Dissertations / Theses on the topic 'Disclosure Implications'
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1
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 fiscaleThis 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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Chu, Yang M. C. P. Massachusetts Institute of Technology. "China Urban Pollution Information Disclosure Study (CUPIDS) : socioeconomic implications of dirty industry and a guide to national cleandustrialization." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/81627.
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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2013.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 35-37).
It is now common knowledge that China's data is bad, and China's environment is polluted. In this paper I develop a simple pollution intensity index to test China's existing national and local environmental data, to answer the questions: "Bad" how? "Polluted" why? And finally: what can be done? I find that China's existing data is rudimentary, piecemeal, and inaccurate. I find that government data is not detailed, not transparent, and that non-governmental attempts at improving data quality and transparency are hamstringed by lack of official support. These data quality and transparency issues contribute to the intractability of China's industrial pollution. I also find that a pollution intensity index, like the one I develop and test in this study, can help policymakers identify pollution hotspots years before the hotspots worsen into public health emergencies. By running 2010 data through a simple algorithm, I isolate a pollution hotspot that took the Chinese government until 2013 to discover without this framework. I show that better and more accurate data, along with a mandate for continuous monitoring and analysis, can shift the current strategy from pollution control to pollution prevention, ultimately saving time, money, and lives.
by Yang Chu.
M.C.P.
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Al-Khawaaldah, Bani Hasan Abdullah A. K. "Accounting disclosure, financial transparency, ownership structure and corporate governance : implications for internal and external WVB Jordanian credit risk assessments." Thesis, University of Plymouth, 2011. http://hdl.handle.net/10026.1/1097.
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Creditworthiness is a quality that is important to all stakeholders of an organisation, especially bondholders. It is posited that good corporate governance practices assist the confidence that stakeholders have in an organization’s ability to generate the strong cash flows that are needed to meet financial obligations, which in turn should enhance credit risk assessments. Much research has been conducted into rating assessments, but these have largely been directed at developed markets and they have not generally been focused on the impact of good corporate governance practices and procedures. The primary focus of this research is to address this issue through an investigation into the impact of key factors upon the credit risk assessments of listed companies on the Amman Stock Exchange (ASE) in Jordan, as assessed by World'vest Base Inc. (WVB) credit risk assessment scores for Jordanian companies between 2005 and 2007 inclusively. Drawing upon insights from agency (including management disciplining and wealth redistribution hypotheses), stewardship, stakeholder, signalling, legitimacy and the diffusion of innovation theories, this thesis investigates the determinants of WVB credit risk assessments of Jordanian firms under five headings: accounting and financial aspects, market and regulatory perspectives, influence of ownership structure, financial transparency/disclosure and corporate governance factors. To achieve this, an array of modelling techniques is used in order to provide a more comprehensive picture. They include bivariate analysis, one-way analysis of variance, ordinary least square regressions for numerical scores, binary logistic regressions, and ordinal logistic regression. The results demonstrate that accounting and financial factors have a significant impact on credit risk assessments but not capital intensity. Profitability is positively associated with credit risk assessments, while leverage and loss propensity have a negative association. With respect to market and regulatory factors, size and Tobin’s Q are positively associated with credit risk assessments. By contrast type of sector and audit are not related to credit risk assessments. Foreign ownership enhances ratings, whilst institutional ownership has a negative impact. Also, insider ownership and family ownership have some importance. It was surprising to find that whilst financial transparency and disclosure variables are significantly associated positively with credit risk assessments in some models, they were generally not significant across other models. Nevertheless, the study finds empirical evidence to support a degree of association between credit risk assessments and corporate governance factors. There is also a positive association between board size and credit risk assessments, but the most important aspect of corporate governance for Jordanian firms is board expertise. The originality of this thesis also embraces the inclusion not only of externally published WVB risk assessments in the Jordanian context, but also internal numerical ratings that were made available with kind permission from the WVB agency for the purposes of this research. The question is whether there are insights that can be gained from such internal ratings that have not hitherto been made available to other researchers. The answer is in the affirmative, for role duality on the board of directors is evidently more important to WVB’s own internal numerical rating assessments than is evidenced by the WVB externally published credit risk assessments. Specifically, the significance of corporate governance (role duality) is missed by multivariate models that are based solely on externally published data. Furthermore, financial transparency and disclosure variables reveal more (albeit moderate) support for the more refined internal scores of WVB than for the external assessment ratings. Finally, family ownership is also important to WVB’s internal scores. Thus, this research has enabled deeper insights to be gained into credit risk assessment determinants within the Jordanian context.
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Kumalo, Grace Mozonaase. "Causes and effects of the non-disclosure of HIV/AIDS by educators : implications for school management / Grace Mzondwase [i.e. Mozonaase] Kumalo." Thesis, North-West University, 2005. http://hdl.handle.net/10394/2354.
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Al-Ahmad, Zeina. "Earnings Forecasts Disclosed in UK IPO Prospectuses: An Empirical Analysis of the Determinants and Implications of their Disclosure and Accuracy/Bias." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492763.
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Hughes (1986), and the 'no news, bad news' voluntary disclosure models posit that firms which voluntarily disclose a forecast have better news than firms that do not. On the contrary, Trueman (1986), Feltham and Xie (1992) and Arya and Mittendorf (2005) suggest that firms may disclose a forecast regardless of the nature of the news that they have. The empirical evidence on the voluntary disclosure motivations and implications is far from conclusive.
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Simic, Damir. "Disclosure of novel mechanisms in which nicotine triggers structural and functional alterations of arterial smooth muscle cells, implications to pathogenesis of the occlusive arterial diseases." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/MQ63106.pdf.
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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 /." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1069337688.
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Thesis (Ph. D.)--Ohio State University, 2003.Title from first page of PDF file. Document formatted into pages; contains p.; also includes graphics. Includes abstract and vita. Advisor: Julianne Serovich, Dept. of Human Ecology. Includes bibliographical references.
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Vickers, L. "Whistleblowing at work : the legal implications for employees of making disclosures of confidential information." Thesis, Oxford Brookes University, 1996. http://radar.brookes.ac.uk/radar/items/ec100d8a-65ad-1f5d-b6ef-15393b0d3289/1.
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The thesis examines the nature and extent of protection available to "whistleblowers", employees who disclose to outside bodies wrongdoing or malpractice at work. It begins with a consideration of the philosophical basis for providing protection for such employees. The legal rights of the whistleblowing employee in English law are then considered. In chapter three case law on the duty of confidence is examined and conclusions drawn on its application to employees dismissed for blowing the whistle, with particular reference to whether disclosure of information involves a breach of the employment contract. The general law on unfair dismissal is examined in chapter four to determine the extent to which an employee can claim that a dismissal for raising a concern is unfair. Protection for whistleblowing on specific issues such as race or sex discrimination, and health and safety issues is considered in chapter five. International standards governing the protection of the right to freedom of expression, in particular Article 10 of the European Convention on Human Rights, are examined in chapter six. Chapter seven comprises a comparative study of the protection available to employees who blow the whistle in the USA, where protection exists for whistleblowers both at a constitutional level and in specific legislation. A case study is included in chapter eight in which the position of employees in the National Health Service is examined in detail, with regard to their contractual position and the practical difficulties faced by those who wish to raise concerns about matters at work. A fundamental distinction drawn throughout the thesis is between two types of whistleblowing: "watchdog" whistleblowing, referring the raising of concerns about immediate threats to health and safety or of serious financial loss; and "protest" whistleblowing, referring to the participation of employees in debate on matters that are in the public interest, using specialist informztion gained from their employment. The recognition of these two forms of whistleblowing aids the analysis of the limitations of the legal protection as well as proving useful in the determining the scope of proposed reform. The argument is made that the protection currently available is inadequate and the thesis ends with proposals for legal reform.
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Jonas, Sindiswa Cynthia. "The duty to disclose personal financial interest and its implications on good corporate governance and company efficiency with specific reference to SOC’s." University of the Western Cape, 2021. http://hdl.handle.net/11394/8070.
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Magister Legum - LLMThe common law duties have been preserved by the partial codification of the duties of directors in terms of the Companies Act of 2008 (‘2008 Act’). One such duty is the duty to disclose personal financial interest in terms of s 75 of the 2008 Act. The need for directors to disclose personal financial interest has become more necessary than ever before in South African companies, particularly State-Owned Companies (‘SOCs’), due to their role in the South African economy. The injury caused by the breach of this duty is not only to the company, but more harm is caused to the economy and the beneficiaries who are the recipients of services rendered by SOCs. There has been a plethora of media reports of poor corporate governance in SOCs which is attributed to conflict of interest due to failure of directors to disclose their personal financial interests in proposed transactions or approved agreements.
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Bar, Talia. "Patent races and disclosure : theory and testable implications /." 2003. http://www.gbv.de/dms/zbw/558215424.pdf.
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Berger, Karen Lee. "Countertransference disclosure in trainee psychotherapists: implications for supervisory learning." Thesis, 2010. http://hdl.handle.net/10539/8223.
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This study investigates a specific aspect of the supervisory alliance between trainee
psychotherapists and their supervisors: the phenomenon of countertransference disclosure.
The study explores the emotionally conflicting role in which supervisees are placed, as they
are required to appear capable for their patients and for assessment purposes, whilst still
admitting to professional ignorance to their supervisors for educational purposes. Supervisees
are required to disclose their countertransference reactions to their patients in the presentation
of case material, as well as their emotional reactions to their supervisors within the
supervision context. A questionnaire developed by the researcher was answered by fifteen
past university students who completed the Clinical Master’s psychology course provided by
the University of the Witwatersrand (Wits) between the years 2005-2007. Thematic content
analysis was conducted in order to analyse the data. The results showed that supervisees
chose to fully disclose, selectively disclose or completely withhold such information. All
fifteen participants acknowledged that the strength of the supervisory alliance was the main
contributing factor to disclosure or nondisclosure of information. The participants who
experienced weak alliances with their supervisors felt that their psychotherapy training was
compromised and their potential as training psychotherapists was not fulfilled. It is important
that supervisors are cognisant of the fact that supervisees are less likely to disclose
information if they do not feel secure in their alliance, which, from the supervisees’
perspectives will negatively impact upon their training.
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Deterding, Audrey L. "Young adult sibling groups and disclosure implications of sharing private information /." 2007. http://etda.libraries.psu.edu/theses/approved/WorldWideIndex/ETD-2203/index.html.
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Olsen, Grant. "Reserves Overstatements: History, Enforcement, Identification, and Implications of New SEC Disclosure Requirements." Thesis, 2010. http://hdl.handle.net/1969.1/ETD-TAMU-2010-05-7907.
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Despite the need for accurate oil and gas reserves estimates which honor disclosure requirements of the United States Securities and Exchange Commission (SEC), a number of exploration and production companies have allegedly overstated and subsequently written down their reserves during the last 20 years. Reserves write-downs are of great interest to numerous groups involved in the reserves estimation process and outcome, including estimators, managers, investors, creditors, and regulators. Considering the magnitude and nature of some alleged overstatement cases, it appears that some of these parties may benefit from a better understanding of reserves reporting, the relative risk of overstatements, the regulatory environment and enforcement procedures, and identifying questionable reserves data. After discussing the context and importance of reserves and write-downs, there is a detailed examination of the SEC, including the agency's reserves reporting requirements, and their enforcement methods. A number of alleged overstatement and write-down "case studies" are presented, with details on the specific Federal Laws alleged to have been violated by corporations or individuals and then cited by the SEC and shareholder lawsuits. We also conclude that there may be greater write-down potential due to the updated SEC reserves reporting guidelines. A comprehensive series of systematic questions have been compiled and quick-look graphical techniques have been developed that may be used to gain insight into -and potentially raise questions about- an operator's reserves data.
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Zaina, Jacqueline. "The personal-political dialectic in HIV narratives: implications of subject positions for treatment and disclosure." Thesis, 2009. http://hdl.handle.net/10210/2197.
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D.Phil.This enquiry represents an attempt to understand the ways in which the ecology of ideas surrounding HIV and Aids in post-apartheid South Africa functions discursively to silence people living with the dis-ease. In this regard, it seeks to understand how the range of subject positions available to people with HIV and Aids influences their opportunities for treatment and disclosure. The meanings emerging from this enquiry have implications for interventions aimed at people living with HIV and Aids, in that they challenge the liberal humanism underpinning a Western individualist paradigm which constructs people as ‘rational’ and ‘responsible’ on the basis that such constructions tend to attribute guilt or moral culpability to people living with HIV and Aids. The conversations and narratives elicited in the process of this enquiry suggest that such discourses constitute a form of disciplinary power in a Foucauldian sense, positioning people living with HIV and Aids defensively and limiting their options for ‘positive’ self-definition by foreclosing available subject positions, thereby contributing to the spread of HIV and Aids. Hence, this enquiry focuses on social constructions of morality and the impact of these on participants’ attempts to maintain key relationships that afford them a ‘positive’ sense of them-selves. Thus, it looks at experiences of connection and dis-connection and explores the ways in which efforts to retain ‘relatedness’ in order to maximise possibilities for the co-construction of a ‘moral self’ mediate opportunities for disclosure and treatment options. The enquiry aimed to assist participants in deconstructing dominant social constructions of HIV and Aids implicit in cultural and political discourse by applying a critical, poststructuralist and discourse-analytic lens in order that they might resist moral attributions based on liberal humanism and access their own voices in narrating the experience of living with HIV and Aids in keeping with their lived experience. My aim in this regard was to resurrect alternative or previously silenced accounts and to open up spaces for a multiplicity of meanings associated with HIV and Aids to emerge and be heard, toward the end of breaking the silence and creating a conversational space in which people’s meanings could simultaneously be heard and challenged through dialogue.Ultimately, this enquiry highlights the importance of attempting to understand the local and idiosyncratic nature of people’s constructions of HIV and Aids, which are often a hybrid mix of ideas and meanings circulating within social, cultural and political discourse. It also underscores the salience of considering people’s lives in context and particularly their need to maintain relationships that afford a positive sense of self. This is reflected in the tendency for participants to construct their identities in relation to significant others and for these relationships to mediate decision making in relation to HIV and Aids by availing or foreclosing certain subject positions, depending on the discourses within which they are situated.
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Majors, Tracie McDonald. "Communicating measurement uncertainty : an experimental study of financial reporting implications for managers and investors." Thesis, 2013. http://hdl.handle.net/2152/23295.
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Range disclosures of estimates, whether in an expanded auditor’s report or by managers, would be intended to communicate measurement uncertainty to investors. Knowing this information should enhance investors’ ability to identify aggressive reporting, thereby possibly increasing investor actions taken against managers. In a laboratory experiment, I find that students in a managerial reporting role (hereafter, managers) report less aggressive estimates of an asset’s value when ranges of possible estimates accompany their point estimates reported to students in an investor role (hereafter, investors), such that investor actions against managers do not increase when ranges are disclosed. However, this decline in aggressiveness is concentrated in managers with a greater degree of association with one or more of the following personalities: psychopathy, narcissism, and Machiavellianism (collectively deemed the “Dark Triad” in psychology). Notably, this result occurs because, in a regime of no range disclosure, these managers report relatively aggressive estimates to investors, irrespective of their private information about the asset’s true value, while managers exhibiting low association with any of these personalities report estimates that more accurately reflect their private information. Range disclosure disciplines the former group of managers, which suggests that requiring range disclosure would discipline the reporting of the managers who are the most prone to take advantage of investors absent the communication of this information.text
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Wang, Isabel Yanyan. "The descriptive validity of the King, Pownall, and Waymire (1990) framework and its implications for regulation fair disclosure." 2005. http://purl.galileo.usg.edu/uga%5Fetd/wang%5Fyanyan%5F200508%5Fphd.
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Joncas, Jasmine. "The impact of written disclosure through journal writing on adjustment in young adolescent girls : theoretical and clinical implications." Thèse, 2004. http://hdl.handle.net/1866/16974.
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Cotter, Caitlin Mara. ""There is something you should know" the reasons therapists disclose their chronic physical illness to clients and the therapeutic implications of self disclosure : a project based upon an independent investigation /." 2009. http://hdl.handle.net/10090/9850.
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Ma, Nelson. "Regulation of auditor change in Australia : audit pricing, reporting lag and equity valuation implications." Thesis, 2016. http://hdl.handle.net/10453/44189.
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University of Technology Sydney. Faculty of Business.This thesis provides evidence on the impact on two aspects of auditor change for Australian listed companies. Firstly, changes in audit partners are mandated, requiring partners rotate off engagements after a fixed tenure. Recently, practitioner based concerns about the costs of rotation for both auditors and clients have precipitated amendments to the rule in Australia, Canada and the UK. Evidence in this thesis shows a cost to clients and auditors in the form of increased in audit fees and audit reporting lag in the rotation year that corroborates anecdotal practitioner evidence. Secondly, the process of voluntarily changing audit firms (auditor switching) is regulated under a consent-based framework mitigating information flow to the market. In 2013, the Australian corporate regulator, the Australian Securities and Investments Commission (ASIC), sought stakeholder input on the information provided to the market under the consent framework to inform policy deliberations. This can be viewed as couching the possibility of a move towards adoption of a disclosure-based approach similar to the approach in the US and UK. Accordingly, this thesis investigates market reactions to auditor switch announcements. Results show no market reactions, consistent with the market not considering such disclosures to be informative. The overall findings presented in this thesis lend support to the adoption of amendments that allow for flexibility.
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Benner, Bryan Eric. "On the criminalization of HIV nondisclosure: HIV vulnerabilities and implications for HIV testing among survival sex workers in a qualitative study from Victoria, Canada." Thesis, 2021. http://hdl.handle.net/1828/12786.
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Background: In Canada, failure to disclose HIV+ status before sex can result in incarceration and status as a registered sex offender for life. In 2012, the Supreme Court of Canada ruled that there is no legal mandate for HIV disclosure before sex if (i) a condom is used and (ii) HIV viral loads are extremely low. There is very little known about how the legal mandate for HIV disclosure might inequitably affect the health and safety of sex workers.
Purpose: This study critically interrogates the interplay between the legal mandate for HIV disclosure and the routine health-conscious practices (e.g., HIV testing, condom use) of HIV-negative survival sex workers, with particular attention to inequitable health and safety outcomes. This study also qualitatively investigates the structural and social forces that mediate vulnerability to HIV infection and transmission among sex workers, their clients, and their non-commercial, intimate partners.
Method: This study employed an adapted grounded theory approach to conducting and analyzing (n=9) open-ended, in-depth interviews with a convenience sample of currently working and recently exited sex workers who were clients at PEERS, an NGO offering services and support to sex workers in Victoria, Canada.
Findings: The criminalization of HIV nondisclosure had no discernable influence on behavioural HIV risk factors or HIV testing. Participants lacked accurate knowledge of the legal mandate for HIV disclosure. HIV-related health literacy was low. Participants strongly supported HIV disclosure as a legal obligation – but only for exacting justice, and not for reliably offering protective health benefits. The uptake of high-risk sexual practices was driven almost exclusively by (i) extreme needs when servicing clients (e.g., drugs, childcare, money) and (ii) the rich symbolism of condomless sex in non-commercial, intimate partnerships. Participants reported differential degrees of entrenchment in the sex trade at various times in their working lives due to extreme needs. Participants emphasized the importance of ongoing HIV testing as a personal responsibility in order to monitor and maintain their sexual health. Participants identified increased uptake of HIV-related knowledge as affording the most significant protective health benefits against HIV infection.
Implications: Lower levels of HIV-related health and legal literacies in the sample call for greater scrutiny of the impacts of initiatives such as ‘Seek and Treat for Optimal Prevention of HIV/AIDS’ (or STOP HIV/AIDS®) which target vulnerable populations across British Columba [BC]. Deeply entrenched sex workers have little recourse to exit the sex trade immediately upon receiving an HIV+ test result, especially in under-resourced social assistance milieux. Targeting this population for HIV testing facilitates the creation of a new caste of HIV+ potential criminals, despite the well-established, beneficial health outcomes at the individual and population levels from early commencement of antiretroviral treatment.
Conclusion: Survival sex workers require special considerations in HIV pre-test counselling. The empowerment of sex workers can come firstly through the enhancement of HIV-related health – and legal – literacies. Full knowledge of the advantages and disadvantages of HIV testing will allow the consent for HIV testing to be truly informed. New HIV testing guidelines make BC the first province to recommend regular HIV screening for all adults. These guidelines also recommend exclusion of discussions of the criminalization of HIV nondisclosure in pre-test counselling for all patients. Re-thinking the consent for HIV testing among sex workers is crucially important for their immediate health and safety.Graduate
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Syu, Hua-Wun, and 許鏵文. "Exploring the Nature of Material Information: Disclosure and Its Implication." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/ad6r6m.
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碩士靜宜大學
會計學系
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Understanding the nature of material information is of crucial importance to regulators and the investment community, particularly with regard to the implications of disclosure. This study examined the disclosure of material information by companies listed in Taiwan in various stages of their life cycle to identify the nature of material information as well as related firm performance and provides insights into their causes and consequences. Evidence suggests that companies intent on fulfilling their corporate social responsibilities are more likely to disclose material information and when doing so, they are highly valued by market participants. My empirical results provide strong evidence that the disclosure of material information by socially responsible companies is associated with higher earnings quality. Furthermore, mature companies are more likely than growing companies to receive favorable reactions from market participants when they disclose material information.