Relevant bibliographies by topics / Disclosure Implications

Academic literature on the topic 'Disclosure Implications'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Disclosure Implications"

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Dontoh, Alex. "Voluntary Disclosure." Journal of Accounting, Auditing & Finance 4, no. 4 (April 1989): 480–511. http://dx.doi.org/10.1177/0148558x8900400404.

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The paper investigates incentives for firms to voluntarily disclose private information about future outcomes. A voluntary disclosure model that encompasses a competitive product market equilibrium and where proprietary (disclosure costs) costs are endogenously determined is presented. Possible explanations for empirical phenomena such as why value-maximizing firms voluntarily disclose unfavorable information (disclosures that cause investors to lower their expectations of firm earnings) when such disclosures tend to result in significant market price declines is provided. Existence of a unique Nash equilibrium where firms exercise discretion over such disclosures is demonstrated, and implications for extant empirical research on voluntary disclosures are discussed.
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Pinciotti, Caitlin M., Christy E. Allen, Jennifer M. Milliken, Holly K. Orcutt, and Sapir Sasson. "Reliability and Findings From an Instrument Examining Sexual Assault Disclosure Content and Context: The Sexual Assault Inventory of Disclosure." Violence and Victims 34, no. 2 (April 1, 2019): 260–95. http://dx.doi.org/10.1891/0886-6708.vv-d-17-00161.

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Compared to the depth of research examining the impact of sexual assault disclosure and related responses from others, little is known about the content shared during disclosures. Categorizing survivors as disclosers or nondisclosers disregards the nuanced and complex nature of disclosure. To address this gap, the current studies examined the reliability and preliminary results of the Sexual Assault Inventory of Disclosure (SAID), an inventory of content shared during disclosures and the context in which it was shared. The SAID proved reliable and preliminary findings suggest that perceptions of disclosures as positive or negative are predicted by differences in content and context, above and beyond disclosure recipients' response. The current study also explored gender differences in disclosure. Additional findings, implications, and suggestions for future studies using the SAID are discussed.
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Butler, David, and Daniel Read. "Unravelling Theory: Strategic (Non-) Disclosure of Online Ratings." Games 12, no. 4 (September 30, 2021): 73. http://dx.doi.org/10.3390/g12040073.

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This paper investigates disclosure by testing if the game theoretic predictions of unravelling theory are borne out in a heretofore unstudied market. We analyse TripAdvisor disclosures from hoteliers across 22 locations (N = 4357). Contrary to theoretical predictions, we find that disclosure decreases linearly with TripAdvisor ratings. We find the same pattern of disclosure occurs when consumers know the information provider has information to disclose, and when they do not. We also find evidence suggesting the most elite hotels may disclose less. We provide practical as well as theoretical implications.
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Terblanche, Wendy, and Charl De Villiers. "The influence of integrated reporting and internationalisation on intellectual capital disclosures." Journal of Intellectual Capital 20, no. 1 (February 14, 2019): 40–59. http://dx.doi.org/10.1108/jic-03-2018-0059.

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Purpose The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure. Design/methodology/approach The paper compares the content of IC disclosures of matched samples of companies. Findings The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information. Research limitations/implications The findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report. Practical implications The results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR. Originality/value This is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure.
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Ahrens, Courtney E., Janna Stansell, and Amy Jennings. "To Tell or Not to Tell: The Impact of Disclosure on Sexual Assault Survivors’ Recovery." Violence and Victims 25, no. 5 (October 2010): 631–48. http://dx.doi.org/10.1891/0886-6708.25.5.631.

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There is a growing body of research examining the disclosure of sexual assault. But the focus on time to first disclosure does not capture the whole picture. Survivors also differ in how long they continue to disclose, to whom they disclose, and the types of reactions received during disclosure. To provide a more comprehensive view of disclosure, this study sought to identify patterns of disclosure among a sample of 103 female sexual assault survivors recruited from the community. This study also sought to identify characteristics of each disclosure pattern, differences in how each disclosure pattern tends to unfold (e.g., who is told and how they react), and differences in how these disclosure patterns are related to physical and mental health outcomes. Results revealed four distinct disclosure patterns: nondisclosers, slow starters, crisis disclosers, and ongoing disclosers. Assault characteristics and rape acknowledgment distinguished nondisclosers and slow starters from the other two disclosure groups. Slow starters were also less likely to disclose to police and medical personnel and received negative reactions less frequently while nondisclosers experienced more symptoms of depression and posttraumatic stress than other groups. Implications of these findings for future research and practice are discussed.
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Anas, Abdirahman, Hafiz Majdi Abdul Rashid, and Hairul Azlan Annuar. "The effect of award on CSR disclosures in annual reports of Malaysian PLCs." Social Responsibility Journal 11, no. 4 (October 5, 2015): 831–52. http://dx.doi.org/10.1108/srj-02-2013-0014.

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Purpose – The paper aims to examine the determinants of corporate social responsibility (CSR) disclosures in the annual reports of Malaysian public listed companies (PLCs). In 2006, Bursa Malaysia Berhad (BMB) launched its CSR Framework (effective in 2007) which is supposed to guide the Malaysian PLCs’ CSR disclosures. It is believed that this CSR framework may influence CSR disclosures to be more systematic, yet there is no evidence whether this framework influences the extent and quality of CSR disclosures. Thus, this study examines this area of research. The study also tests the influence of award on CSR disclosures. Design/methodology/approach – CSR disclosure checklist was developed to analyse the extent and quality of CSR information disclosures in the year 2008 annual reports of the Malaysian PLCs. Findings – Malaysian PLCs disclose more CSR information related to community and environment than workplace and marketplace CSR themes. On the other hand, the quality of disclosure practices was minimal when it is compared to the extent of disclosure practices. Finally, the study also found that the award’s variable has a significant positive relationship with both the extent and quality of CSR disclosure practices of the Malaysian PLCs. Research limitations/implications – The recently developed BMB’s CSR framework seems to have impact on the level and systematic CSR reporting practices of Malaysian PLCs. However, the quality of CSR disclosures is considered minimal. Practical implications – The results of the study bring some practical implications to the regulators, particularly Bursa Malaysia. First, it is good to observe that most companies have practiced specific disclosure in a separate statement with regard to CSR. However, the format of presentation and the extent of disclosure vary among the firms. Second, further guidelines need to be developed to provide a clearer framework of disclosure for CSR information. At the moment, Bursa Malaysia only listed down general principles of CSR themes. In addition, the regulators should also look into the evolving issues in CSR, such as the issue of climate change reporting. For example, the Climate Disclosure Standards Board has issued a voluntary Climate Change Reporting Framework. Originality/value – This study examined both the traditional (i.e. firm size and profitability) and non-traditional (i.e. award) factors influencing management’s decision to disclose CSR information in the annual reports of the Malaysian PLCs. Furthermore, the study reported how Malaysian PLCs comply with the recently implemented CSR framework issued by BMB.
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Sheehan, Lindsay, Nathalie Oexle, Michael Bushman, Anthony Fulginiti, and Laura M. Frey. "Suicide-related disclosure: implications for inclusion and recovery." Journal of Public Mental Health 18, no. 3 (September 5, 2019): 162–68. http://dx.doi.org/10.1108/jpmh-01-2019-0012.

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Purpose People who have lived experiences with suicide often struggle with concealable stigmatized identities that threaten their inclusion and recovery. While disclosure of a stigmatized identity can promote support and recovery and therefore prevent suicide, it may also present distinct risks. The purpose of this paper is to summarize key issues in suicide-related disclosure, suggest theoretical models for describing suicide-related disclosure and identify research needs. Design/methodology/approach This conceptual paper discusses the existing literature on disclosure of concealable stigmatized identities, then explores research on disclosure of suicidal ideation, suicide attempt and suicide loss. Theoretical models (disclosure processes model and interpersonal theory of suicide) that can be employed in understanding suicide-related disclosure are explored. Finally, the paper suggests areas for future research, including longitudinal research to identify strategic disclosure practices that can lead to greater inclusion and recovery. Findings Research on suicide-related disclosure should differentiate between disclosure of past and current suicidality, incorporate theoretical frameworks and examine approaches for preparing potential confidants and disclosers for the disclosure process. Originality/value This paper highlights issues unique to the disclosure of suicidal thoughts and behaviors, and to suicide loss.
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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (November 4, 2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonetheless, disclosure practices did vary by entity size and performance. Analysis of 2015 disclosures contingent on 2013 disclosure practice indicates that disclosure changes are consistent with a pattern of mean reversion. Practical implications Evidence that low disclosers increased disclosure and high disclosers reduced disclosers is consistent with the idea that sustainability disclosure is not so much driven by any ethical considerations, but rather by a desire to not be a disclosure outlier. Reliance on voluntary disclosure to achieve a socially desired level of disclosure is unlikely to bear fruit. Originality/value This paper contributes to the literature on sustainability by examining firm responses to change in disclosure regimes, and concluding that size and peer relativities drive the disclosure process.
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Acar, Ece, Kıymet Tunca Çalıyurt, and Yasemin Zengin-Karaibrahimoglu. "Does ownership type affect environmental disclosure?" International Journal of Climate Change Strategies and Management 13, no. 2 (March 29, 2021): 120–41. http://dx.doi.org/10.1108/ijccsm-02-2020-0016.

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Purpose In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach This paper uses a sample of 27,847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels. Findings This study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore, this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure, relative to firms operating in developing countries. Research limitations/implications The study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure, which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters, Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis, which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore, future research may consider examining the different types of ownership such as family ownership. Practical implications The findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also, given the impact of countries’ development levels, regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore, each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures. Social implications From a social perspective, the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders. Originality/value This study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity, Climate Change, Environmental Investments and Spill Impact Reduction performance measures. Further, grounding on legitimacy and stakeholder theories, this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development.
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Russell, Mark. "New information in continuous disclosure." Pacific Accounting Review 27, no. 2 (April 7, 2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.

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Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures and identifies the firm characteristics that condition the price-sensitivity of information under CDR. Findings – The study provides evidence that continuous firm disclosures are significantly associated with stock price adjustment to information. Further results are consistent with firm disclosure and its information content being determined by the economics of the firm. Practical implications – The findings of the study support the introduction of ongoing and continuous disclosure regimes in a number of capital markets, and assist firms and regulators model the price-sensitivity of information under CDR. Originality/value – The study highlights the sources of an informed market, and contributes to our understanding of the conditions under which the CDR reveals unexpected information. The results provide evidence of an association between firm disclosure and stock price synchronicity, consistent with managerial incentives to disclose information.
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Dissertations / Theses on the topic "Disclosure Implications"

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Brogan, Clare A. "The diagnosis of children with autistic spectrum disorders : implications for parents." Thesis, Glasgow Caledonian University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313177.

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Sukumar, Divya. "Understanding the broader implications of strategic evidence disclosure in police interviews with suspects." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/101746/.

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Police around the world present evidence to suspects at different points during the interview. Some psychologists suggest that police should strategically delay disclosing evidence and test the truthfulness of a suspect’s account by comparing it with the evidence. Moreover, psychologists suggest interviewers who plan strategic evidence disclosure might be less guilt-presumptive about the suspect because they must consider alternative explanations of the evidence as part of their planning. In contrast, many lawyers argue that police should not strategically disclose evidence as it undermines a suspect’s fair trial rights and prevents lawyers from advising suspects effectively before the interview. To address these conflicting perspectives from the domains of psychology and law, this thesis takes an interdisciplinary approach and considers strategic evidence disclosure within the broader legal context of a suspect’s custodial detention. First, a field study of police disclosure briefings with lawyers, lawyer-client consultations, and police interviews, and a survey of lawyers highlights how lawyers rely upon the police’s evidence to advise suspects in custody. When police strategically disclose evidence, lawyers cannot provide informed legal advice and tend to advise suspects to not answer police questions. Second, three experiments and a mini meta-analysis show that generating alternative evidential explanations for criminal cases, as interviewers planning strategic evidence disclosure might do, has a very small effect, or plausibly no effect, on people’s beliefs about the suspect’s guilt. Finally, a mock crime experiment shows that, even two months after a crime, truthful suspects’ accounts fit evidence that was strategically withheld more than deceptive suspects’ accounts did. Independent laypeople from a follow-up experiment could distinguish between these truthful and deceptive accounts. Together, these findings suggest that strategic evidence disclosure could help deception detection even months after a crime, but it also impinges upon suspects’ legal rights and is unlikely to make interviewers less guilt-presumptive.
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Falvey, Hannah Maria. "Sex differences in written disclosure : implications for differential vulnerability to post traumatic stress disorder." Thesis, University of Southampton, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417408.

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Jaffer, Ashraf Amirali. "The economic consequences of compensating employees with tradable securities and its implications for disclosure." Thesis, London School of Economics and Political Science (University of London), 2007. http://etheses.lse.ac.uk/1979/.

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There is little economic theory that supports designing compensation packages to include a market-traded component. Any contract based on tradable securities can potentially be replicated with non-tradable securities that would give the employer tighter control on the incentives and trading activities of the employee. Indeed, it seems paradoxical to compensate employees with tradable securities only to impose restrictions that prohibit them from taking advantage of the tradability feature. This thesis provides insights into the role and economic consequences of disclosures aimed at reducing the ability of employees to gain from insider trading. To analyze the impact of compensating employees with tradable securities I use a principal-agent framework where insider trading is captured by the notion of contract renegotiation. In the first analytical piece I show that in certain situations allowing the agent to trade anonymously on his private information increases production and, more importantly, is socially desirable compared to the case where the agent's trades are required to be publicly disclosed. The intuition for this result is that the bid-ask spread imposed by the market maker makes it costly for the agent to sell his shares and get full insurance if he shirks. The consequence of the positive incentive effects for the agent makes the overall economy better off. In the second version of my model I attempt to capture the SEC notion of insider trading where a manager has material non-public information prior to trading his equity claims. In this piece I allow the agent to collect private information prior to his trading. I identify three information structures and compare the production in the economy where the agent gathers private information prior to trading, to a scenario where private information acquisition is prohibited. I show that it is not at all clear-cut that private information collection by employees is always detrimental to the firm. Rather, situations may arise where private information collection and insider trading by employees results in higher production in the economy and can be socially desirable. Hence the thesis attempts to provide some potential economic reasons for employees to be compensated with tradable securities.
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Westphal, Nikolas. "Fairness opinions in Germany : an empirical investigation of their determinants, disclosure characteristics and wealth implications /." Hamburg : Kovač, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=018933888&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Bennett, Patrick Ryan. "Prayers about traumatic experiences as self-disclosure to God implications for health and well-being /." abstract and full text PDF (free order & download UNR users only), 2005. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3209952.

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Al-Aamri, Ibrahim Ali Saleh. "Implications of IFRS 8 adoption on UK listed companies' disclosure practices and earnings' predictive ability." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3454.

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International Financial Reporting Standard No. 8 (IFRS 8) was issued by the International Accounting Standards Board (IASB) in November 2006 and became effective for periods beginning on or after January 2009. IFRS 8 is issued as a part of the IASB convergence program with the USA Financial Accounting Standard Board (FASB). IFRS 8 provides guidelines on how segment information should be reported to external users. It requires segment information to be reported in accordance with the management approach. In particular, operating segments are to be identified in the same way they are reported to Chief Operating Decision Makers (CODM). It is worth noting that IFRS 8 replaced International Accounting Standard No. 14 Revised (IAS 14R). IAS 14R requires reportable segments to be identified in accordance with the (risk and reward) approach. There are three main objectives to this study: (i) to evaluate and compare the disclosure of segment information pre and post the implementation of IFRS 8 for UK listed companies; (ii) to investigate the impact of the management approach on analysts’ earnings forecast accuracy; and (iii) to investigate the impact of the quality of segments’ profit information on stock market ability to anticipate future changes in earnings. For the purpose of achieving these research objectives a positivist theoretical framework is implemented. The three objectives of this study are investigated using two methods; descriptive statistics and mean difference tests; and regression analysis using Ordinary Least Square (OLS), Fixed Effect and Tobit regressions. The findings of this study suggest that the disclosure of segmental information post the adoption of IFRS 8 has witnessed significant and sizable changes. The comparison of segment information reporting pre and post IFRS 8 indicates that UK listed companies provide more disaggregated information post the adoption of IFRS 8. The results show that the implementation of IFRS 8 has resulted in more segments reported for both Line of Business (LOB) and Geographical (GEO) segments. The mean number of reported segments increased from 2.98 to 3.34 for LOB segments and from 4.08 to 4.71 for GEO segments. Statistical tests show that the increase in the number of geographical segments is statistically significant. In addition, the analysis documents a statistically significant increase in the quality (i.e. fineness) of geographical segments disclosed post IFRS 8. However, in contrast the results also show that post the implementation of IFRS 8 the number of line items disclosed has decreased for both LOB and GEO segments. The findings x show that the decline in geographical segments’ line items is statistically different from zero. Also, the results reveal that the most significant line item that is no longer provided for geographical segment is related to earnings/profit information. In addition, the analysis documents a decline in the quality of segment profit reported by companies post the adoption of IFRS 8. With regards to the impact of segmental information on analysts’ earnings forecast accuracy, the results indicate that the adoption of the management approach (IFRS 8), and reporting finer geographical segments provide financial analysts with a significantly better insight about future changes in earnings. In addition, the analysis shows that better quality of segmental earnings disclosure provides financial analysts with a better insight into future changes in earnings. Moreover, we find evidence that companies which defined their main operating segments based on line of business characteristics have been perceived by financial analysts as more informative about future earnings. With regards to the particular impact of the quality of segmental earnings disclosure on stock price ability to anticipate and reflect future changes in earnings, the study finds strong evidence for the impact of quality of segmental profit disclosure on the market ability to anticipate future changes in earnings. The regression results reveal that when the segmental profit margin is different from the consolidated margin, the market has better ability to foresee future change in earnings over short and long term periods. Reporting earnings figures for both main operating segments and entity-wide segments (mostly geographical) improves stock price’s ability to incorporate future earnings for short term periods (i.e. next year earnings). In addition the study shows that when segment profit matches the consolidated income statement the market anticipation power of the next year’s earnings is higher.
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Vira, Rohini. "Cross-cultural study on hiv-positive Indian and American men on disclosure, perceived social support and psychological well-being: implications for marriage and family therapists." The Ohio State University, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=osu1069337688.

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Mumba, Mumba. "A Phenomenological Study of how College Students Communicate about Anal Sex and its Implications for Health." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1282686772.

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Rjiba, Hatem. "Essays on the determinants and implications of annual report readability." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0124.

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Cette thèse comprend trois essais dont l’objectif est d’étudier les déterminants et les implications de la qualité de l’information narrative des entreprises cotées. L’originalité de ce travail par rapport aux études antérieures réside dans le fait que nous nous intéressons à la dimension qualitative de l’information divulguée. Afin d’appréhender la qualité de cette information nous recourons à des techniques de traitement automatique de langage naturel qui permettent de construire des indices de lisibilité des rapports annuels.Le premier essai étudie l'effet de la complexité textuelle des rapports annuels sur la liquidité des titres. L’utilisation d’un échantillon d’entreprises françaises cotées en bourse sur la période 2002-2013 montre l’existence d’une relation positive entre le degré de lisibilité des rapports annuels et la liquidité des titres. Ces résultats suggèrent que la complexité textuelle de l’information narrative affecte les investisseurs sur le marché des actions.Le deuxième essai étudie l’effet de la lisibilité des rapports annuels sur le coût des fonds propres des entreprises. Nous menons notre étude empirique sur un échantillon d’entreprises américaines cotées en bourse sur la période 1995-2012. Les résultats montrent que les entreprises font face à un coût de financement plus élevé lorsque leurs rapports annuels sont moins lisibles, ce qui indique qu’un degré faible de lisibilité réduit la capacité des investisseurs à prévoir les performances futures de l’entreprise et leur amène par conséquence à demander un rendement de fonds propres plus élevé.Le troisième essai examine l’effet des pratiques de réduction d’impôt des entreprises sur la lisibilité de leurs divulgations financières. La littérature mobilisant la théorie d’agence montre que ces pratiques de réduction d’impôt créent un cadre permettant aux dirigeants d’extraire des bénéfices privés aux dépens des autres parties prenantes. Afin de s’assurer que leurs actions opportunistes ne soient détectées, les dirigeants réduisent la qualité de l’information divulguée, ce qui détériore l’environnent informationnel de l’entreprise en question. En utilisant un échantillon d’entreprises américaines cotées en bourse pour la période 1995-2012, nous constatons que les entreprises qui s’engagent dans des politiques de diminution d’impôt publient des rapports annuels moins lisibles et plus ambigus.Mot Clés: Information narrative; lisibilité des rapports annuels; Risque d’information ; Liquidité; Coût des fonds propres; Optimisation fiscale
This thesis comprises three separate but interconnected essays that focus on the determinants and economic implications of corporate narrative disclosure. The first essay examines the effect of annual report textual complexity on firms’ stock liquidity. Using techniques from computational linguistics, we predict and find that less readable filings are associated with lower stock liquidity. Our study provides evidence that difficult-to-read annual reports can act as a non-trivial impediment to investors’ ability to process information into useful trading signals. The findings are robust to a battery of sensitivity tests, including endogeneity, use of alternative regression techniques, and use of alternative liquidity and readability proxies.Using a large panel of U.S. public firms, the second essay presents the first evidence highlighting the relation between annual report readability and cost of equity capital. We hypothesize that complex textual reporting deters investors’ ability to process and interpret annual reports, leading to higher information risk, and thus higher cost of equity financing. Consistent with our prediction, we find that greater textual complexity is associated with higher cost of equity capital. Our results are statistically significant and economically important. We also show that disclosure tone exerts a non-trivial bearing on the cost of equity. Our findings are robust to a battery of sensitivity checks, including use of multiple estimation methods, alternative proxies of annual report readability and cost of equity capital measures, and potential endogeneity concerns. Overall, our study contributes to the research examining the relation between disclosure quality and cost of capital.The third essay investigates the effect of firms’ tax avoidance practices on the textual properties of their annual filings. Using a large sample of U.S.-listed firms, we document a positive and statistically significant relation between corporate tax avoidance and annual report textual complexity. In addition, we show that managers of tax-avoiding firms tend to hide their avoidance behavior in more ambiguous language. Our results prove to be robust to the use of numerous alternative proxies of corporate tax avoidance and annual report readability. The findings are also robust to a number of checks, including, using additional control variables, employing alternative regression methodologies, and addressing endogeneity concerns.Keywords: Narrative disclosure; Annual report readability; Disclosure tone; Information risk Stock liquidity; Cost of equity capital; Corporate tax avoidance
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Books on the topic "Disclosure Implications"

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R, Graham John. The economic implications of corporate financial reporting. Cambridge, MA: National Bureau of Economic Research, 2004.

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Boritz, J. Efrim. The "going concern" assumption: Accounting and auditing implications. Toronto, Canada: Canadian Institute of Chartered Accountants, 1991.

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B, Rapoport Nancy, Dharan Bala G, and Van Niel Jeffrey D, eds. Enron: Corporate fiascos and their implications. 2nd ed. New York: Thomson Reuters/Foundation Press, 2009.

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Seaton, Jonathan S. Signalling, disclosure and the implications of financial structure for UK corporate R&D 1983-1993. Loughborough: Loughborough University of Technology, Department of Economics, 1995.

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Seaton, Jonathan S. Signalling, disclosure and the implications of financial structure for UK Corporate R&D 1983-1993. Loughborough: Department of Economics, Loughborough University of Technology, 1995.

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Gravelle, Toni. Reactions of canadian interest rates to macroeconomic announcements: Implications for monetary policy transparency. Ottawa: Bank of Canada, 2001.

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Canada, Bank of. Reactions of Canadian interest rates to macroeconomic announcements: Implications for monetary policy transparency. Ottawa: Bank of Canada, 2001.

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Cripps, Yvonne. The legal implications of disclosure in the public interest: An analysis of prohibitions and protections with particular reference to employers and employees. Oxford: ESC, 1986.

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Centre for Joint Warfare Studies, ed. Implementation of RTI Act 2005 in armed forces and its implications. New Delhi: Vij Books India Pvt. Ltd., 2014.

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Cripps, Yvonne M. The legal implications of disclosure in the public interest: An analysis of prohibitions and protections with particular reference to employers and employees. 2nd ed. London: Sweet & Maxwell, 1994.

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Book chapters on the topic "Disclosure Implications"

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Simoni, Lorenzo. "The implications of business model disclosure." In Business Models and Corporate Reporting, 93–105. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003016793-4.

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Serra, Edoardo, Jaideep Vaidya, Haritha Akella, and Ashish Sharma. "Evaluating the Privacy Implications of Frequent Itemset Disclosure." In ICT Systems Security and Privacy Protection, 506–19. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-58469-0_34.

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Kim, Daria. "Implications of IPD Disclosure for Statutory Innovation Incentives." In Access to Non-Summary Clinical Trial Data for Research Purposes Under EU Law, 125–56. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-86778-2_5.

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Rosengren, Eric. "Will Greater Disclosure and Transparency Prevent the Next Banking Crisis?" In The Asian Financial Crisis: Origins, Implications, and Solutions, 369–76. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-5155-3_31.

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Kröger, Jacob Leon, Otto Hans-Martin Lutz, and Philip Raschke. "Privacy Implications of Voice and Speech Analysis – Information Disclosure by Inference." In Privacy and Identity Management. Data for Better Living: AI and Privacy, 242–58. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42504-3_16.

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Columbano, Claudio. "A Disclosure Theory Approach to Government Transparency: Implications for Accountability in Times of a Pandemic." In Public Sector Accounting, Financial Accountability and Viability in Times of Crisis, 197–213. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04745-9_8.

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Mizuguchi, Takeshi. "The Need for Standardised Disclosure on Climate-Risk in Financial Reports: Implications of the JICPA Reports." In Environmental Management Accounting for Cleaner Production, 353–64. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_19.

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Debroux, Philippe. "The Growing Acceptance of Global Standards by Japanese Companies and Its Implication in Terms of Disclosure." In Corporate Social Disclosure, 283–309. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_10.

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Li, Jiannan, Chulan Huang, Bocong Yuan, and Haixuan Liang. "The Impact of Stigmatization on Social Avoidance and Fear of Disclosure among Older People: Implications for Social Policy Preparedness in a Public Health Crisis." In The COVID-19 Pandemic and Older Adults, 43–59. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003273462-4.

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Čtvrtník, Mikuláš. "The Right to (Not) Be Forgotten, Right to Know, and Model of Four Categories of the Right to Be Forgotten." In Archives and Records, 111–37. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-18667-7_5.

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AbstractBoth at the level of the most basic civil and democratic rights declared at the constitutional level and specifically in the field of archiving, there has long been a fundamental tension between two principles: On the one hand, it is the right to the protection of personality, privacy, and the private sphere, specifically expressed also in the form of the right to protection of personal data and restriction of their disclosure. On the other hand, there is the right of access to information, freedom of inquiry, and similar rights, which can be summarised under the common denominator of the right to know. This dichotomy, in a specific and in a way analogous sense, is also at the level of the relationship between the right to be forgotten and, conversely, the right to be remembered and not forgotten.Encounters and, in many cases, clashes between these two principles on both levels of meaning have changed in recent years and have intensified, including in court decisions. What implications does it have for archiving, for the creation and preservation of collective memory in society, and for the relationship to one’s own history? What are the implications of the current development of the legal order for the archival sector, within the European Union, especially in connection with the adoption of the General Data Protection Regulation (GDPR), specifically at the level of the application of the right to be forgotten as one of the new rights of the European citizen, which, however, has much deeper and older roots than the existence of the GDPR? How does the newly established right to be forgotten manifest in the field of archiving? What impacts and potential risks can be expected when applying this newly formed right of (not only) the European citizen to archival practice? This chapter will seek answers to the above questions. The chapter will include the presentation of the author’s concept of a model of the four categories of the right to be forgotten, applicable mainly in the field of records management and archiving, but also in a wide range of scientific disciplines.
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Conference papers on the topic "Disclosure Implications"

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Aivazpour, Zahra, and V. Srinivasan (Chino) Rao. "Impulsivity and Information Disclosure: Implications for Privacy Paradox." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2019. http://dx.doi.org/10.24251/hicss.2019.586.

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Praptiningsih, Novi Andayani, Ami Kusuma Handayani, Dinda Agustina Putri, Aghitsna Putri Subhiat, and Dwi Putri Handayani. "Implications of Gay Dramaturgy in Self-disclosure Behavior." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.96.

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Kalra, Jay, Zoher Rafid-Hamed, Lily Wiebe, and Patrick Seitzinger. "Medical Error Disclosure: A Quality Perspective and Ethical Dilemma in Healthcare Delivery." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002107.

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Medical errors are a significant public health concern that affects patient care and safety. Highlighted as a substantial problem in the 1999 Institute of Medicine report, medical errors have become the third leading cause of death in the United States of America. Failure to inform the patient of adverse events caused by a medical error compromises patient autonomy. Disclosure of adverse events to patients and families is critical in managing the consequences of a medical error and essential for maintaining patient trust. When errors occur, healthcare practitioners are faced with the ethical and moral dilemmas of if and to whom to disclose the error. Healthcare providers face these disclosure dilemmas across all disciplines, locations, and generations and have far-reaching implications on healthcare quality and the progress of medicine. We have previously reported the Canadian provincial initiatives encouraging open disclosure of adverse events and have suggested its integration into a 'no-fault' model. Though similar in content, the Canadian provincial initiatives remain isolated because of their non-mandatory nature and absence of federal or provincial laws on disclosure. The purpose of this study was to review and compare the disclosure policies implemented by individual health care regions/authorities in various parts of Canada to identify quality issues related to medical error disclosure based on several ethical and professional principles. The complexities of medical error disclosure to patients present ideal opportunities for medical educators to probe how learners balance the moral complexities involved in error disclosure. Effective communication between health care providers, patients, and their families throughout the disclosure process is integral in sustaining and developing the physician-patient relationship. We believe that the disclosure policies can provide a framework and guidelines for appropriate disclosure, leading to more transparent practices. We suggest that disclosure practice can be improved by creating a uniform policy centered on addressing errors in a non-punitive manner and respecting the patient's right to an honest disclosure and be implemented as part of the standard of care.
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Khan, Adeeba. "Disclosure Tuberculosis Stigmatized Identities And Its Workplace Implications In Pakistan." In AIMC 2018 - Asia International Multidisciplinary Conference. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.05.02.10.

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Tang, Karen, Jason Hong, and Dan Siewiorek. "The implications of offering more disclosure choices for social location sharing." In the 2012 ACM annual conference. New York, New York, USA: ACM Press, 2012. http://dx.doi.org/10.1145/2207676.2207730.

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Conrad, Kate Magsamen, Maria Checton, and Maria K. Venetis. "Privacy and Disclosure at Work: The Implications of Self-Concealment and Anonymity." In 2nd Annual International Conference on Journalism & Mass Communications (JMComm 2013). Global Science and Technology Forum, 2013. http://dx.doi.org/10.5176/2301-3710_jmcomm13.51.

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Mehdy, A. K. M. Nuhil, and Hoda Mehrpouyan. "A Multi-Input Multi-Output Transformer-Based Hybrid Neural Network for Multi-Class Privacy Disclosure Detection." In 2nd International Conference on Machine Learning Techniques and NLP (MLNLP 2021). Academy and Industry Research Collaboration Center (AIRCC), 2021. http://dx.doi.org/10.5121/csit.2021.111419.

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The concern regarding users’ data privacy has risen to its highest level due to the massive increase in communication platforms, social networking sites, and greater users’ participation in online public discourse. An increasing number of people exchange private information via emails, text messages, and social media without being aware of the risks and implications. Researchers in the field of Natural Language Processing (NLP) have concentrated on creating tools and strategies to identify, categorize, and sanitize private information in text data since a substantial amount of data is exchanged in textual form. However, most of the detection methods solely rely on the existence of pre-identified keywords in the text and disregard the inference of underlying meaning of the utterance in a specific context. Hence, in some situations these tools and algorithms fail to detect disclosure, or the produced results are miss classified. In this paper, we propose a multi-input, multi-output hybrid neural network which utilizes transfer-learning, linguistics, and metadata to learn the hidden patterns. Our goal is to better classify disclosure/non-disclosure content in terms of the context of situation. We trained and evaluated our model on a human-annotated ground truth dataset, containing a total of 5,400 tweets. The results show that the proposed model was able to identify privacy disclosure through tweets with an accuracy of 77.4% while classifying the information type of those tweets with an impressive accuracy of 99%, by jointly learning for two separate tasks.
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Wells, Alesha, Kate Loveys, Mark Sagar, Mark Billinghurst, and Elizabeth Broadbent. "An Exploration of Eye Gaze in Women During Reciprocal Self-Disclosure: Implications for Digital Human Design." In 2022 17th ACM/IEEE International Conference on Human-Robot Interaction (HRI). IEEE, 2022. http://dx.doi.org/10.1109/hri53351.2022.9889336.

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Makhnoon, Sukh, Banu Arun, Robert J. Volk, and Susan K. Peterson. "Abstract P6-08-23: Disclosure of familial implications of pathogenicBRCA1/2to probands: Opportunity for prompting family communication." In Abstracts: 2019 San Antonio Breast Cancer Symposium; December 10-14, 2019; San Antonio, Texas. American Association for Cancer Research, 2020. http://dx.doi.org/10.1158/1538-7445.sabcs19-p6-08-23.

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Marsudi, Almatius Setya, and Gusti Putra Soetanto. "The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.023.

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Reports on the topic "Disclosure Implications"

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Knapp, Carolyn. HIV and partner violence: What are the implications for voluntary counseling and testing? Population Council, 2001. http://dx.doi.org/10.31899/hiv2001.1011.

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Millions of women around the world face two great threats to their health and well-being: HIV/AIDS and violence by an intimate partner. One of the strongest associations between the two is the role that violence and the threat of violence play in limiting a woman’s ability to negotiate safer sex with a partner. A similar fear of violence also discourages women who receive HIV voluntary counseling and testing (VCT) from telling partners about test results. This study explored the links between HIV infection, serostatus disclosure, and partner violence among women attending a VCT clinic in Dar es Salaam, Tanzania. Researchers began with a qualitative research phase with VCT clients at the Muhimbili Health Information Center. In the second phase, researchers interviewed women who had been tested and counseled three months earlier. The details in this brief show that while there is considerable fear of a partner’s reaction, there is little evidence from HIV-positive or HIV-negative women surveyed that serostatus disclosure frequently leads to physical violence.
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HIV and partner violence: Implications for HIV voluntary counseling and testing. Population Council, 2001. http://dx.doi.org/10.31899/hiv2001.1006.

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An important component of HIV voluntary counseling and testing (VCT) programs is encouraging clients to inform partners of their serostatus, yet many clients do not do so. Studies have found that a serious barrier to disclosure for women is fear of a violent reaction by male partners and that HIV-infected women are at increased risk for partner violence. Building on previous research, this study explored the links between HIV infection, serostatus disclosure, and partner violence among women attending the Muhimbili Health Information Center (MHIC), a VCT clinic in Dar es Salaam, Tanzania. As noted in this summary, the study first collected qualitative data from women, men, and couples (n=67) who were MHIC clients. In the second phase, researchers enrolled 340 women after pre-test counseling and prior to collection of test results, and 245 women were interviewed three months after enrollment and testing. Nearly a third of the sample were HIV-positive, almost half were married, and 50 percent were between the ages of 18 and 29 and had less than seven years of education. The study followed WHO ethical and safety protocols for conducting research on violence against women.
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The adverse health and social outcomes of sexual coercion: Experiences of young women in developing countries. Population Council, 2004. http://dx.doi.org/10.31899/pgy22.1009.

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Although evidence from developing countries is limited, what is available suggests that significant numbers of young women have experienced coercive sex. Studies in diverse settings in Africa, Asia, and Latin America reveal that forced sexual initiation and experiences are not uncommon in all of these settings. Many young victims of abuse fear disclosure as they feel they may be blamed for provoking the incident or stigmatized for having experienced it, and suffer such incidents in silence. Presentations at a meeting held in New Delhi in September 2003 highlighted findings from recent studies that suggest an association between early experiences of sexual violence and a range of adverse physical and mental health and social outcomes. Given that data on the consequences of nonconsensual sex are limited and restricted to a few geographical settings, the scale of the problem and its implications for policies and programs are yet to be established. As noted in this document, presentations at the New Delhi meeting highlighted the need for urgent programmatic action to address young people’s vulnerability to coercive sex and its possible far-reaching consequences.
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