Articles de revues : « Total disclosure »

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Malone, David, Clarence Fries et Thomas Jones. « An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry ». Journal of Accounting, Auditing & ; Finance 8, n^o 3 (juillet 1993) : 249–73. http://dx.doi.org/10.1177/0148558x9300800306.

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The principal research question addressed by the study was: Are there identifiable and measurable factors that are associated with the extent to which firms in the oil and gas industry disclose financial information? Extent of financial disclosure was measured by using a weighted index of disclosure items. The 10-K and annual reports of 125 oil and gas firms were examined in order to identify various financial disclosures provided by each firm. This set of disclosures was weighted by oil and gas financial analysts according to the importance of each disclosure in an investment decision. The items of information provided by an individual firm were then applied to the index. The dependent variable, extent of financial disclosure, was the ratio of a firm's total disclosure score to the firm's total possible disclosure. A stepwise regression model was used to determine which variables were “best” in explaining extent of financial disclosure. Of the ten independent variables entered, four were retained in the final model at the .20 level of significance: exchange listing status, audit firm size, ratio of debt to total equity, and number of shareholders. The final model was examined for the significance of parameter estimates. Three variables—listing status, ratio of debt to total equity, and number of shareholders—were determined to be statistically significant.

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Heng, Joseph, et Blase N. Polite. « Improving financial disclosures in oncology. » Journal of Clinical Oncology 39, n^o 15_suppl (20 mai 2021) : e18642-e18642. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.e18642.

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e18642 Background: The Physician Payments Sunshine Act, as part of the Affordable Care Act, was enacted in 2010 to improve transparency of payments from drug and medical device manufacturers to physicians, which are easily accessible in a public database (OpenPayments CMS). However, in a review conducted of clinical drug trials in oncology, one-third of oncologist authors did not disclose their industry payments. Failure to disclose financial conflicts of interest can lead to a loss of public trust and in some cases may lead to legal liability. The American Society for Clinical Oncology and our institutional polices require all faculty to fully report financial conflicts of interest (COI). This pilot project aims to evaluate the accuracy of financial COI disclosures among our oncologists at the University of Chicago, and improve subsequent disclosures. Methods: This project was approved through the institutional quality improvement process. In May 2020, we crossmatched COI disclosures on journal publications for 37 practicing clinical hematologists/oncologists in our institution with 2017 and 2018 records on OpenPayments. We then conducted a department-wide Grand Rounds to review omissions, and to remind faculty of ASCO and University COI policies. In addition, we privately contacted individual oncologists to review any COI omissions. We reminded faculty that at the end of 2020 we would again review the accuracy of their disclosures. Results: We examined a total of 37 practicing hematologists/oncologists’ disclosure forms. At initial review, 6/37 (16.2%) of oncologists had incomplete or missing disclosures. A total of $569,182.95 in payments was not disclosed in 2018. 2 of these 6 oncologists did not disclose relevant payments from pharmaceutical companies whose drugs were referred to in publications. Several disclosure errors appeared to be inadvertent omissions as they were disclosed in other publications. Reasons given for disclosure omissions were: “oversight”, “did not believe to be relevant to publication”, “confusion over journal COI policies”, “unnecessary due to low payment amount”, "too many journals to update disclosures in". At the final review, only 2 of the 6 oncologists with disclosure omissions had updated disclosures at the end of the year despite education provided at multiple grand rounds and private communications. Conclusions: This pilot project demonstrated that education sessions and individual feedback improved adherence to COI disclosure policies, but not fully. Additional feedback and enforcement mechanisms may be required for full compliance. In addition, a centralized disclosure form (such as ASCO’s disclosure form) that journals can easily access may improve disclosure adherence.

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Nagarajan, Karikalan, Malaisamy Muniyandi, Senthil Sellappan, Srimathi Karunanidhi, Keerthana Senthilkumar, Bharathidasan Palani, Lavanya Jeyabal et Rajendran Krishnan. « A study on tuberculosis disease disclosure patterns and its associated factors : Findings from a prospective observational study in Chennai ». PLOS ONE 18, n^o 1 (26 janvier 2023) : e0280812. http://dx.doi.org/10.1371/journal.pone.0280812.

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Background Disclosure of tuberculosis (TB) status by patients is a critical step in their treatment cascade of care. There is a lack of systematic assessment of TB disclosure patterns and its positive outcomes which happens dynamically over the disease period of individual patients with their family and wider social network relations. Methods This prospective observational study was conducted in Chennai Corporation treatment units during 2019–2021. TB patients were recruited and followed-up from treatment initiation to completion. Information on disease disclosures made to different social members at different time points, and outcomes were collected and compared. Bivariate and multi variate analysis were used to identify the patients and contact characteristics predictive of TB disclosure status. Results A total of 466 TB patients were followed-up, who listed a total of 4039 family, extra familial and social network contacts of them. Maximum disclosures were made with family members (93%) and half of the relatives, occupational contacts and friendship contacts (44–58%) were disclosed within 15 days of treatment initiation. Incremental disclosures made during the 150–180 days of treatment were highest among neighbourhood contacts (12%), and was significantly different between treatment initiation and completion period. Middle aged TB patients (31 years and 46–55 years) were found less likely to disclose (AOR 0.56 and 0.46 respectively; p<0.05) and illiterates were found more likely to disclose their TB status (AOR 3.91; p<0.05). Post the disclosure, family contacts have mostly provided resource support (44.90%) and two third of all disclosed contacts have provided emotional support for TB patients (>71%). Conclusion Findings explain that family level disclosures were predominant and disclosures made to extra familial network contacts significantly increased during the latter part of treatment. Emotional support was predominantly received by TB patients from all their contacts post disclosure. Findings could inform in developing interventions to facilitate disclosure of disease status in a beneficial way for TB patients.

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Argento, Daniela, Giuseppe Grossi, Kamilla Persson et Theres Vingren. « Sustainability disclosures of hybrid organizations : Swedish state-owned enterprises ». Meditari Accountancy Research 27, n^o 4 (5 août 2019) : 505–33. http://dx.doi.org/10.1108/medar-07-2018-0362.

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Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

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Glaeser, Stephen A., et Wayne R. Landsman. « Deterrent Disclosure ». Accounting Review 96, n^o 5 (4 février 2021) : 291–315. http://dx.doi.org/10.2308/tar-2019-1050.

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ABSTRACT We examine how product market competition affects the disclosure of innovation. Theory posits that product market competition can cause firms to increase their disclosure of innovation to deter product market competitors. Consistent with this reasoning, we find that patent applicants in more competitive industries voluntarily accelerate their patent disclosures, which are credibly disclosed via the United States Patent and Trademark Office. Our inferences are robust to using changes in industry-level import tariffs as sources of plausibly exogenous variation in product market competition in difference-in-differences designs. Consistent with patent disclosure deterring product market competitors, we find that timelier patent disclosures are more strongly associated with declines in the similarity of competitors' products than are less timely patent disclosures. In total, our results suggest that product market competition increases patent disclosure timeliness, which is consistent with firms using the disclosure of innovation to deter product market competition. JEL Classifications: D23; G38; O30; O31; O33; O34; O38.

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Morris, Richard D., et Per Christen Tronnes. « The determinants of voluntary strategy disclosure : an international comparison ». Accounting Research Journal 31, n^o 3 (3 septembre 2018) : 423–41. http://dx.doi.org/10.1108/arj-10-2015-0126.

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Purpose The purpose of this paper is to examine the roles of country-level characteristics versus firm-level characteristics in explaining variations in firms’ voluntary strategy disclosures. Design/methodology/approach Strategy disclosure in annual reports is measured using an index of 40 items derived from the strategy literature. The sample is 204 large companies from 12 Asian and European countries in 2005. The disclosure index is subdivided into four underlying latent constructs using principal components analysis. The authors then use OLS regression to test whether total disclosure score, and the latent constructs are associated with country-level characteristics and firm-level characteristics. Findings The authors find that total strategy disclosures are more prevalent in stakeholder-oriented countries, in countries with greater levels of financial transparency, but are less prevalent in countries with a culture of secrecy, and strategy disclosures are more likely to occur in companies with greater economic incentives to disclose, with a Big 4 auditor or which are listed in New York. These findings also occur but not as consistently with the four latent constructs. Research limitations/implications The sample used in this paper comprises large public companies, so the findings may not be generalisable to all companies. Nevertheless, the findings demonstrate that both country- and firm-level variables matter in explaining voluntary strategy disclosure. Practical implications The IASB released an IFRS Practice Statement in 2010, which recommends, but does not require, disclosure of information about corporate strategy in Management Commentary statements. The findings of this paper may help inform the issue of whether regulators should make strategy disclosures mandatory. Originality/value The paper contains the first detailed examination of the roles of country-level characteristics versus firm-level characteristics in explaining variations in corporate voluntary strategy disclosures.

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Louie, Judy, Kamran Ahmed et Xu-Dong Ji. « Voluntary disclosures practices of family firms in Australia ». Accounting Research Journal 32, n^o 2 (1 juillet 2019) : 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices. Findings The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information. Practical implications The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms. Originality/value There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.

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Rahaman, Mohammad Mizenur, et Mst Khadiza Aktar. « Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh ». International Journal of Corporate Finance and Accounting 8, n^o 1 (janvier 2021) : 27–46. http://dx.doi.org/10.4018/ijcfa.2021010103.

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The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.

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Molate, Mosie Constance, Marna de Klerk et Petri Ferreira. « Corporate social responsibility disclosures by South African mining companies : The Marikana massacre ». Corporate Ownership and Control 11, n^o 4 (2014) : 311–21. http://dx.doi.org/10.22495/cocv11i4c3p2.

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Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African mining companies, in total and per disclosure category, was affected by this event. Content analysis is used to measure the extent of CSR disclosures before and after the Marikana massacre in the integrated annual and stand-alone CSR reports of companies. CSR disclosure was not affected by the Marikana massacre. Our results suggest that the extent of CSR disclosure may be influenced by other factors than only the need by companies to gain or repair legitimacy in response to a legitimacy-threatening event. The only variable in our analysis that had a positive and significant association with CSR disclosure, in total and for each of the different CSR disclosure categories, is whether a company is a member of the Social Responsibility Index (SRI) or not. We use the Marikana massacre, which, following many prior research using legitimacy theory, should have an effect on disclosure, to consider whether legitimacy theory in isolation can be used to evaluate why companies make certain choices regarding the extent of their CSR disclosures.

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Donoughe, J. Scott, Kiya Shazadeh Safavi, Aryan Rezvani, Nicholas Healy, Daniel C. Jupiter, Vinod K. Panchbhavi et Cory C. Janney. « Industry Payments to Foot and Ankle Surgeons and Their Effect on Total Ankle Arthroplasty Outcomes ». Foot & ; Ankle Orthopaedics 6, n^o 3 (1 juillet 2021) : 247301142110345. http://dx.doi.org/10.1177/24730114211034519.

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Background: The Centers for Medicare & Medicaid Services (CMS) Open Payments public database provides a means for increased transparency of physicians’ financial relationships with industry. Total ankle arthroplasty is a procedure with long-term clinical implications and variable outcomes. We compared physician-reported conflict-of-interest (COI) disclosures in the journal Foot & Ankle International ( FAI) to CMS database information to evaluate for discrepancies. Methods: Articles published in FAI reporting clinical outcomes of total ankle arthroplasty from 2015 and 2019 were reviewed. Payment information in the CMS database was cross-referenced with disclosure statements and International Committee of Medical Journal Editors (ICMJE) forms associated with the manuscript. Statistical analysis was performed to determine if industry payments were appropriately disclosed or influenced outcomes. Results: We reviewed 173 articles pertaining to ankle arthroplasty, with 27 meeting inclusion criteria. Of 120 total authors with 98 unique authors, 114 (95%) disclosed appropriately in disclosure statements. Twenty-two studies (82%) had appropriate declarations for the entire manuscript. For the 27 senior authors, only 2 discrepancies between manuscript disclosure and the Open Payments public database were noted, showing 13 total disclosures in the Open Payments public database vs 11 disclosed in the manuscript. There was no relationship between industry payments and the outcome of the manuscript ( P = .725). Conclusion: The majority of author disclosure statements accurately reflected the Open Payments public data. Additionally, payments were not significantly associated with positive outcomes reported for the specific implant. Overall, authors publishing on ankle arthroplasty in FAI are disclosing appropriately. Level of Evidence: Level IV, systematic review; survey study; literature review.

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Safavi, Kiya Shazadeh, Aryan Rezvani, Nicholas Healy, Daniel Jupiter, Vinod K. Panchbhavi et Cory Janney. « Industry Payments to Foot and Ankle Surgeons and Their Effect on Total Ankle Arthroplasty Outcomes ». Foot & ; Ankle Orthopaedics 7, n^o 1 (janvier 2022) : 2473011421S0042. http://dx.doi.org/10.1177/2473011421s00429.

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Category: Ankle; Other Introduction/Purpose: The Centers for Medicare & Medicaid Services (CMS) Open Payments public (OPP) database provides a means for increased transparency of physicians' financial relationships with industry. Total ankle arthroplasty is a procedure with long term clinical implications and variable outcomes published in the existing literature. We compared physician-reported conflict-of-interest (COI) disclosures in Foot and Ankle International (FAI) with CMS database information to evaluate for discrepancies. Methods: Articles published in FAI reporting clinical outcomes of total ankle arthroplasty from 2015 and 2019 were reviewed. Payment information in the CMS database was cross-referenced with disclosure statements and International Committee of Medical Journal Editors (ICMJE) forms associated with the manuscript. Statistical analysis was performed to determine if industry payments were appropriately disclosed or influenced outcomes. Results: We reviewed 173 articles pertaining to ankle arthroplasty with 27 meeting inclusion criteria. Of 120 total authors with 98 unique authors, 114 (95%) disclosed appropriately in disclosure statements. Twenty-two papers (82%) had appropriate declarations for the entire manuscript. For the 27 senior authorships, only two discrepancies between manuscript disclosure and the OPP database were noted, showing 13 total disclosures in the OPP database vs 11 disclosed in the manuscript. We found there was no relationship between industry payment and the outcome of the manuscript (P =.725). Conclusion: The majority of author disclosure statements accurately reflected the OPP data. Additionally, payments were not significantly associated with positive outcomes reported for the specific implant. Overall, authors publishing on ankle arthroplasty in FAI are disclosing appropriately per our review.

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Beyer, Brooke D., Donald R. Herrmann et Eric T. Rapley. « Disaggregated Capital Expenditures ». Accounting Horizons 33, n^o 4 (1 juin 2019) : 77–93. http://dx.doi.org/10.2308/acch-52475.

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SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion for pursuing additional opportunities (growth CAPX [GCAPX]). Using a hand-collected sample of voluntary disclosures, we document that traditional estimates of disaggregated CAPX components, using currently required financial statement disclosures, are inadequate proxies for actual (disclosed) values of MCAPX and GCAPX. Specifically, we find that estimation errors for disaggregated variables are associated with future financial performance (i.e., changes in sales and earnings), suggesting that disaggregated disclosure information is potentially useful in forecasting. We also find that these estimation errors are associated with analyst forecast revisions of sales and earnings per share, consistent with analysts incorporating disaggregated CAPX information into their forecasts. Our results provide evidence that disaggregated CAPX disclosures are superior to currently required aggregate CAPX disclosure for forecasting firms' financial performance.

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Probohudono, Agung Nur, Eko Arief Sudaryono, Nurmadi Harsa Sumarta et Yonatan Ardilas. « Ownership, corporate governance and mandatory tax disclosure influencing voluntary financial disclosure in Indonesia ». Corporate Ownership and Control 13, n^o 1 (2015) : 74–83. http://dx.doi.org/10.22495/cocv13i1p8.

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This study examines the impact of ownership, corporate governance and mandatory tax disclosure on voluntary financial disclosure in Indonesia using 102 Indonesian listed companies in the period of 2009 to 2012, a total sample is 408 annual reports. The results show that proportion of independent director, managerial ownership, institutional ownership, foreign ownership and mandatory tax disclosure are assosiated with voluntary financial disclosure. Analysis reveals a moderate level of 59,90% score of disclosure in the period of 2009 to 2012 in Indonesian listed companies. Statistical analysis shows that the lowest disclosure score is in 2009 with the “Projected Information” as the subcategory of the disclosure. The highest voluntary financial disclosure is in 2012 with the “stock price information” as the subcategory of the disclosure. This study implies that ownership, corporate governance and mandatory tax disclosure are the key factors to explain communicating companies’ voluntary financial disclosures.

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Stevie Khanaya Siahaan, Nadya. « FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR ». Bina Ekonomi 24, n^o 2 (17 septembre 2021) : 15–30. http://dx.doi.org/10.26593/be.v24i2.5093.15-31.

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Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total assets, financial performance is measured by the Return on Assets ratio, environmental performance is measured by the PROPER rating, and CSR disclosure is measured by the number of components disclosed based on GRI standards. This research is a quantitative research with a causal form. This research was conducted on manufacturing companies in Indonesia that have published financial reports and sustainability reports from 2017 to 2019, namely 10 companies. The data that has been collected in this study was then tested using IBM SPSS Statistics 26 software with several forms of testing, namely descriptive statistical tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, t statistic test, and test. F statistics. The results of this study are company size does not partially affect CSR disclosure, financial performance does not partially affect CSR disclosure, environmental performance does not partially affect CSR disclosure, and company size, financial performance, and environmental performance do not simultaneously affect CSR disclosure.

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Schaak, Raymond E., et Mary E. Williams. « Full Disclosure : The Practical Side of Nanoscale Total Synthesis ». ACS Nano 6, n^o 10 (3 octobre 2012) : 8492–97. http://dx.doi.org/10.1021/nn304375v.

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Noviyanti, Afrizal et Asep Machpuddin. « Factors That Affect The Level of Disclosure of Financial Statements With Institutional Ownership as Moderated Variables in Indonesia Stock Exchange Companies 2013 – 2018 ». Jurnal Akuntansi & ; Keuangan Unja 5, n^o 1 (6 avril 2020) : 21–30. http://dx.doi.org/10.22437/jaku.v5i1.9251.

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This study aims to examine the effect of Liquidity, Solvency, Profitability, Company Age, Company Size on the Level of Disclosure of Financial Statements Mandatory moderated by Institutional Ownership of Companies listed on the Indonesia Stock Exchange in 2013 - 2018. The statistical test tool used was Paired Sample T-Test and One Way Anova using the SPPS for Windows Realease 24 program. The results of the t test based on the test showed the influence of Company Age and Debt to Total Asset Ratio on the Level of Disclosure of Obligatory Financial Statements and Institutional Ownership the effect of Company Age and Company Size variables on the level of financial statement Mandatory Disclosures whereas, current Ratio, Return on Asset Ratio, Company Size does not affect the level of financial statement mandatory disclosure. The results of the research based on the f test show the Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Firm Size simultaneously affect the Financial Statements Disclosure Level. Keywords: Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Company Size, Institutional Ownership and Disclosure of Financial Statements.

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Irma Irma. « ANALISIS PENGARUH TINGKAT PENGUNGKAPAN TERHADAP LIKUIDITAS SAHAM ». Jurnal Organisasi dan Manajemen 9, n^o 1 (10 mars 2013) : 54–72. http://dx.doi.org/10.33830/jom.v9i1.38.2013.

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Penelitian ini berfokus pada pengaruh tingkat pengungkapan informasi perusahaan terhadap tingkat likuiditas saham yang diwakili oleh indikator-indikatornya seperti spread relatif, total depth dan depth to relatif spread. Penelitian ini menggunakan pendekatan analisis konten dalam menghasilkan indeks pengungkapan dengan menggunakan data saham perusahaan yang terdaftar di Kompas 100. Analisis regresi digunakan dalam menguji pengaruh tingkat pengungkapan terhadap likuiditas saham. Dari hasil penelitian, ditemukan bahwa tingkat pengungkapan memiliki hubungan negatif dengan spread relatif, artinya adalah semakin tinggi tingkat pengungkapan informasi perusahaan, maka tingkat spreadrelatif saham akan semakin rendah. Sebaliknya semakin tinggi tingkat pengungkapan informasi, maka tingkat total depth dan depth to relatif spread saham akan semakin tinggi. Hasil penelitian ini menunjukan bahwa spread relatif yang rendah, total depth yang tinggi dan depth to relatif spread yang tinggi menghasilkan likuiditas saham yang tinggi juga. Kesimpulannya, pengungkapan informasi yang dilakukan oleh perusahaan pada laporan tahunan masih menjadi perhatian investordalam berinvestasi. The purpose of this study is to evaluate the effect of disclosure level on liquidity indicators, such as relative spread, total depth, and depth to relative spread.This study adopts content analysis approach in generating disclosure index using data from annual reports of firm listed in Kompas 100. This study uses regression analysis in testing the effect of disclosure level to liquidity indicators.This study provide empirical evidence to support the effect of disclosure level to liquidity indicators. This study finds that firms with higher disclosures have lower relative bid-ask spreads, higher total depth, and higher depth to relative spread, resulting in unambiguous conclusion regarding disclosure quality and disclosure quality. These result lead to a conclusion that disclosure in annual reports still be a matter of consideration interest and important to investor.

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Le Roux, Anique, et Naji J. Touma. « The Value of Conflicts of Interest Disclosures in Oral Presentations at Major Urological Conferences ». Société Internationale d’Urologie Journal 3, n^o 4 (15 juillet 2022) : 276–79. http://dx.doi.org/10.48083/spql8302.

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The objective of this study is to assess the value of disclosure slide reporting at major urology conferences. In total, 557 speakers were evaluated from the conferences of the Canadian Urology Association (n = 36), American Urology Association (n = 160), and European Association of Urology (n = 361) in 2020. Overall, 49.0% of speakers had no disclosure slide. Among speakers presenting a disclosure slide, the median number of conflicts was 5, median time spent on the slide was 4.4 seconds, and 34.8% gave context to disclosures. Overall disclosure slide reporting seems inconsistent, and given how little time is spent on them and the lack of contextualization, their value is unclear.

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Madiba, Sphiwe, et Cynthia Diko. « Telling Children with Perinatal HIV About Their HIV Serostatus : Healthcare Workers’ Practices and Barriers to Disclosing in a South African Rural Health District ». Journal of Primary Care & ; Community Health 12 (janvier 2021) : 215013272098475. http://dx.doi.org/10.1177/2150132720984757.

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In South Africa, caregivers and healthcare workers (HCWs) lack confidence and skills to disclose to children with perinatal HIV (PHIV). Moreover, existing disclosure guidelines do not provide strategies on how to approach disclosure. Although the caregiver has been endorsed as a responsible person to disclose to the child, the involvement of HCWs in the process is critical. Yet research suggests that many HCWs are reluctant to perform disclosure. This study examines the involvement in, practices of, and barriers against HCWs’ disclosing to children with PHIV. Methods: We conducted 8 focus group discussions with a total of 51 HCWs comprising nurses, lay counsellors, social workers, and dieticians. The HCWs were selected from 23 health facilities in a rural South African health district by purposive sampling. Data were transcribed verbatim, and data analysis followed qualitative thematic analysis. Results: A high proportion of HCWs had no formal training in pediatric disclosure and some had never disclosed to children. Those who routinely disclosed approached disclosure as an ongoing process that unfolded over time. They ensured caregiver readiness as a necessary step in the disclosure process. The main barriers for HCWs to participate fully in the disclosure process were the lack of relevant disclosure guidelines, inadequate disclosure skills, and a shortage of skilled staff. Inadequate skills affected the confidence of the HCWs to disclose, while a lack of standardized disclosure guidelines and HCWs’ reliance on personal experience during disclosure resulted in confusion and uncertainty among them due to the inconsistencies in their approach to disclosure. Conclusion: This study confirms the urgent need to train HCWs to attain skills and confidence in disclosure. Training HCWs in standardized disclosure counselling would lead to an increase in the rate of disclosure to children. It is essential that the district adapt the disclosure guidelines to the local context for use in health facilities.

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Modugu, Kennedy Prince. « Firm Performance and Corporate Disclosure Level of Listed Companies in Nigeria ». Asian Journal of Finance & ; Accounting 9, n^o 2 (21 septembre 2017) : 71. http://dx.doi.org/10.5296/ajfa.v9i2.11778.

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The study investigates the relationship between firm performance (proxied by profitability and liquidity) and corporate disclosure in Nigerian listed firms. The data used in the study were obtained from the annual reports of 60 companies listed on the Nigerian Stock Exchange from the various sectors of the country’s economy. The study covers the post International Financial Reporting Standards (IFRSs) adoption period of three years (2012 – 2014). Corporate disclosure (dependent variable) was disaggregated into mandatory, voluntary and total disclosure. The data were analysed using both descriptive statistics and the Ordinary Least Squares (OLS) regression. Findings from the descriptive statistics reveal that, contrary to prior findings, there is a steady improvement in mandatory disclosure by Nigerian companies since the country’s adoption of IFRSs. However, voluntary disclosure still remains relatively low. The regression results show no significant relationship between profitability and the three components of corporate disclosure. But liquidity shows a significant positive relationship with mandatory and total disclosure. The combined effect of profitability and liquidity shows no significant relationship with any of the components of corporate disclosure. The findings suggest that improved performance of companies does not necessarily induce them to disclosure more information as widely reported by previous researchers. These findings notwithstanding, the decision to disclose sufficiently and timely must be accorded priority attention by companies, considering the critical role of adequate and timely information disclosure in the global marketplace.

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Hamid, P. Nicholas. « Self-Disclosure and Occupational Stress in Chinese Professionals ». Psychological Reports 87, n^o 3_suppl (décembre 2000) : 1075–82. http://dx.doi.org/10.2466/pr0.2000.87.3f.1075.

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The relationship of self-disclosure with occupational stress and symptoms of stress was examined among 243 Hong Kong Chinese adult professionals. Self-disclosure was negatively correlated with both occupational stress and psychological symptoms of stress for disclosures of personal feelings and social relationships when disclosing to a Best Friend, indicating a stress-buffering effect. There was a positive correlation between occupational stress and psychological symptoms of stress for disclosure of personal feelings and information about social relationships when disclosing to Mother. While both sexes reported similar occupational stress, the total self-disclosure of women was higher than for men, and this was especially true for intimate topics. The implications of the results were discussed.

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Rouf, Md Abdur. « Board diversity and corporate voluntary disclosure (CVD) in the annual reports of Bangladesh ». Risk Governance and Control : Financial Markets and Institutions 6, n^o 4 (2016) : 48–55. http://dx.doi.org/10.22495/rcgv6i4art7.

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This is an exploratory study designed to investigate the extant and nature of corporate voluntary disclosure (CVD) in corporate annual reports of Bangladesh. Specifically, examine the relationship between board diversity and corporate voluntary disclosures. The paper is based on a sample of 106 listed non-financial companies in Dhaka Stock Exchanges (DSE) from the period 2007-2011 and all the companies are selected by Judgment Sampling. The study is used ordinary least squares regression model to examine the relationship between explanatory variables and voluntary disclosure. Using an unweighted relative disclosure index for measuring voluntary disclosure, the empirical results indicate that Percentage Female Director (PFD), Board Leadership Structure (BLS) and Total Assets (TA) are positively association with corporate voluntary disclosure (CVD). In contrast, the extent of corporate voluntary disclosure is negatively associated with a Percentage of equity owned by the insiders to all equity of the firm higher management ownership.

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Firmansyah, Amrie, Navelya Hadi, Sheila Sheila et Estralita Trisnawati. « RESPON PASAR ATAS PENGUNGKAPAN KEBERLANJUTAN PADA PERUSAHAN PERBANKAN DI INDONESIA : PERAN UKURAN PERUSAHAAN ». Bina Ekonomi 25, n^o 2 (4 janvier 2022) : 190–204. http://dx.doi.org/10.26593/be.v25i2.5339.97-111.

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This study examines the effect of sustainability disclosure on firm value and examines the moderating role of firm size in the association between sustainability disclosure and firm value. This research data uses data and information on financial statements and stock prices of financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. Data obtained from www.idx.co.id and www.finance.yahoo.com with an observation period of 2018-2020. Based on purposive sampling, this study obtained a total sample of 47 observations. Hypothesis testing is done by multiple linear regression. The results show that the disclosure of sustainability reports does not affect firm value. In addition, firm size does not have a role in strengthening the effect of sustainability disclosure on firm value. This research indicates that the Financial Services Authority needs to develop sustainability disclosures under globally applicable standards. In addition, the Indonesia Financial Services Authority needs to supervise the implementation of sustainability disclosures carried out by companies in the banking sub-sector in Indonesia.

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Surata, Putu Aldhi, et Ida Bagus Putra Astika. « Reaksi Pasar Atas Pengungkapan Management Discussion and Analysis ». E-Jurnal Akuntansi 28, n^o 2 (10 août 2019) : 987. http://dx.doi.org/10.24843/eja.2019.v28.i02.p08.

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OJK issues POJK No.29 / POJK.04 / 2016 which requires MD & A disclosure in the annual report. The purpose of this study is to prove empirically that there are (1) market reactions in annual report disclosures, (2) the effect of MD & A disclosure level on abnormal returns. The study population used the KOMPAS100 index of 100 issuers with a total sample of 63 samples. The Wilcoxon statistical test results state that there are differences before and after the disclosure of the annual report. Furthermore, a simple linear regression test was conducted which gave the results that the MD & A disclosure had a positive effect on the market reaction that was proxied using abnormal return. The test results produce MD & A disclosures that have a positive effect on market reactions through abnormal returns so that the market is known to use the information contained in MD & A.Keywords : Management discussion and analysis, abnormal return, annual report.

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Doat, Negarandeh et Hasanpour. « Disclosure of HIV Status to Children in Sub-Saharan Africa : A Systematic Review ». Medicina 55, n^o 8 (2 août 2019) : 433. http://dx.doi.org/10.3390/medicina55080433.

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Background and objectives: This study aimed to assess the level of HIV disclosure to children in sub-Saharan Africa as it relates to prevalence of disclosure, barriers, merits and demerits, timing of disclosure, and factors that promote parents and caregivers’ decisions to disclose the information. Materials and Methods: A systematic literature search was performed using the following online databases: PubMed, Google Scholar, Web of Science, Scopus, and Embase, to obtain relevant articles on HIV disclosure to children in sub-Saharan Africa. The following search terms were used: “HIV” AND “Disclosure” AND “Sub-Saharan Africa” AND “Children”. Results: A total of 18 articles were included in this systematic review. The studies on HIV status disclosure to children in sub-Saharan Africa included a total of 1343 HIV-positive children and 1879 caregiver/child or healthcare worker-child dyads, from the following countries: Ethiopia, South Africa, Ghana, Kenya, Cote d’Ivoire, Burundi, Cameroon, Democratic Republic of Congo, Uganda, Burkina Faso, and Zambia. The prevalence of HIV disclosure ranged from as low as 9% to 72%. Age was a major factor associated with disclosure. Conclusions: HIV status disclosure to children is quite low in sub-Saharan Africa. This is a result of multiple factors such as parents’/caregivers’ fear of the child disclosing status to others, a lack of knowledge on how the disclosure should be made, and the assertion that the children are young and cannot withstand the psychological impact of diagnosis.

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Orji, Maria-Lauretta, Nnamdi Benson Onyire et Emeka Ogah Onwe. « Status Disclosure in HIV Infected Children in Abakaliki, Ebonyi State, Southeast, Nigeria ». Journal of Nepal Paediatric Society 37, n^o 3 (7 juin 2018) : 244–49. http://dx.doi.org/10.3126/jnps.v37i3.18730.

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Introduction: The emotional and psychosocial issues surrounding HIV infection make status disclosure herculean task. Many caregivers are unwilling to disclose because they are afraid of possible unpleasant outcome. The objective of this study were to determine the prevalence rate of HIV status disclosure and possible effect on ART adherence.Material and Methods: It was a cross sectional study that involved consecutive recruitment of 94 confirmed HIV infected children aged 5-17 years. Structured questionnaire was used to obtain information on socio-demographic, disclosure and adherence. Assessment of adherence was done in the clinic by direct questioning and pill count.Results: A total of 31 (33.0%) have received a form of information regarding their HIV status. The mean age of disclosure was 12.48± 2.46 years. Majority (95.5%) of the children that received full information about their HIV status were adolescents. Circumstantial disclosure was seen in 25 (80.6%) out of the 31 subjects. A total of 61.3% of HIV status disclosure was done in hospital setting by health workers and 81.8% of subjects that were given full information about HIV were from health workers in a hospital setting. There was however no relationship between adherence to ART and status disclosure (p= 0.832).Conclusion: Age of status disclosure was rather late in this study and majority of the disclosure were consequent to prevailing circumstances in the subjects’ life. A step-wise approach to disclosure that entailed giving age dependent information as from the age of seven years is therefore recommended

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NYAHUNA, Thomas, et Mishelle DOORASAMY. « Is Mandatory Ecological Information Disclosure Linked with Real Ecological Performance ? Evidence from Gauteng Local Government, South Africa ». Journal of Environmental Management and Tourism 13, n^o 7 (2 décembre 2022) : 1970. http://dx.doi.org/10.14505/jemt.v13.7(63).17.

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This paper establishes the degree of mandatory ecological information disclosure of eight municipalities in Gauteng province, South Africa and investigates whether greater environmental performers with higher deviation levels reveal additional information regarding their ecological performance. To get a good understanding of the degree of environmental information disclosures of sampled municipalities, a content analysis index grounded on the conservation segment of the Global Reporting Initiative (GRI) procedures was constructed. The findings show a poor degree of ecological disclosure among municipalities in Gauteng, with a mean total of 14.67 out of 100. Additionally, the outcomes divulge a favourable link between ecological disclosure and basic ecological performance, as projected by the stakeholder theory.

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Jayasooriya, S. D., et K. D. Gunawardana. « Managerial Perception of Intellectual Capital Disclosure Practices of Listed Companies in Sri Lanka ». International Journal for Innovation Education and Research 4, n^o 12 (31 décembre 2016) : 206–14. http://dx.doi.org/10.31686/ijier.vol4.iss12.78.

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There is no any common method available in the financial reporting practices to disclose the intellectual capital in the financial statements. In this study it was aimed to examine the managerial perception of intellectual capital disclosure practices in the listed companies in Sri Lanka. The main problem was to find out the issues of existing intellectual capital disclosure practices and how managerial perceptions affecting to the disclosure practices of intellectual capital in listed companies of Colombo Stock Exchange. The sample was taken as 20% from the total companies covering all the sectors. It was found that the neediness of disclosing the intellectual capital to get the clear picture of the organizations wealth and success. According to the managerial perception, at the initial stage, it is fair to produce a common method to disclose intellectual capital rather going to value them. Further, it is a must to investigate the total scope of intellectual capital to identify the common variables.

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Mertanaya, I. Putu Eka, et I. Dewa Nyoman Wiratmaja. « Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan : Studi pada Hotel di Kabupaten Badung ». E-Jurnal Akuntansi 30, n^o 11 (28 novembre 2020) : 2892. http://dx.doi.org/10.24843/eja.2020.v30.i11.p14.

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Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process. Keywords: Professional Skepticism; Independence; Fraud Disclosures.

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Wahyuningrum, Indah Fajarini Sri, Hadrian Djajadikerta et Ema Suprapti. « The effect of company financial performance and company characteristics on Greenhouse Gas (GHG) Emission Disclosure ». E3S Web of Conferences 125 (2019) : 10008. http://dx.doi.org/10.1051/e3sconf/201912510008.

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This study aims to examine the effect of company financial performance (profitability), company characteristics (PROPER rating, firm size, and institutional ownership) on Greenhouse Gas (GHG) emission disclosure using all listed companies in Indonesia Stock Exchange in from 2015 to 2017. The GHG emission disclosure variable is measured using the disclosure index approach. The result indicates that on average, the total number of companies disclose their GHG emission disclosure is increased from 30% in 2015 to 32% in 2017, even though the disclosure of GHG emissions is still relatively low. On average, in this study, companies as a sample are in a “blue” rating of PROPER rating (which have value 3 out of 4). The most disclosed item by companies is external verification with 92% in 3 years. The results point out that profitability, PROPER rating, and institutional ownership positively affect the GHG emission disclosure. However, the firm size was not indicated to affect GHG emission disclosure. This study also gives a contribution to the GHG emission disclosure literature by providing factors that affect companies’ GHG emission disclosure, particularly in Indonesia.

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Wardhani, Jacqueline Vania, Luky Patricia Widianingsih et Frandy Karundeng. « The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure ». JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 1, n^o 1 (17 septembre 2019) : 39–60. http://dx.doi.org/10.37715/jaef.v1i1.1338.

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The Government has regulated CSR activities through Law No. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sum up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government.

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Kepramareni, Putu, Sagung Oka Pradnyawati et Luh Pasek Intan Rahmayani. « Analysis of the Corporate Social Responsibility Disclosure on Manufacturing Companies ». Jurnal Ekonomi & ; Bisnis JAGADITHA 9, n^o 2 (22 novembre 2022) : 185–92. http://dx.doi.org/10.22225/jj.9.2.2022.185-192.

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The line of business cannot be separated from various responsibilities that must be fulfilled. The company is not only responsible to internal parties but also to external parties involving the environment and social (corporate social responsibility). The implementation of CSR can theoretically form a positive image and reputation from the community and shareholders for the company, this is also supported by the existence of CSR disclosures that can be submitted in the company's financial statements. The reality is that even though it is theoretically considered that way, not all companies are willing or able to carry out one of these responsibilities. The purpose of this study is to analyze how CSR disclosure and what can affect the disclosure by using one of the industrial sectors with the largest number in the capital market, namely manufacturing companies. Overall data obtained by literature study, in terms of determining the sample several criteria were used in order to obtain 112 companies and then analyzed using multiple linear regression. The results show that 112 companies used as samples disclose CSR in published financial statements, but this number is not the total number of manufacturing companies that have gone public on the capital market, so there are still many manufacturing companies that do not disclose CSR.

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Zhao, Liang, et Liangyu Chen. « Research on the Impact of Government Environmental Information Disclosure on Green Total Factor Productivity : Empirical Experience from Chinese Province ». International Journal of Environmental Research and Public Health 19, n^o 2 (10 janvier 2022) : 729. http://dx.doi.org/10.3390/ijerph19020729.

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Government environmental information disclosure is an important means to promote environmental supervision and law enforcement, and improve the level of environmental management. In order to explore the impact of government environmental information disclosure on the sustainability of urban economic growth, this paper uses the Pollution Information Transparency Index (PITI) to measure the degree of government environmental information disclosure, studies its effect on green total factor productivity through two-way fixed effect model and systematic GMM estimation method, and further adopts threshold model to study whether there is heterogeneity in this effect. The results show that: (1) Each unit of government environmental information disclosure will increase green total factor productivity by 0.2 units. (2) Considering the endogeneity, the promotion of government environmental information disclosure to green total factor productivity has increased. (3) The degree of government environmental information disclosure plays a non-linear role in the path of green total factor productivity. The greater the degree of economic development, the more obvious the effect of government environmental information disclosure on green total factor productivity. Therefore, this paper believes that the government should strengthen the disclosure of environmental information based on the urban economic development to ensure the sustainability of urban economic development.

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Liu, Hongnan, Weili Liu et Guangchun Chen. « Environmental Information Disclosure, Digital Transformation, and Total Factor Productivity : Evidence from Chinese Heavy Polluting Listed Companies ». International Journal of Environmental Research and Public Health 19, n^o 15 (5 août 2022) : 9657. http://dx.doi.org/10.3390/ijerph19159657.

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Environmental information disclosure, as a new environmental regulatory model, is important for achieving collaborative environmental pollution management and sustainable socioeconomic development. Based on the data of listed firms in China’s A-share heavy pollution industry from 2009 to 2019, this paper empirically tested the impact of environmental information disclosure on the total factor productivity of enterprises and the contribution of digital transformation to this impact. An increase in the level of environmental information disclosure had a significant positive effect on the total factor productivity of enterprises. However, with the increase in digital transformation among enterprises, the effect of environmental information disclosure on total factor productivity improvement is gradually being replaced. The heterogeneity test results showed that the positive effect of environmental information disclosure on total factor productivity changed depending on property rights, firm size, and geographical location. The effect of environmental information disclosure was stronger for non-state firms, large firms, and firms located in the east-central region. Further mechanism tests showed that the effect was induced through innovation incentives and facilitated financing. The above results provide a valuable reference for a comprehensive understanding of the effect of environmental information disclosure on productivity and adjustment by the digital transformation of enterprises.

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Kazlauskas, Evaldas, Paulina Želvienė, Jonas Eimontas et Goda Gegieckaitė. « ASSOCIATION BETWEEN SOCIAL ACKNOWLEDGMENT AND TRAUMA DISCLOSURE ». Visuomenės sveikata 27, n^o 6 (28 décembre 2017) : 122–27. http://dx.doi.org/10.5200/sm-hs.2017.107.

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Trauma disclosure can facilitate trauma recovery. However, survivors might be reluctant to talk about their traumatic experiences if they perceive that their experiences are not acknowledged. We aimed to explore how social acknowledgment is associated with trauma disclosure in a sample of Lithuanian trauma survivors. In total 189 survivors exposed to various traumatic experiences participated in the study. Regression analysis revealed that trauma survivors were more willing to disclose their traumatic experiences when they perceived more social recognition and less disapproval from others. We conclude that our study indicates the importance of social acknowledgment for trauma disclosure among trauma survivors.

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Bhattacharyya, Neil, et Harrison W. Lin. « Prevalence and Reliability of Self-Reported Authorship Disclosures in Otolaryngology–Head and Neck Surgery ». Otolaryngology–Head and Neck Surgery 141, n^o 3 (septembre 2009) : 311–15. http://dx.doi.org/10.1016/j.otohns.2009.06.010.

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OBJECTIVE: Determine reliability of self-reported authorship disclosures of potential conflicts of interest in American Academy of Otolaryngology—Head and Neck Surgery Foundation (AAO-HNSF)–sponsored presentations and publications. STUDY DESIGN/SETTING: Retrospective cohort study at academic center. METHODS: Presenters' self-reported disclosures made at the AAO-HNSF annual meeting for calendar years 2006 and 2007 were tabulated. Subsequent publications related to these presentations in the journal Otolaryngology–Head and Neck Surgery were analyzed with respect to disclosures revealed at the time of publication. Discrepancies between annual meeting disclosures and publication print disclosures were identified according to author and presentation/paper. Reliability statistics were computed to determine consistency of disclosure reporting and an analysis of potential conflicts of interest according to discrepancies was performed. RESULTS: Five hundred seventy-eight presenters' disclosures were identified at the annual meeting level, which ultimately led to 153 journal publications. A total of 51 authors (8.8%) with disclosure reporting discrepancies were identified (32 authors: one discrepancy; 11 authors: two discrepancies; eight authors: three or more discrepancies). Overall, a mean of 0.14 discrepancies per author (95% confidence interval: 0.10–0.19 discrepancies) was noted. Analyzed by publication, 39 papers (25.5%) contained one or more disclosure discrepancies among authors, ranging from one discrepancy (11.8% of papers) to nine discrepancies (0.7%), with an average of 2.1 authorship disclosure discrepancies per paper. CONCLUSIONS: A significant percentage of authors' disclosures differ between time of presentation and subsequent publication within otolaryngology. Although valid reasons for these discrepancies may exist, analysis of these discrepancies is important for conflict-of-interest determination.

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Giovenco, Danielle, Katherine Gill, Lauren Fynn, Menna Duyver, Shannon O’Rourke, Ariane van der Straten, Jennifer F. Morton, Connie L. Celum et Linda-Gail Bekker. « Experiences of oral pre-exposure prophylaxis (PrEP) use disclosure among South African adolescent girls and young women and its perceived impact on adherence ». PLOS ONE 16, n^o 3 (5 mars 2021) : e0248307. http://dx.doi.org/10.1371/journal.pone.0248307.

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Introduction There is limited understanding of how social dynamics impact pre-exposure prophylaxis (PrEP) adherence among adolescent girls and young women (AGYW) in generalized HIV-epidemic settings. We examined experiences of oral PrEP use disclosure to various social groups with the goal of identifying supportive relationships that can be leveraged to promote adherence. Methods We used qualitative methods to explore experiences disclosing PrEP use and the perceived impact of disclosure on adherence among 22 South African AGYW (16–25 years) taking daily oral PrEP. Serial in-depth-interviews (IDIs) were conducted 1-, 3-, and 12-months post-PrEP initiation. Respondents also self-reported their disclosures separately for various social groups and adherence was assessed using intracellular tenofovir-diphosphate levels. Results Qualitative respondents had a median age of 20.5 years and reported disclosing their PrEP use to friends (n = 36 total disclosures), partners, siblings, other family members (n = 24 disclosures each), and parents (n = 19 disclosures). IDI data revealed that parents and partners provided the most support to respondents and a lack of support from these groups was most often perceived as negatively affecting PrEP use. AGYW described difficulties explaining PrEP to their mothers, who believed PrEP was HIV treatment or would lead to HIV infection. Disclosure to household members was notably meaningful for AGYW (both positively and negatively). Respondents reported leveraging supportive relationships for pill reminders. For respondents who perceived a household member would be unsupportive, however, non-disclosure was less feasible and PrEP use was often stigmatized. To avoid stigma, several respondents hid or discontinued PrEP. Conclusions While supportive relationships may facilitate PrEP use, disclosure can also lead to stigma. Counselors should support AGYW in disclosing to key people in their social networks and provide AGYW with materials that lend credibility to explanations of PrEP. Community education is necessary to alleviate PrEP-related stigma and facilitate disclosure.

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Scaltrito, Davide. « Voluntary disclosure in Italy ». EuroMed Journal of Business 11, n^o 2 (4 juillet 2016) : 272–303. http://dx.doi.org/10.1108/emjb-07-2015-0032.

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Purpose – The purpose of this paper is to assess the level of voluntary disclosure in the companies listed on the Italian Stock Exchange. Voluntary disclosure refers to the discretionary release of financial and non-financial information which companies are not obliged to disclose by a standard-setting accounting body. In particular, this paper analyses the effect that certain determinants (leverage, firm size, sector auditor, performance and ownership concentration) could have on voluntary information disclosed by Italian listed companies. In order to do this, 203 annual reports of Italian listed companies for the year 2012 were analysed. Design/methodology/approach – To assess the extent of voluntary disclosure, an index is created and used as a dependent variable in an OLS model to understand the relationship between the above-mentioned determinants. The disclosure score is composed mainly of 38 items per firm (a total of 7,714 items were collected and analysed) regarding firm performance, general information, forward-looking information, human capital, research and development projects, stock market information, segment reporting information and other information. In order to differentiate the information presented in annual reports, a score was assigned to each item on the index (2 points if an item was reported in qualitative and quantitative terms, 1 point if the item was reported in qualitative terms, 0 points if the item was absent). The score is not weighted because all items are equally important for the research purpose. Repeated information is considered only once. Findings – According to the research findings, human resource information is the voluntary disclosure item reported with the highest frequency, and both firm size and auditors positively affect the total amount of voluntary information disclosed by Italian listed companies. Financial firms provide a lower level of voluntary disclosure than do industrial firms. Originality/value – The paper contributes in improving knowledge about Italian firms’ voluntary disclosure of firm-specific determinants, analysing a wide number of items provided in 2012 annual reports.

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Schneider, Annika, et Grant Samkin. « Narrative reporting of intellectual capital by the New Zealand local government sector ». Journal of Economic and Financial Sciences 2, n^o 2 (31 octobre 2008) : 115–38. http://dx.doi.org/10.4102/jef.v2i2.350.

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This exploratory study investigates the extent to which 82 New Zealand local government authorities report intellectual capital in their annual reports. A disclosure index, constructed with the assistance of a 14-member local government stakeholder panel, was applied to the annual reports as part of a content analysis. Findings indicate that the overall level of intellectual capital disclosure was varied, with the majority of disclosures being narrative in nature. Findings also indicate that despite a significant portion of total annual expenditure being attributed to employees/staff, the level of human capital reporting was low.

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Corrigan, Patrick, Blythe Buchholz, Patrick J. Michaels et Sue McKenzie. « Adults’ perceptions about whether children should disclose their mental illness ». Journal of Public Mental Health 15, n^o 4 (19 décembre 2016) : 200–208. http://dx.doi.org/10.1108/jpmh-03-2016-0012.

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Purpose Disclosure of mental illness is a key ingredient in contact-based public stigma change strategies. Adults who disclose their personal recovery story experience greater empowerment and heightened quality of life. Qualitative research suggests youth may similarly benefit, but also have unique benefits and costs associated with disclosure. The purpose of this paper is to examine adults’ perceived costs and benefits of mental illness disclosure for middle and high school students with a new measure, the Coming Out with Mental Illness Scale for Children (COMIS-Child). Design/methodology/approach In total, 300 adult participants from Amazon’s MTurk completed the COMIS-Child, the Beliefs about Disclosure Scale (BDS), assessing perceptions about child disclosure, and the Attribution Questionnaire, assessing public stigma. Findings Principal component analyses of the COMIS-Child yielded one factor representing disclosure costs and two factors for benefits (changing pubic stigma; person-defined benefits). Internal consistencies of the COMIS-Child factors were strong. Parents with children with mental illness endorsed more costs and fewer benefits from the changing public stigma factor than other respondents. Regression analyses showed decisions about youth disclosing mental illness from the BDS were associated with perceived costs, perceived benefits as personally defined, and public stigma. Disclosure beliefs were also inversely associated with public stigma. Social implications Adults who identify more costs and fewer benefits were less likely to believe youth should disclose, favoring a more conservative approach to youth disclosure. This highlights the importance of participating in self-stigma interventions that guide an individual’s decision making about disclosure. Originality/value To the author’s knowledge, this is the first study examining adults’ perceptions of youth disclosure of mental illness.

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Apriliana, Erika. « Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure ». WIDYAKALA JOURNAL 6, n^o 1 (15 mai 2019) : 84. http://dx.doi.org/10.36262/widyakala.v6i1.149.

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The purpose of this study was to examine the effect of Industrial Type, Environmental Performance, and Profitability on Carbon Emission Disclosure. The independent variable in this study is Industry Type which is measured using dummy variables, Environmental Performance is measured using PROPER and Profitability is measured using return on assets. Carbon Emission Disclosure as the dependent variable was measured using a checklist adopted from the research of Choi et al. The population of this study is non-financial companies registered in 2015-2017. By using purposive sampling method and obtained a total sample of 33 companies per year. The method of analysis of this study includes descriptive statistical analysis, classic assumption test, hypothesis testing and multiple linear regression. The results of this study indicate that Industry Type and Profitability have a significant effect on the level of carbon emissions disclosure. Meanwhile, Environmental Performance does not have a significant effect on the level of carbon emissions disclosure. Carbon Emission Disclosure variables can be explained by Industry Type, Environmental Performance and Profitability variables of 17.9%, while the remaining 82.1% are influenced by other variables not examined in this study.Keywords : Carbon Emission Disclosure, Voluntary Disclosures, Industrial Type, Environmental Performance, Profitability

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MCIVER, DERRICK, et CYNTHIA A. LENGNICK-HALL. « TOTAL DISCLOSURE VERSUS KEEPING SECRETS : MANAGING CAUSAL AMBIGUITY FOR COMPETITIVE ADVANTAGE. » Academy of Management Proceedings 2008, n^o 1 (août 2008) : 1–6. http://dx.doi.org/10.5465/ambpp.2008.33718572.

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Saha, Sumi, et Taposh Kumar Neogy. « The Relationship between Bank Specific Characteristics and the Extent of Disclosure : Evidence from the Banking Sector in Bangladesh ». ABC Journal of Advanced Research 10, n^o 2 (27 août 2021) : 89–102. http://dx.doi.org/10.18034/abcjar.v10i2.589.

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The fundamental motive of this study is to inspect the extent of disclosure of the banking companies in Bangladesh. To calculate the disclosure score of each sample bank, the un-weighted disclosure index has been used. To reveal the findings of this study, researchers have considered five conventional private commercial banks. A period of five years ranging from 2013 to 2017 has been selected for the study. Data have been collected from secondary sources and different statistical techniques like descriptive statistics as well as regression analysis with the respective models have been employed. The study reveals that the average disclosures scores of the sample banks are at a satisfactory level and the significant variation doesn’t exist in the disclosure scores among the sample banks. Multiple regression analysis has been conducted to know whether the significant relationship is available between the extent of disclosure and the specific characteristics of banks and the evidence confirm that the significant relationship is existing between the extent of disclosure and earnings per share, return on assets as well as net profit but not between the disclosure scores and capital adequacy ratio, debt-equity ratio, current ratio, loan deposit ratio, market capitalization ratio as well as total assets.

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Petera, Petr, Jaroslav Wagner, Renáta Pakšiová et Aneta Křehnáčová. « Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic ». Engineering Economics 30, n^o 4 (30 octobre 2019) : 483–95. http://dx.doi.org/10.5755/j01.ee.30.4.22481.

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The importance of corporate sustainability reporting continues to grow. This growth is rooted in numerous contingent factors and scientific questions regarding the key contingent variables arise. Knowledge related to these issues is important both for academic and practical purposes. Although sustainability reporting and sustainability management are not identical activities, they are strongly interconnected and communication, per se, is of great importance for the sustainability of companies. In the Czech Republic, and especially in the Slovak Republic, there is a lack of up-to-date empirical research into the extent of sustainability reporting and our article addresses this research gap. The primary concern is the investigation of the association between the amount and structure of disclosure and its determinants. Scientific methods of content analysis, ratio analysis, and statistical data analysis including regression analysis are applied. Few companies report on environmental and social issues in a comprehensive way. The structure and amount of reporting is similar in the countries analyzed. Company size positively impacts the relative share of both environmental and social disclosure in the total disclosure. Company affiliation to a high-profile industry positively impacts the relative share of environmental disclosure in the total disclosure, as well as the total amount of environmental disclosure. Total amount of disclosure positively impacts the absolute amount of economic, environmental and social disclosure. Reporting, in accordance with the IFRS, positively impacts the relative share of social disclosure in the total disclosure.

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Mardiana, Wike, et Anik Irawati. « Factors Influence Corporate Social Responsibility Disclosure ». Esensi : Jurnal Bisnis dan Manajemen 9, n^o 2 (14 décembre 2019) : 185–90. http://dx.doi.org/10.15408/ess.v9i2.13582.

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This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia

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Hu, Haiqing, Chun-Ping Chang, Minyi Dong, Wei-Na Meng et Yu Hao. « Does environmental information disclosure affect the performance of energy-intensive firms’ borrowing ability ? Evidence from China ». Energy & ; Environment 29, n^o 5 (16 mars 2018) : 685–705. http://dx.doi.org/10.1177/0958305x18757766.

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In recent years, a growing strand of China’s listed companies chose to disclose environmental information, which may potentially affect their financial performance then further influence its performance of financial supports. To quantitatively investigate the impact of enterprise’s environmental information disclosure on the ability of firms’ borrowing in China, this paper divides the measurements of information disclosure into five categories and evaluates firms’ performance in capital market through its availability of a loan and the cost of capital. In total, 97 listed energy-intensive companies in China are selected and their data covering the period of 2000–2014 are utilized for empirical study. The empirical results indicate that enterprise’s environmental information disclosure appears to have a significantly positive effect on the loan size available, while the cost of capital is less sensitive to environmental information disclosure. The empirical evidence also suggests that, among the five aspects of information disclosure measurements, the future plan and monetary information are the most influential factors of the cost of capital.

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Guo, Pingping. « Audit Committee Disclosure Tone and Corporate Violations in China : Textual Analysis ». Mobile Information Systems 2022 (13 septembre 2022) : 1–11. http://dx.doi.org/10.1155/2022/1547965.

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This study employs text analysis to examine the effect of audit committee reporting, measured by the tone of audit committee disclosures, in predicting the likelihood and frequency of violations. In total, 1,349 companies listed on the Chinese Shanghai Stock Exchange were assessed for this paper from 2014 to 2019. The results suggest that the more active the audit committee’s disclosure tone, the lower the probability and frequency of violations. In addition, the results are robust after controlling for endogenous issues. The further analysis shows that better readability of the text aggravates the negative relationship between the tone of text disclosure and violations. The path analyses show that audit committees predict corporate violations by affecting internal control quality and auditors’ opinions. The results suggest that disclosure of audit committee reporting improves transparency in the activities of audit committees, which plays a positive governance role in indicating corporate violations. Meanwhile, the study provides a reference for further reform of audit committee information disclosure.

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Maji, Santi Gopal, et Mitra Goswami. « IC disclosure practices in India using a comprehensive disclosure framework ». Journal of Indian Business Research 10, n^o 4 (19 novembre 2018) : 345–63. http://dx.doi.org/10.1108/jibr-01-2017-0011.

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Purpose This paper aims to address the need to modify the existing intellectual capital (IC) disclosure frameworks and examines the disclosure practices of Indian knowledge-based companies by using a comprehensive IC disclosure index that has been developed in this study. Design/methodology/approach The annual reports of 30 listed knowledge-intensive companies from two sectors – pharmaceutical sector and engineering sector – have been analysed for a period of five years from 2010-2011 to 2014-2015. Additionally, the sample firms were ranked on the basis of market capitalisation (MC) to examine the IC reporting practice of firms with high and low MC. An IC disclosure index has been developed through comparative analysis of the frameworks used in three studies that is based on Bukh et al.’s (2001) classification. Further, the study has also considered intangibles and the related non-financial indicators of MERITUM guidelines. The disclosure index consists of a total of 69 items encompassing six components. Findings The overall IC disclosure trend showed an increase in reporting practice over the five-year study period. With respect to the components, process capital is found to be the most disclosed component while relational capital is the least disclosed component. After categorisation of firms into high and low MC, it has been observed that the IC disclosure scores of firms with high MC are significantly higher than firms with low MC. Practical implications This paper has developed an IC disclosure index through careful analysis and scrutiny of the existing frameworks which contributes to the existing literature. Likewise, the use of a comprehensive framework can aid the investors to know the true value of the firm and make proper market decisions. Originality/value This is the first paper in the Indian context in which a modified IC disclosure index is framed based on Bukh et al. (2001) framework for examining IC reporting practices.

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Khanna, Rupali, et Bhupinder Pal Singh Chahal. « An assessment of Information disclosures by Pharmaceutical Industry : Evidence from India ». Multidisciplinary Journal for Education, Social and Technological Sciences 6, n^o 2 (3 octobre 2019) : 147. http://dx.doi.org/10.4995/muse.2019.11531.

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The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, companies choose to disclose beyond what is mandatorily required. Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about investigating the extent of Voluntary disclosure in pharmaceutical sector of India which is 3rd in World in terms of Volume of Trade.Objective: To investigate the extent of voluntary disclosure practices prevailing in pharma sector of India, for the year 2010-11 to 2017-18.Significance of the study: This study aims to explore the corporate aspect of pharmaceutical sector. Any growing avenue is a potential opportunity for investors looking for parking their money to get adequate returns. Thus, Indian Pharma sector has come up in flying colors as an avenue for investors to place their money owing to its 100% FDI . Investors have been looking for more and more information from this sector to ensure the safety of funds. Thus the extent of disclosures is worth studying to place a suggestion for the policymakers to introduce the changes in the present set of disclosure practices in pharmaceutical sector.Research Methodology: To understand the extent of voluntary disclosure, a disclosure checklist is constructed and descriptive statistics are carved out to reach the results. The checklist consists of 55 items which are not mandatory by law. The checklist is based on dichotomous scale of ‘1’ and ‘0’ representing presence and absence of the checklist item respectively. The cross sectional analysis is carried out to investigate the year wise and company wise disclosure for eight years.<div>Findings: Though the study observes an increasing trends in the disclosure scores, but the findings are alarming to state that the highest score attained by any company throughout the period of 8 years was 37 (out of 55) not even meeting 80% of the total checklist score. This shows that pharmaceutical sector is not so friendly at disclosures. The probable reasons for such startling results are discussed in the study.</div>

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Jassim, Ghufran, Alaa Alakri, Rawaa Alsayegh et David Misselbrook. « Practice and Attitudes of Physicians Regarding Disclosure of Information to Patients With Serious Illness ». Global Journal of Health Science 11, n^o 5 (3 avril 2019) : 33. http://dx.doi.org/10.5539/gjhs.v11n5p33.

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BACKGROUND: Health Information disclosure is the cornerstone in respecting the patients’ autonomy and beneficence, particularly in the context of serious illness. Some Middle Eastern cultures prioritise beneficence over patient autonomy. This may be used as a justification when patient’s family takes over the decision-making process. Although guidelines and protocols regarding information disclosure are fast evolving, there are no sufficient data regarding the application of these guidelines in the clinical context. The objective of this study is to explore the truth disclosure practices of physicians in Bahrain. METHOD: In this cross sectional study, a random sample of 234 physicians was obtained from the database of Salmaniya Medical Complex (the largest public hospital in Bahrain). We used self-administered 21-item questionnaire to assess the practices and attitudes of physicians regarding disclosure of information to patients with serious illnesses. RESULTS: A total of 200 physicians completed the questionnaire with a response rate of 69.6%. The question about the usual policy of disclosure revealed that 62.5% (125) of the doctors would always disclose the diagnosis to the patients, 26% (52) would often disclose the diagnosis and only 1% would never disclose the real diagnosis to a competent adult. Only 15% of the physicians would never make exceptions to their policy of “telling the patient” while all remaining physicians (85%) made exceptions to their policy either often, occasionally or rarely. The most common reason for not disclosing the diagnosis was family request (39.5%). About 64.5% of the physicians were not aware of any existing protocol or policy for diagnosis disclosure to patients. There was no statistically significant association between doctors’ policy of disclosure and other demographic variables. CONCLUSION: Most physicians opt to disclose the truth; however, the majority would make exceptions at some point particularly upon family request. Regional truth disclosure policies should take into consideration the interplay and balance between patient autonomy and the role played by the family in the decision-making process.

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