownership turns out to be a significant determinant of both the probability to disclose environmental information and extent of disclosure (0.0273, p=0.00) when firms choose to disclose. Finally, the truncated model results also reveals that though managerial ownership is not a significant determinant of probability to disclose environmental information in annual reports (-0.01352, p=0.148), it is nevertheless a significant determinant of the extent of environmental disclosure reports (-0.0206, p=0.001) when firms then decide to disclose.

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Dissertationen zum Thema "Disclosure of Negative Information"

Goncharenko, Roman, Juraj Hledik und Roberto Pinto. „The dark side of stress tests: Negative effects of information disclosure“. Elsevier, 2018. http://dx.doi.org/10.1016/j.jfs.2018.05.003.

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This paper studies the effect of information disclosure on banks' portfolio risk. We cast a simple banking system into a general equilibrium model with trading frictions. We find that the information disclosure lowers the expected risk-adjusted profits for a non-negligible fraction of banks. The magnitude of this effect depends on the structure of the banking system and, alarmingly, it is more pronounced for systemically important institutions. We connect these theoretical findings to the stress test procedure, where bank information is disclosed by the regulator. The 2011 and 2014 stress tests are used in an empirical study to further support our theoretical results.

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Aktar, Ipek. „Voluntary disclosure of negative information in corporate communication: Can companies benefit from disclosing their ethical infractions?“ Doctoral thesis, Universitat Pompeu Fabra, 2011. http://hdl.handle.net/10803/31883.

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This thesis builds on the literature of corporate social responsibility (CSR) communication. The following three chapters study the potential impacts of disclosing voluntarily negative information in a company’s own CSR communication within the contexts of pharmaceutical, textile and chocolate companies, respectively. Incorporating survey and experimental methodologies, these studies aim to help identify effective solutions for ethical issues by revealing the appropriate contexts in which companies can discuss them transparently and, thus, be rewarded for responding and acting in good faith and due diligence. Our results suggest that companies might benefit from voluntary disclosure of ethical issues if they also intend to disclose their specific actions for eliminating such infractions. Additionally, we highlight the role of public awareness in how negative information by the relevant stakeholders is evaluated. These studies reinforce the concept that acknowledging ethical issues would lead to higher levels of ethical behavior in business.
La siguiente tesis se basa en la literatura sobre comunicación de responsabilidad social corporativa (RSC) de empresa. Se analizan los posibles efectos de divulgación voluntaria de información negativa en la comunicación (RSC) en contextos de empresas farmacéuticas, textiles y de chocolate. Estos estudios tienen como objetivo ayudar a identificar soluciones efectivas a cuestiones éticas al revelar los contextos donde las empresas puedan debatir de manera transparente, y ser recompensadas por responder y actuar de buena fe y con diligencia. Los resultados sugieren que las empresas pueden beneficiarse de la divulgación voluntaria de aspectos éticos negativos si también divulgan sus acciones específicas para la eliminación de tales infracciones. Además, se destaca el papel de la sensibilización del público sobre como la información negativa se evalúa por las partes interesadas. Estos estudios refuerzan la idea de que reconocer problemas éticos conduce a niveles más altos de comportamiento ético en el mundo empresarial.

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Fejes, Sara, und Aleksandra Nikolova. „Avslöjandet av negativ information i förhållande till företagsspecifika faktorer : En kvantitativ innehållsanalys på statligt ägda bolag i Sverige“. Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45946.

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Statligt ägda bolag ska sedan 2007 hållbarhetsrapportera i enlighet med GRI eller annat internationellt ramverk. Detta för att öka bolagens transparens för dess intressenter och samhället. I statens ägarpolicyn är det av stor vikt för bolagen att verka transparenta, vilket innebär att såväl positiv som negativ information ska tas upp i hållbarhetsrapporterna. Syftet med denna studie har varit att undersöka i vilken omfattning svenska bolag med statligt ägande rapporterar negativ information och vilka företagsspecifika faktorer som kan påverka negativa avslöjanden. Den teoretiska referensram som har legat till grund för att förklara detta fenomen är Intressentteorin, Legitimitetsteorin, Konsumentskepticism och Two-Sided CSR. Undersökningens metodologiska tillvägagångssätt baseras på en innehållsanalys som vidare analyserades med stöd av korrelationsanalys och multipel regressionsanalys för att finna samband mellan studiens variabler. Resultatet kunde påvisa att bolag med statligt ägande rapporterar negativ information i högre utsträckning inom Sociala aspekter, där Miljöaspekter kom tätt efter. Studien konstaterade att den företagsspecifika faktorn Antal sidor kunde påvisa ett statistik samband till avslöjande av negativ information.
Since 2007, State-Owned Enterprises (SOE) must produce sustainability reports in accordance with GRI or another international framework. This is to increase the companies' transparency for its’ stakeholders and society. In the state's ownership policy, it is of great importance for the companies to appear transparent, which means that both positive and negative information must be included in the sustainability reports. The purpose of this study has been to investigate the extent to which Swedish State-Owned Enterprises report negative information and which company-specific factors can affect negative disclosures. The theoretical framework that has been used to explain this phenomenon is Stakeholder Theory, Legitimacy Theory, Consumer Skepticism and Two-Sided CSR. The methodological approach is based on a content analysis which was further analyzed with the support of correlation analysis and multiple regression analysis to find connections between the study variables. The results showed that State-Owned Enterprises report negative information to a greater extent in Social Aspects, where the Environmental Aspects came closely behind. The study states that the company-specific factor Number of pages could demonstrate a statistical significance to the disclosure of negative information.

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Guraieb, Duenas Marlene. „Information, Disclosure, and Accountability“. Thesis, New York University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10618922.

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Democratic regimes have developed numerous institutions to enhance accountability through procedures that formally and informally probe public officials’ actions. The ongoing expansion of public evidence available to citizens has strengthened their ability to judge the performance of public officials. However, this increase in “investigative power” cannot be analyzed without regard for the structural cost of searching, sorting, and putting information to work to adjudicate open inquiries. Political accountability is tested in increasingly more sophisticated strategic settings where the principal's success in scrutinizing the agents depends both on the evidence made available and on the effort expended on investigation.

This work analyzes some of the main mechanisms that underlie these institutions. In chapter 2, I develop a model of endogenous information acquisition where politicians can choose how much evidence to disclose after taking a suspicious action. The model focuses on the effects of the open-ended nature of political investigations – they may uncover misdeeds related or unrelated to the event that triggered them – and sheds light on the previously unexplained nature of cover-up in political settings, including the presence of incentives for good incumbents to withhold as much information as possible from the investigative bodies. Chapter 3 studies the behavioral plausibility of these findings in a laboratory setting.

Chapter 4 is focused more on informal probing institutions, such as the continuous scrutiny of politicians through and by the media. The model explicitly differentiates between the quality of information (linked to the likelihood of producing dispositive results) and the cost associated with processing this information (linked to the resources needed to put it to use). One of the main results of this analysis is that citizens of democracies with lower cost of information may optimally choose to be less informed.

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Nath, Atanu. „The determinants of online information disclosure“. Licentiate thesis, Luleå, 2005. http://epubl.luth.se/1402-1757/2005/91.

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Nakamura, Tomoya. „Essays on economics of information disclosure“. Kyoto University, 2011. http://hdl.handle.net/2433/142154.

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Takusagawa, Ken 1978. „Negative information for motif discovery“. Thesis, Massachusetts Institute of Technology, 2003. http://hdl.handle.net/1721.1/87900.

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Abed, Suzan. „Disclosure of forward-looking information : UK evidence“. Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=158300.

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This thesis proposes a multi-theoretical framework based on information asymmetry and institutional theories by focusing on the period of change in OFR regulation from 2004-2006. As a means of examining various aspects of the proposed framework, this thesis carries out an empirical investigation to find the extent of forward-looking information for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK listed firms by total market capitalization as listed by Financial Times on 30 March 2007. The investigation concentrates on three aspects: (1) the association between the extent of voluntary disclosure of forward-looking information and both information asymmetry and institutional characteristics; (2) the association between changes in disclosure and information asymmetry and institutional characteristics; and (3) the association between disclosure of cash flow forecasts and industry behaviour. Before examining the extent of FL information, another subsidiary objective arises: to investigate the impact of alternative methods choice on the measurement of information. Different methods of disclosure indices and content analysis (an un-weighted index, a weighted index, a frequency count, a manual content analysis, and a computerised content analysis using coding by text unit as a unit of analysis and coding by sentence as a unit of analysis) are conducted on a sample of 30 UK non-financial companies for 2006. Once the disclosure scores are computed, several set of analyses are performed (descriptive analysis, correlation matrix, multiple regression analysis, and ranking). The results of analyses reveal that, on average, alternative methods of measurements provide quite similar inferences; hence, a trade-off should be made to decide upon a method by which to measure the extent of FL for a large sample. Computerised content analysis using a text unit as a unit of analysis is chosen to perform coding for the large sample. For the purpose of testing the study hypotheses, both parametric and non-parametric tests are undertaken to examine how firm characteristics affect the level of forward-looking information. The results of regression analysis indicate that the extent of voluntary disclosure of FL information is positively and significantly related to growth opportunities, leadership, audit committee, competition rate, corporate size, and cross-listing. However, the extent of FL information is negatively and significantly associated with blockholding of 5% or more. In terms of changes in the extent of disclosure, the results show that changes in capital need is positively and significantly related to changes in disclosure, whereas changes in analyst following, blockholding of 5% or more, and corporate size are negatively and significantly related to changes in the extent of disclosure among consecutive years. In order to examine the relationship between industry behaviour and the extent of forward-looking information, disclosure of cash flow forecasts is chosen as a proxy for forward-looking information. This is done, because of the difficulty of measuring the disclosure practices of other companies in the same industry by means of a scoring sheet. The results of logistic regression analysis document that operating cash flow, industry behaviour, cross-listing, and company size are positively and significantly related to disclosure of cash flow forecasts, whereas performance and competition rate are negatively and significantly related to disclosure of cash flow forecasts

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Abdul, Rahman Azhar Bin. „Disclosure of corporate financial information in Malaysia“. Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of disclosure has improved over the twenty-year period. The overall and mandatory disclosure scores show a substantial increase in 1984 and a moderate increase in 1994. However, only a marginal increase in disclosure level for voluntary disclosure items is noted for the same period. The association between the extent of disclosure and fifteen corporate attributes was examined using several multiple regression models. The results indicate that: (a) the variable total assets shows significant relationship with the three disclosure indices; (b) the variables liquidity ratio, scope of business operations, leverage, and type of management are significantly associated with some of the disclosure indices; (c) the variables number of shareholders, corporate image and fmancial year end show weak relationships with some of the disclosure indices; and (d) the other variables namely, total sales, market capitalisation, proportion of shares owned by outsiders, profit margin, parent company size and type of external auditor show no significant relationship with disclosure scores. Except for total assets, all variables in (b) and (c) above produce inconsistent results when employed under different regression models. The two user groups also demonstrate significant differences in perceptions on 31 (55%) out of 56 items of information. Overall, the financial analysts' group perceive a substantial number of items of information as more important than the accountants' group

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Quigley, Daniel Hugh. „Essays in the economics of information disclosure“. Thesis, University of Cambridge, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648766.

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Bücher zum Thema "Disclosure of Negative Information"

O'Reilly, James T. Federal information disclosure. 3. Aufl. [St. Paul]: West Group, 2000.

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O'Reilly, James T. Federal information disclosure. 2. Aufl. [St. Paul, Minn.]: West Group, 1990.

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Jōhō kōkaihō jōhō kōkai jōrei: Information disclosure law and information disclosure ordinances. Tōkyō: Yūhikaku, 2001.

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Groote, X. de. Information disclosure and technology choice. Fontainebleau, France: INSEAD, 1992.

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Bank, Asian Development. Confidentiality and disclosure of information. Manila, Philippines: Asian Development Bank, 2000.

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Division, United States General Accounting Office General Government. Information on states' lobbying disclosure requirements. Washington, D.C: The Office, 1997.

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Board, Financial Accounting Standards. Disclosure of information about capital structure. Norwalk, Conn: FASB, 1997.

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Cross, John A. Flood hazard information disclosure by realtors. (Boulder (Colo.)): (University of Colorado), 1985.

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Crosby, Rachel T. Improving real property tax information disclosure. Albany, N.Y. (16 Sheridan Ave., Albany 12210-2714): State Board of Equalization and Assessment, 1993.

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Parliament, Great Britain. Television Licences (Disclosure of Information) Bill. London: Stationery Office, 2000.

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Buchteile zum Thema "Disclosure of Negative Information"

Pajarinen, Mika. „Information Disclosure“. In Encyclopedia of Law and Economics, 1–3. New York, NY: Springer New York, 2016. http://dx.doi.org/10.1007/978-1-4614-7883-6_253-1.

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Pajarinen, Mika. „Information Disclosure“. In Encyclopedia of Law and Economics, 1–3. New York, NY: Springer New York, 2020. http://dx.doi.org/10.1007/978-1-4614-7883-6_253-2.

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Pajarinen, Mika. „Information Disclosure“. In Encyclopedia of Law and Economics, 1143–45. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_253.

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Benson, Edward. „Disclosure of Information“. In The Law of Industrial Conflict, 111–26. London: Palgrave Macmillan UK, 1988. http://dx.doi.org/10.1007/978-1-349-08802-7_9.

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Audet, Cristelle. „Negative Consequences of Self-Disclosure: A Result of the Practitioner and Not the Technique“. In Therapist Self-Disclosure, 205–12. New York, NY : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9780203730713-26.

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Mallesh, Nayantara, und Matthew Wright. „The Reverse Statistical Disclosure Attack“. In Information Hiding, 221–34. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-16435-4_17.

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Kadomatsu, Narufumi, und Joel Rheuben. „Japanese Information Disclosure Law“. In The Right of Access to Public Information, 449–83. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-55554-5_12.

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Armando, Alessandro, Michele Bezzi, Nadia Metoui und Antonino Sabetta. „Risk-Aware Information Disclosure“. In Data Privacy Management, Autonomous Spontaneous Security, and Security Assurance, 266–76. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-17016-9_17.

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Gevers, Steven, und Bart De Decker. „Privacy Friendly Information Disclosure“. In On the Move to Meaningful Internet Systems 2006: OTM 2006 Workshops, 636–46. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11915034_87.

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Böttcher, Stefan, und Rita Steinmetz. „Information Disclosure by XPath Queries“. In Lecture Notes in Computer Science, 160–74. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11844662_12.

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Konferenzberichte zum Thema "Disclosure of Negative Information"

Chandak, Sheetal, Snehamoy Dhar und S. K. Barik. „Islanding disclosure for grid interactive PV-VSC system using negative sequence voltage“. In 2015 IEEE Power, Communication and Information Technology Conference (PCITC). IEEE, 2015. http://dx.doi.org/10.1109/pcitc.2015.7438216.

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A. Buzzetto-More, Nicole, Robert Johnson und Muna Elobaid. „Communicating and Sharing in the Semantic Web: An Examination of Social Media Risks, Consequences, and Attitudinal Awareness“. In InSITE 2015: Informing Science + IT Education Conferences: USA. Informing Science Institute, 2015. http://dx.doi.org/10.28945/2150.

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Empowered by, and tethered to, ubiquitous technologies, the current generation of youth yearns for opportunities to engage in self-expression and information sharing online with personal disclosure no longer governed by concepts of propriety and privacy. This raises issues about the unsafe activities of teens and young adults. The following paper presents the findings of a study examining the social networking activities of undergraduate students and also highlights a program to increase awareness of the dangers of, and safe practices using, social media. According to the survey results, young adults practice risky social networking site (SNS) behaviors with most having experienced at least one negative consequence. Further, females were more likely than males to engage in oversharing as well as to have experienced negative consequences. Finally, results of a post-treatment survey found that a targeted program that includes flyers, posters, YouTube videos, handouts, and in-class information sessions conducted at a Mid-Atlantic HBCU increased student awareness of the dangers of social media as well as positively influenced students to practice more prudent online behaviors. A revised version of this paper was published in Interdisciplinary Journal of e-Skills and Life Long Learning Volume 11, 2015 as "Communicating and Sharing in the Semantic Web: An Examination of Social Media Risks, Consequences, and Attitudinal Awareness"

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Aligaeva, N. N. „Selg-regulation of aggressive behavior of convicted persons with disabilities“. In INTERNATIONAL SCIENTIFIC AND PRACTICAL ONLINE CONFERENCE. Знание-М, 2020. http://dx.doi.org/10.38006/907345-50-8.2020.768.776.

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This article provides an overview of modern research related to aggressive behavior, ways to control and correct it. The article also displays the results of a pilot study, the main purpose of which is to identify as a need for communication is interconnected with the dominant emotional state of a disabled convict (in particular, with negative emotions − anger, aggression). The basis of the study is the separation of emotional states by E. P. Ilyin. We considered only communicative emotional states, in particular, the emphasis was on negative emotions (anger/aggression). The study was conducted on the basis of correctional colony −2 of the Federal Penitentiary Service of Russia in Ryazan; in total, 34 people took part. The main empirical methods used were a survey, «Need for Communication», a scale of differential emotions. In working with the people, the ethical principles of the psychologist were observed. We have observed the principles of respect, confidentiality (non-disclosure of medical information about the subject), responsibility, honesty. The study was conducted individually with each man. The convict was offered a protocol with tasks that were performed in the presence of the experimenter. It was revealed that disabled convicts have a great need for interpersonal interaction, while they experience positive emotions, and in rare cases, anxious and depressive ones. The low degree of manifestation of anger and aggression towards other people is most likely associated with indulgence, tolerance, awareness and acceptance of not only their own shortcomings, but also others. A large role here can be attributed to the influence of the psychological service, mainly to self-regulatory skills training.

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Chang, Daphne, Erin L. Krupka, Eytan Adar und Alessandro Acquisti. „Engineering Information Disclosure“. In CHI'16: CHI Conference on Human Factors in Computing Systems. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2858036.2858346.

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Makovkina, Elizaveta, und Zinaida Nesterova. „The Privacy Paradox and Social Media: Why Users Disclose Their Personal Data“. In The Public/Private in Modern Civilization, the 22nd Russian Scientific-Practical Conference (with international participation) (Yekaterinburg, April 16-17, 2020). Liberal Arts University – University for Humanities, Yekaterinburg, 2020. http://dx.doi.org/10.35853/ufh-public/private-2020-63.

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With the development of the worldwide Internet, the security of private data in the online space has become an increasing concern. On the one hand, users post a lot of information about themselves; on the other hand, they are very concerned about the safety of this information. Thereby a privacy paradox emerges: the difference between attitudes to information privacy and actual user behaviour. This article examines different approaches to the interpretation of this phenomenon. The authors of the article identify the motives for using social media. A study was conducted to define the relation between these motives and the attitude of young people with regards to confidentiality, which directly influences the confidentiality paradox occurrence. The survey method and a statistical method for studying relationships and a correlation analysis were used to solve the problem. The authors found that offline privacy is important among most young people, yet more than half of those asked considered online security to be very important as well. Positive and negative correlations were found between reasons for using social media and users’ privacy behaviour. The results of the study identified a correlation between active and passive users’ security settings and motivations for using social media. The authors conclude that users are aware of the high vulnerability of personal data on the Internet, however, may consciously sacrifice their security for the benefits that influence their motives for using social media: online identity, fear of missing out, convenience, sharing, information consumption and communication.

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Mozafari, Nika, Welf H. Weiger und Maik Hammerschmidt. „Resolving the Chatbot Disclosure Dilemma: Leveraging Selective Self-Presentation to Mitigate the Negative Effect of Chatbot Disclosure“. In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2021. http://dx.doi.org/10.24251/hicss.2021.355.

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Sayin, Muhammed O., und Tamer Basar. „Dynamic Information Disclosure for Deception*“. In 2018 IEEE Conference on Decision and Control (CDC). IEEE, 2018. http://dx.doi.org/10.1109/cdc.2018.8619281.

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Li, Huiyun, Jing Shi und Shaoyan Fu. „Institutional investors and information disclosure“. In 2018 International Conference. New York, New York, USA: ACM Press, 2018. http://dx.doi.org/10.1145/3226116.3226139.

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Cheng Ming-e. „Research on environmental information disclosure“. In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5689201.

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Zhang, Lei, Sushil Jajodia und Alexander Brodsky. „Information disclosure under realistic assumptions“. In the 14th ACM conference. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1315245.1315316.

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Berichte der Organisationen zum Thema "Disclosure of Negative Information"

Martin, Fernando M., und David Andolfatto. Information Disclosure and Exchange Media. Federal Reserve Bank of St. Louis, 2012. http://dx.doi.org/10.20955/wp.2012.012.

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Bae, Hyunhoe, Peter Wilcoxen und David Popp. Information Disclosure Policy: Do States' Data Processing Efforts Help More than the Information Disclosure Itself? Cambridge, MA: National Bureau of Economic Research, Oktober 2008. http://dx.doi.org/10.3386/w14409.

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Ostrovsky, Michael, und Michael Schwarz. Information Disclosure and Unraveling in Matching Markets. Cambridge, MA: National Bureau of Economic Research, Januar 2008. http://dx.doi.org/10.3386/w13766.

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Faria-e-Castro, Miguel, Joseba Martinez und Thomas Philippon. Runs versus Lemons: Information Disclosure and Fiscal Capacity. Cambridge, MA: National Bureau of Economic Research, Mai 2015. http://dx.doi.org/10.3386/w21201.

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Gomes, Armando, Gary Gorton und Leonardo Madureira. SEC Regulation Fair Disclosure, Information, and the Cost of Capital. Cambridge, MA: National Bureau of Economic Research, Juni 2004. http://dx.doi.org/10.3386/w10567.

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Stiglitz, Joseph, Jungyoll Yun und Andrew Kosenko. Bilateral Information Disclosure in Adverse Selection Markets with Nonexclusive Competition. Cambridge, MA: National Bureau of Economic Research, April 2020. http://dx.doi.org/10.3386/w27041.

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Zivin, Joshua Graff, und Matthew Neidell. Days of Haze: Environmental Information Disclosure and Intertemporal Avoidance Behavior. Cambridge, MA: National Bureau of Economic Research, August 2008. http://dx.doi.org/10.3386/w14271.

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Jung, Sojin, Hyeon Jeong Cho und Byoungho Jin. Price Fairness and Brand Credibility by Effective Disclosure of Cost Information. Ames: Iowa State University, Digital Repository, 2017. http://dx.doi.org/10.31274/itaa_proceedings-180814-1858.

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Hotz, V. Joseph, und Mo Xiao. Strategic Information Disclosure: The Case of Multi-Attribute Products with Heterogeneous Consumers. Cambridge, MA: National Bureau of Economic Research, Januar 2006. http://dx.doi.org/10.3386/w11937.

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Aoki, Reiko, und Thomas Prusa. Product Development and the Timing of Information Disclosure under U.S.and Japanese Patent Systems. Cambridge, MA: National Bureau of Economic Research, März 1995. http://dx.doi.org/10.3386/w5063.

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