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Articoli di riviste sul tema "Continuous disclosure"

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Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 20 febbraio 2023

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1

Russell, Mark. "Continuous disclosure and information asymmetry". Accounting Research Journal 28, n. 2 (7 settembre 2015): 195–224. http://dx.doi.org/10.1108/arj-11-2013-0085.

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Purpose – This paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether continuous disclosures reduce information asymmetry. Design/methodology/approach – The study models relations between continuous disclosures and information asymmetry using ordinary least squares regression and two-stage least squares regression. Findings – The study finds firms with high information asymmetry disclose more information. Further, the study finds that disclosure in the presence of high information asymmetry increases asymmetry. Finally, while bad news increases information asymmetry, the disclosure of firm-specific good and bad news is associated with reduced information asymmetry. Originality/value – The paper identifies conditions under which Continuous Disclosure Regime increases information in markets and influences information asymmetry.

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2

Russell, Mark. "New information in continuous disclosure". Pacific Accounting Review 27, n. 2 (7 aprile 2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.

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

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3

Blume, Andreas, e In-Uck Park. "Quid pro quo: Friendly information exchange between rivals". Theoretical Economics 17, n. 3 (2022): 1183–223. http://dx.doi.org/10.3982/te4643.

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We show that information exchange via disclosure is possible in equilibrium even when it is certain that whenever one party learns the truth, the other loses. The incentive to disclose results either from an expectation of disclosure being reciprocated—the quid pro quo motive—or from the possibility of learning from the rival's failure to act in response to a disclosure—the screening motive. Alternating and gradual disclosures are generally indispensable for information exchange and the number of disclosure rounds grows without bound if the agents' initial information becomes sufficiently diffuse; in that sense, the less informed agents are, the more they talk. Patient individuals can achieve efficiency by means of continuous alternating disclosures of limited amounts of information. This provides a rationale for protracted dialogues.

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4

Di Lernia, Cary. "Empirical Research in Continuous Disclosure". Australian Accounting Review 24, n. 4 (dicembre 2014): 402–5. http://dx.doi.org/10.1111/auar.12021.

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5

Mayorga, Diane. "Managing continuous disclosure: Australian evidence". Accounting, Auditing & Accountability Journal 26, n. 7 (16 settembre 2013): 1135–69. http://dx.doi.org/10.1108/aaaj-03-2013-1259.

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6

McGill, Nikki. "The Ethical Dilemma of Continuous Disclosure". Asia Pacific Law Review 12, n. 2 (dicembre 2004): 191–215. http://dx.doi.org/10.1080/18758444.2004.11788135.

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7

Chapple, Larelle, e Thu Phuong Truong. "Continuous disclosure compliance: does corporate governance matter?" Accounting & Finance 55, n. 4 (4 marzo 2014): 965–88. http://dx.doi.org/10.1111/acfi.12071.

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8

Matolcsy, Zoltan, Jonathan Tyler e Peter Wells. "Is continuous disclosure associated with board independence?" Australian Journal of Management 37, n. 1 (aprile 2012): 99–124. http://dx.doi.org/10.1177/0312896211428492.

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9

Li, Hao, e Xianwen Shi. "Discriminatory Information Disclosure". American Economic Review 107, n. 11 (1 novembre 2017): 3363–85. http://dx.doi.org/10.1257/aer.20151743.

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A seller designs a mechanism to sell a single object to a potential buyer whose private type is his incomplete information about his valuation. The seller can disclose additional information to the buyer about his valuation without observing its realization. In both discrete-type and continuous-type settings, we show that discriminatory disclosure—releasing different amounts of additional information to different buyer types—dominates full disclosure in terms of seller revenue. An implication is that the orthogonal decomposition technique, while an important tool in dynamic mechanism design, is generally invalid when information disclosure is part of the design. (JEL D11, D82, D83)

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10

Hsu, Grace Chia-Man. "Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime". Accounting & Finance 49, n. 2 (giugno 2009): 317–39. http://dx.doi.org/10.1111/j.1467-629x.2008.00288.x.

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11

Chan, H., R. Faff, Y. K. Ho e A. Ramsay. "Management earnings forecasts in a continuous disclosure environment". Pacific Accounting Review 19, n. 1 (6 febbraio 2007): 5–30. http://dx.doi.org/10.1108/01140580710754629.

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12

Seamer, Michael. "Does Effective Corporate Governance Facilitate Continuous Market Disclosure?" Australian Accounting Review 24, n. 2 (giugno 2014): 111–26. http://dx.doi.org/10.1111/auar.12005.

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13

Maingot, Michael, Tony Quon e Daniel Zeghal. "The disclosure of enterprise risk management (ERM) information: An overview of Canadian regulations for risk disclosure". Journal of Governance and Regulation 2, n. 4 (2013): 13–21. http://dx.doi.org/10.22495/jgr_v2_i4_p2.

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This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS). U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A) section of the annual report prescribed by the Canadian Securities Administrators (CSA) in National Instrument 51-102 Continuous Disclosure Obligations are examined. Since these risk disclosures are voluntary, the actual disclosures in the MD&A section of the annual report are entirely at the discretion of management subject to effective board oversight.

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14

Hayat, Maqsood, e Shehzad Khan. "Impact of corporate social responsibility guidelines 2013 on the extent of the corporate social responsibility activities and disclosures in Pakistan". Journl of Applied Economics and Business Studies 2, n. 1 (30 dicembre 2018): 61–74. http://dx.doi.org/10.34260/jaebs.216.

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The main objective of this study was to examine the impact of CSR guidelines 2013 on the level of corporate social responsibilities (CSR) activities and their disclosure in Pakistan. This study analyzed the voluntary disclosure guidelines impact on various stakeholders of the top companies of the year listed in Pakistan’s stock exchange for the five years (2011-2015). It is found that the introduction of these guidelines 2013 had a positive impact on the overall level of corporate social responsibilities disclosures (CSRD). It was also observed that the overall trends in the level of CSRD increased gradually within the sample period. There need to be continuous a requirement through regulations and local pressures on the firms for engaging in ethical business practices and to disclose that information to government organizations and general public. Corporations can gain both economically and ethically when they take CSR as marketing and public relation opportunity. Finally, corporations can give itself edge by distinguishing its operations from others and therefore gain competitive advantage.

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Khan, Atikur R., e Enamul Kabir. "Resampling methods for generating continuous multivariate synthetic data for disclosure control". Journal of Data, Information and Management 3, n. 3 (24 luglio 2021): 225–35. http://dx.doi.org/10.1007/s42488-021-00054-2.

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16

Langevoort, Donald C. "Deconstructing Section 11: Public Offering Liability in a Continuous Disclosure Environment". Law and Contemporary Problems 63, n. 3 (2000): 45. http://dx.doi.org/10.2307/1192323.

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17

Ahmed, Ammad, Reza M. Monem, Deborah Delaney e Chew Ng. "Gender diversity in corporate boards and continuous disclosure: Evidence from Australia". Journal of Contemporary Accounting & Economics 13, n. 2 (agosto 2017): 89–107. http://dx.doi.org/10.1016/j.jcae.2017.05.004.

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18

Li, Yuan. "Research on the Quality of Accounting Information Disclosure of Listed Companies". Financial Forum 10, n. 4 (14 dicembre 2021): 32. http://dx.doi.org/10.18282/ff.v10i4.2218.

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With the rapid growth of China's economy and the continuous improvement of the social level, the number and scale of listed companies are also growing rapidly. Despite the continuous development of China's economy, the listed companies in China are faced with difficulties due to the imperfect system, unreasonable structure and quality problems of accounting information disclosure. Accounting information disclosure is an indispensable force in economic activities. Investors can rely on the information disclosed by it to make correct investment decisions, reduce transaction costs in the market, and promote the healthy development of market economy and the normal operation of society. The improvement of the quality of accounting information disclosure plays a vital role in the development of listed companies, so China's listed companies should always carry the concept of improving the quality of accounting information disclosure throughout the development of the company. This paper discusses the status quo of information disclosure quality of listed companies in China, analyzes the main existing problems, and puts forward countermeasures to improve the quality of accounting information disclosure of listed companies in view of the existing problems, hoping to play a certain positive impact on the development of information disclosure quality of listed companies in China.

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19

Zhang, Hongtao, e Chuanchen BI. "Research on the Relationship between Corporate Social Responsibility and Financial Performance of Chemical Companies". Technium Social Sciences Journal 35 (9 settembre 2022): 490–99. http://dx.doi.org/10.47577/tssj.v35i1.7329.

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With the continuous development of social economy, the issue of corporate social responsibility has received extensive attention. At present, many companies directly incorporate social responsibility into their development and operations, and more and more companies have also begun to publish social responsibility reports to disclose their social and environmental information. According to a KPMG survey report, more than 75% of about 4,500 companies in 45 countries and regions around the world have released social responsibility reports. However, the regulatory authorities have not made mandatory requirements on the form of corporate social responsibility report information disclosure, and social responsibility information disclosure is a voluntary behavior of enterprises. It can be found from the social responsibility reports released by companies that most companies selectively disclose positive social responsibility information, but seldom disclose relatively negative social responsibility information in their reports, resulting in a low quality of corporate social responsibility reports. Then, the existing literature has not given a clear answer on the quality of information disclosure in corporate social responsibility reports and what impact it will have on financial performance. In this research, we would trying to find some evidence to answer this question.

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20

Guo, Qi. "What Lessons can the Luckin Coffee Scandal Offer to Australia–China Cross-Border Listed Companies’ Supervision? Problems and Reform Suggestions in China". Columbia Journal of Asian Law 35, n. 2 (17 agosto 2022): 200–228. http://dx.doi.org/10.52214/cjal.v35i2.8932.

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The continuous disclosure compliance of Chinese cross-border companies listed in Australia has long been a concern, as Chinese companies are either frequently delisted or rejected by the Australian Securities Exchange. The particularity of cross-border listings generates information asymmetry between securities regulators based out of the host jurisdiction and the home jurisdiction. This then impacts the effectiveness of the host jurisdiction’s supervision of the cross-border listed companies and each company’s continuous disclosure compliance. The purpose of this article is to clarify the issues surrounding cross-border supervision by the securities regulators in China to shed light on current dilemmas and suggest possible reform proposals. Considering the similarities of the securities markets in the US and Australia, as a case study example, this article looks at Luckin Coffee, a US-listed Chinese company, which created a scandal in 2020 when it was accused of continuous disclosure fraud. The case points out relevant lessons for Australia–China securities cross-border supervision.

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21

Ghasemi, Ali, Vahab Rostami e Behzad Ghorbani. "The Impact of Voluntary Disclosure of Intellectual Capital on the Stock Return in Listed Companies of Tehran Stock Exchange". Journal of Management and Accounting Studies 2, n. 03 (1 luglio 2019): 20–24. http://dx.doi.org/10.24200/jmas.vol2iss03pp20-24.

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In this Study, the effect of voluntary disclosure of Intellectual capital information on the stock return of the listed companies in Tehran Stock Exchange will be discussed. A dummy variable was defined and the required items for intellectual disclosure were designed. By referring to the financial statements and reports of the board of directors wanted data for companies were collected. Data analysis included multiple regressions using panel data and fixed effects. Methodology: Then, by assessing the items in the board directors’ report, number 1 was assigned to the items evident and zero to those forgone. In the end, a score for each company was determined to expose the intellectual capital disclosure. 137 companies were selected by systematic samplings for a period of 5 years (2010-2014) and appropriate statistical tests were applied. Results: The results showed that voluntary disclosure of intellectual capital has a positive and significant impact on the stock return of those companies. This result is in compliance with the past finding. Conclusion: in this study, the positive effect of these intangible assets on the return on equity was observed. Based on the results, the professional accounting bodies are recommended to develop standards and mechanisms for continuous disclosure in the notes to the financial statements disclose information.

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22

Ahmed, Ammad, Deborah Delaney e Chew Ng. "Does gender diversity influence the frequency and the quality of continuous disclosure?" Academy of Management Proceedings 2016, n. 1 (gennaio 2016): 11096. http://dx.doi.org/10.5465/ambpp.2016.11096abstract.

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23

Chu, Amanda M. Y., Chun Yin Ip, Benson S. Y. Lam e Mike K. P. So. "Statistical disclosure control for continuous variables using an extended skew‐t copula". Applied Stochastic Models in Business and Industry 38, n. 1 (6 ottobre 2021): 96–115. http://dx.doi.org/10.1002/asmb.2650.

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24

Okongwu, Uche, Risako Morimoto e Matthieu Lauras. "The maturity of supply chain sustainability disclosure from a continuous improvement perspective". International Journal of Productivity and Performance Management 62, n. 8 (28 ottobre 2013): 827–55. http://dx.doi.org/10.1108/ijppm-02-2013-0032.

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25

Hardi, Enny, e Chairina Chairina. "The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance". Journal of Wetlands Environmental Management 7, n. 1 (1 maggio 2019): 67. http://dx.doi.org/10.20527/jwem.v7i1.188.

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<p>The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consistently become ISRA (Indonesia Sustainability Reporting Award) nomination and listed in Indonesia Stock Exchange (BEI) during 2016-2017. Sustainability reporting measured by GRI (Global Reporting Initiative) continuous reporting guideline-G4 with 91 indicator items and financial performance measured by Return on Assets (ROA). The analysis method used was Multiple Linear Regression. The results of the research show that Economic Dimension Disclosure (EC) in sustainability reporting has effect on financial performance. Whereas, Environmental Dimension (EN) and Social Dimension (SO) have no effects. The condition indicates that sustainability reporting in short term has not been able to affect companies financial performance.</p>

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26

Dembo, Abubakar M. "Corporate Governance Disclosure: The Evidence from Nigeria". Indian-Pacific Journal of Accounting and Finance 2, n. 4 (1 ottobre 2018): 16–25. http://dx.doi.org/10.52962/ipjaf.2018.2.4.52.

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This study centres on the investigation of the level of compliance with the Nigerian Corporate Governance Code's recommendations by the six selected oil companies from 2004 to 2012. Two stages of compliance level with the Corporate Governance Disclosure Index (CGDI) were developed from 43 specific corporate governance issues based on the Nigerian Code's provisions and analysed. Firstly, the study demonstrates the degree of compliance with the CGDI for the selected companies over the survey period (2004-2012). This allows the testing of the continuous progress of the level of conformity with the Nigerian Code's provisions. Second, it measures the level of compliance with the CGDI that existed over the 2004-2009 and 2010-2012 periods respectively. The motive is to find out whether the level of compliance with corporate governance has increased over the two periods since the creation of the Nigerian Code in late 2003. The findings indicate a remarkable improvement with the compliance with the Nigerian Code over the periods by the selected companies.

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27

Hsu, Grace C. M., Steven Lindsay e Irene Tutticci. "Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime". Accounting & Finance 52, n. 4 (8 novembre 2011): 1101–23. http://dx.doi.org/10.1111/j.1467-629x.2011.00451.x.

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Nakamura, Hisashi. "A Continuous-Time Analysis of Optimal Restructuring of Contracts with Costly Information Disclosure". Asia-Pacific Financial Markets 19, n. 2 (17 luglio 2011): 119–47. http://dx.doi.org/10.1007/s10690-011-9144-6.

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29

Calviño, Aida. "A Simple Method for Limiting Disclosure in Continuous Microdata Based on Principal Component Analysis". Journal of Official Statistics 33, n. 1 (1 marzo 2017): 15–41. http://dx.doi.org/10.1515/jos-2017-0002.

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Abstract In this article we propose a simple and versatile method for limiting disclosure in continuous microdata based on Principal Component Analysis (PCA). Instead of perturbing the original variables, we propose to alter the principal components, as they contain the same information but are uncorrelated, which permits working on each component separately, reducing processing times. The number and weight of the perturbed components determine the level of protection and distortion of the masked data. The method provides preservation of the mean vector and the variance-covariance matrix. Furthermore, depending on the technique chosen to perturb the principal components, the proposed method can provide masked, hybrid or fully synthetic data sets. Some examples of application and comparison with other methods previously proposed in the literature (in terms of disclosure risk and data utility) are also included.

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30

Iyer, S. Veena, e Lata Chakravarthy. "Examination of the convergence route to IFRS reporting and disclosure". Corporate Governance and Sustainability Review 6, n. 1 (2022): 32–45. http://dx.doi.org/10.22495/cgsrv6i1p4.

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Value relevance (VR) of earnings and book value of equity is studied in a setting where the International Financial Reporting Standards (IFRS) have been adopted through a convergence and customization route. Quantile regression methodology is applied to level and return models. We find no significant increase in VR of earnings or book equity. Smaller firms show some sensitivity to the change in the regime as compared to the largest set of firms, though accounting metrics overall, help explain the value of larger firms better. We conclude that the convergence route leads to continuous, incremental benefits over the pre-adoption period which pre-empts any significant increase in VR upon IFRS adoption. Gradual convergence with IFRS supported by positive, investor-friendly changes (Roca, 2021) to existing institutional and regulatory frameworks over time, results in better adoption and early, continuous capture of value, though the process itself is long drawn out. More research is needed to test the relevance of alternate metrics in the current technology and intangibles-driven economies (Barth, Li, & McClure, 2021). India’s unique approach to IFRS adoption may hold lessons for all IFRS adopters across the world while responding to new/revised standards in the future. This is the first comprehensive study on the value relevance and information content of the Indian Accounting Standards (Ind AS)

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Gao, Mengjie, Jianxiang Zhang e Jingqian Yu. "Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy". Proceedings of Business and Economic Studies 5, n. 4 (8 agosto 2022): 13–17. http://dx.doi.org/10.26689/pbes.v5i4.4103.

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With the continuous deepening of the concept of sustainable development in modern society, the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth. In the face of the increasingly prominent environmental issues, it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole. Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy, we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises, which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

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Fedi Ameraldo e Nazli Anum Mohd Ghazali. "Factors Influencing the Extent and Quality of Corporate Social Responsibility Disclosure in Indonesian Shari’ah Compliant Companies". International Journal of Business and Society 22, n. 2 (12 agosto 2021): 960–84. http://dx.doi.org/10.33736/ijbs.3775.2021.

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This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist comprising of 33 items was constructed to measure the extent and quality of disclosure. Using data from the year 2014 annual reports of 100 ShCCs in Indonesia, the results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia were low with more than half of the sample companies scored less than 50% for extent of disclosure and all sample companies scored less than 50% for quality of disclosure. The multiple regression analysis revealed that award and leverage had an impact on the extent and quality of CSR disclosure. The findings indicate the need for improvement in the disclosure practice in annual reports of ShCCs. The relevant regulatory authority may issue guidelines and monitor companies’ compliance to the guidelines to assist companies in enhancing CSR disclosure. Continuous and concerted efforts by the regulatory authority and ShCCs are necessary to ensure achievement of social transparency and accountability. This in turn may propel the development of Islamic capital market to the next level.

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Backmon, Ida Robinson, e Donn W. Vickrey. "An Empirical Examination of the Relationship between Bond Risk Premiums and Loss Contingency Disclosures". Journal of Accounting, Auditing & Finance 12, n. 2 (aprile 1997): 179–98. http://dx.doi.org/10.1177/0148558x9701200204.

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Prior research on the relationship between loss contingency disclosures and equity market parameters implies that such disclosures may provide useful information to equity market participants. However, there is no empirical evidence on the relationship between loss contingency data and bond market parameters. Using methods from continuous-finance theory, we model risk premiums on new issues as a function of default risk, issue traits, the risk-free rate, the severity level of loss contingency disclosures, and the frequency of such disclosures. Our results imply that both the severity-level and frequency of reported contingencies are positively related to the magnitude of risk premiums assessed on new bond issues. In economic terms, a one-unit increase in the severity level of a contingency disclosure increases the yield premium by 0.034 percentage points. Similarly, each additional contingency reported by the firm during our sample period increased the yield premium by 0.305 percentage points.

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Kim, Hang J., Alan F. Karr e Jerome P. Reiter. "Statistical Disclosure Limitation in the Presence of Edit Rules". Journal of Official Statistics 31, n. 1 (1 marzo 2015): 121–38. http://dx.doi.org/10.1515/jos-2015-0006.

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Abstract We compare two general strategies for performing statistical disclosure limitation (SDL) for continuous microdata subject to edit rules. In the first, existing SDL methods are applied, and any constraint-violating values they produce are replaced using a constraint-preserving imputation procedure. In the second, the SDL methods are modified to prevent them from generating violations. We present a simulation study, based on data from the Colombian Annual Manufacturing Survey, that evaluates the performance of the two strategies as applied to several SDL methods. The results suggest that differences in risk-utility profiles across SDL methods dwarf differences between the two general strategies. Among the SDL strategies, variants of microaggregation and partially synthetic data offer the most attractive risk-utility profiles.

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Madiba, Sphiwe, Evelyn Ralebona e Mygirl Lowane. "Perceived Stigma as a Contextual Barrier to Early Uptake of HIV Testing, Treatment Initiation, and Disclosure; the Case of Patients Admitted with AIDS-Related Illness in a Rural Hospital in South Africa". Healthcare 9, n. 8 (29 luglio 2021): 962. http://dx.doi.org/10.3390/healthcare9080962.

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We explored the extent to which perceived HIV-related stigma influences the disclosure and concealment of HIV status to family among adult patients hospitalised for AIDS-related illness, and described reports of negative responses and enacted stigma following disclosure. We conducted interviews with a purposeful sample of 28 adult patients in a rural South African hospital. Data analysis was deductive and inductive and followed the thematic approach. We found evidence of delayed HIV diagnosis and initiation of treatment. There was delayed and selective disclosure as well as concealment of the HIV-positive status. The disclosure was delayed for months or even years. During that time, there was active concealment of the HIV status to avoid stigma from family, friends, and community. When disclosure occurred, there was selective disclosure to close family members who would keep the secret and respond favorably. Although the participants disclosed mostly to close family, some of their post-disclosure experiences included incidents of enacted stigma and discrimination. The fear of perceived stigma and self-stigma influenced the active concealment of their HIV status from others. Continuous concealment of one’s HIV status and delayed disclosure limit the opportunities for support and care. There is a need to take into consideration the interaction between HIV-related stigma and disclosure to develop disclosure-counselling strategies in primary health care settings.

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam e Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability". AUDITING: A Journal of Practice & Theory 21, n. 1 (1 marzo 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.

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Tomasic, Roman. "Reform and Enforcement of Australian Stock Exchange Rules and the New Continuous Disclosure Laws". Asia Pacific Law Review 4, n. 2 (dicembre 1995): 21–46. http://dx.doi.org/10.1080/18758444.1995.11788028.

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Espinosa, Mónica, e Marco Trombetta. "Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market". Journal of Business Finance & Accounting 34, n. 9-10 (7 dicembre 2007): 1371–92. http://dx.doi.org/10.1111/j.1468-5957.2007.02064.x.

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Liu, Jun, e Jiaxin Li. "Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy". Proceedings of Business and Economic Studies 4, n. 4 (27 agosto 2021): 228–34. http://dx.doi.org/10.26689/pbes.v4i4.2450.

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Abstract (sommario):

In the current era of low-carbon economy, environmental governance and energy conservation have become major issues, in which chemical enterprises with high pollution and consumption have naturally attracted much attention. The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society. Therefore, based on existing research results, this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy, and puts forward suggestions for solutions.

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Escamilla-Solano, Fernández-Portillo, Paule-Vianez e Plaza-Casado. "Effect of the Disclosure of Corporate Social Responsibility on Business Profitability. A Dimensional Analysis in the Spanish Stock Market". Sustainability 11, n. 23 (27 novembre 2019): 6732. http://dx.doi.org/10.3390/su11236732.

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In recent decades, the novel fact of considering corporate social responsibility (CSR) as part of the corporate strategy of companies has resulted in interest groups demanding the disclosure of such information. Likewise, considering their importance of transparency and governance today, it is necessary to make an approximation on the study of the divulgation of CSR information on companies listed on the Spanish stock market. The aim of this work is to determine whether the disclosure of the measures taken by the companies on CSR influences business profitability. Applying PLS-SEM on the information extracted from the sustainability reports of 103 companies listed on the Spanish continuous market, it is found that the disclosure of CSR measures improves business profitability in its social and economic dimensions, with no effect being found between the disclosure CSR in its environmental dimension on business profitability.

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Ko, Hsiu-Chia. "The determinants of continuous use of social networking sites: An empirical study on Taiwanese journal-type bloggers’ continuous self-disclosure behavior". Electronic Commerce Research and Applications 12, n. 2 (aprile 2013): 103–11. http://dx.doi.org/10.1016/j.elerap.2012.11.002.

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Koponen, Jonna Pauliina, e Saara Maria Julkunen. "Development of long-term B2B customer relationships: the role of self-disclosure and relational cost/benefit evaluation". European Journal of Marketing 56, n. 13 (18 agosto 2022): 194–235. http://dx.doi.org/10.1108/ejm-07-2020-0492.

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Purpose This paper aims to explore how and why salespeople enhance or hinder long-term business-to-business (B2B) customer relationships at the interpersonal level by considering self-disclosure and relational cost and reward evaluations. Design/methodology/approach Data from interviews (N = 47) with B2B sales professionals were analyzed, focusing on the shift of the phases in long-term B2B customer relationships. Findings Long-term B2B customer relationships evolve at the interpersonal level through a process of continuous relational cost and reward evaluation, self-disclosure and business disclosure in three phases: becoming business partners, collaborative partners and collaborative and personal partners. The reward evaluations progress from being business related to including even more relational benefits. Disclosure progresses through general business disclosure and general self-disclosure; strategic business disclosure and personal life self-disclosure; and synergistic business disclosure and private self-disclosure. Research limitations/implications The long-term B2B customer relationships could be studied at the interpersonal level from the customer’s perspective. Self-disclosure could be studied in cross-cultural settings as well as gender differences should be considered in future studies. Business and social penetration theory could be applied to investigate different types of relationships and other professional relationships, such as those between employers and employees. It would be important to test whether the business-related and self-disclosure subtypes apply to the development of other types of professional relationships or whether other disclosure subtypes exist. The authors recommend exploring salespeople’s and customers’ privacy management strategies in multiple communication channels. Practical implications Managers may apply the results of this study in their customer relationship management and sales training. Originality/value The findings outline a contextual extension of social penetration theory.

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Li, Yicai, e Lin Shi. "Building Security Mechanisms for Cross-Border Business Customer Data Analysis Based on Smart Computing". Mathematical Problems in Engineering 2022 (22 marzo 2022): 1–10. http://dx.doi.org/10.1155/2022/9017267.

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Dynamic social networks also suffer from privacy violation due to the continuous release of data. In order to defend against enemy attacks, a new dynamic privacy-preserving method is innovated, called Dynamic k w Re-Structured Diversity Anonymity ( k w -SDA). This method limits the probability of disclosure of node/community identities to 1 / k when data are continuously published by protecting individuals in groups. The graph based on the previous w − 1 is released, missing some graph alterations. The advantage of the proposed method is to save many features of the network while protecting privacy efficiently and effectively.

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Rohani, Alireza, Mirna Jabbour e Magdy Abdel-Kader. "Carbon performance, carbon disclosure, and economic performance: the mediating role of carbon (media) legitimacy in the UK". International Journal of Accounting and Economics Studies 9, n. 1 (14 aprile 2021): 8. http://dx.doi.org/10.14419/ijaes.v9i1.31494.

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There has been a continuous and controversial debate about the relationship between carbon performance, carbon disclosure, and economic performance. This study investigates whether corporate economic performance is influenced by carbon performance and disclosure and whether carbon (media) legitimacy mediates such relationships. This study provides a broader understanding of the relationship between carbon performance, disclosure, and economic performance by investigating the mediating role of carbon (media) legitimacy, and offers further evidence from the UK context. Based on a balanced panel data of 95 UK firms between 2009 and 2014 (amounting to 475 observations in total) and using path analysis, we find that improving the company’s carbon performance is not financed by shareholders, and carbon (media) legitimacy as an intangible asset enhances the economic performance of the firm. We also find that while carbon disclosure does not directly improve economic performance, it indirectly does so via carbon (media) legitimacy. Finally, the results show while carbon performance is not reflected in carbon (media) legitimacy, carbon disclosure as a legitimizing tool strongly enhances carbon (media) legitimacy. Overall, our results suggest that voluntary carbon disclosure, regardless of the firm’s underlying carbon performance, is an effective tool to manage corporate (media) legitimacy, and subsequently improve economic performance. Thus, voluntary carbon disclosure in the UK may hinder future improvements in a firm’s carbon performance.

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Díaz Ferreyra, Nicolás E., Tobias Kroll, Esma Aïmeur, Stefan Stieglitz e Maritta Heisel. "Preventative Nudges: Introducing Risk Cues for Supporting Online Self-Disclosure Decisions". Information 11, n. 8 (18 agosto 2020): 399. http://dx.doi.org/10.3390/info11080399.

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Like in the real world, perceptions of risk can influence the behavior and decisions that people make in online platforms. Users of Social Network Sites (SNSs) like Facebook make continuous decisions about their privacy since these are spaces designed to share private information with large and diverse audiences. In particular, deciding whether or not to disclose such information will depend largely on each individual’s ability to assess the corresponding privacy risks. However, SNSs often lack awareness instruments that inform users about the consequences of unrestrained self-disclosure practices. Such an absence of risk information can lead to poor assessments and, consequently, undermine users’ privacy behavior. This work elaborates on the use of risk scenarios as a strategy for promoting safer privacy decisions in SNSs. In particular, we investigate, through an online survey, the effects of communicating those risks associated with online self-disclosure. Furthermore, we analyze the users’ perceived severity of privacy threats and its importance for the definition of personalized risk awareness mechanisms. Based on our findings, we introduce the design of preventative nudges as an approach for providing individual privacy support and guidance in SNSs.

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Trottini, M., S. E. Fienberg, U. E. Makov e M. M. Meyer. "Additive noise and multiplicative bias as disclosure limitation techniques for continuous microdata: A simulation study". Journal of Computational Methods in Sciences and Engineering 4, n. 1-2 (13 ottobre 2004): 5–16. http://dx.doi.org/10.3233/jcm-2004-41-203.

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Dalenberg, Constance J. "Accuracy, Timing and Circumstances of Disclosure in Therapy of Recovered and Continuous Memories of Abuse". Journal of Psychiatry & Law 24, n. 2 (giugno 1996): 229–75. http://dx.doi.org/10.1177/009318539602400206.

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Seventeen patients who had recovered memories of abuse in therapy participated in a search for evidence confirming or refuting these memories. Memories of abuse were found to be equally accurate whether recovered or continuously remembered. Predictors of number of memory units for which evidence was uncovered included several measures of memory and perceptual accuracy. Recovered memories that were later supported arose in psychotherapy more typically during periods of positive rather than negative feeling toward the therapist, and they were more likely to be held with confidence by the abuse victim.

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Igarashi, Toshiharu, Misato Nihei, Takenobu Inoue, Ikuko Sugawara e Minoru Kamata. "Eliciting a User’s Preferences by the Self-Disclosure of Socially Assistive Robots in Local Households of Older Adults to Facilitate Verbal Human–Robot Interaction". International Journal of Environmental Research and Public Health 19, n. 18 (8 settembre 2022): 11319. http://dx.doi.org/10.3390/ijerph191811319.

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Abstract (sommario):

To realize a society in which older adults can live independently in their homes and familiar environments for as long as possible, their lives can be supported by providing appropriate technology. In this case, a new intervention for older people using socially assistive robots (SARs) is proposed; however, previous research has demonstrated that individual differences exist in the use and response to SAR interventions, and it has also been reported that SARs are not used by users in some cases. Therefore, in this study, we developed a self-disclosure function to promote continuous interaction with robots, using a Japanese corpus and self-disclosure items. In this study, we defined the specific requirements and functions of self-disclosure in SARs and developed ten non-arbitrary speech scripts from the field of social psychology using a Japanese corpus and self-disclosure items. To evaluate the effect of self-disclosure in SARs, an SAR was introduced to each household for 20 days, with the consent of seven community-dwelling older adults. Based on the recorded voice interaction data, we analyzed how the number, total time, and quality of verbal interactions changed with the SAR’s self-disclosure. Furthermore, we conducted group interviews with the participants and received positive comments regarding the robot’s self-disclosure. Some participants considered the specific personality of the SAR by accumulating its behavioral characteristics. As a consequence, these results indicate that the robot’s self-disclosure feature is effective in significantly increasing the quantity and quality of verbal interactions with older adults.

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Murata, Koichi. "Analyzing Environmental Continuous Improvement for Sustainable Supply Chain Management: Focusing on Its Performance and Information Disclosure". Sustainability 8, n. 12 (2 dicembre 2016): 1256. http://dx.doi.org/10.3390/su8121256.

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Hsu, Grace C. M., Peter Clarkson e Annabelle X. Ouyang. "Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?" Accounting Research Journal 32, n. 2 (1 luglio 2019): 88–112. http://dx.doi.org/10.1108/arj-12-2015-0152.

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Abstract (sommario):

Purpose The purpose of this study is to investigate whether biotechnology and health-care firms in Australia have poorer continuous disclosure (CD) practices as reflected in Australian Securities Exchange (ASX) queries relative to other firms. Design/methodology/approach Univariate tests and multivariate logit regressions are used to examine whether the frequency and nature of ASX queries and firms’ replies to price queries differ between biotechnology/health-care firms and the control firms. Findings Results suggest that biotechnology/health-care firms are more likely to receive volume queries and ASX Listing Rule 4.10 queries. They are also more likely to respond to price queries with new information relative to the control firms. However, biotechnology/health-care firms do not otherwise have statistically significantly different CD practice compared to the control firms, as reflected by the frequency and attributes of various types of ASX queries and by the way firms reply to price queries. Practical implications Evidence from this study can help evaluate the adequacy and enforcement of CD requirements and the need for further improvement. Investors can also use the evidence to better understand the information risks associated with investment in the biotechnology/health-care industry. Originality/value Prior research has not used multivariate methods to examine biotechnology/health-care firms’ CD practice in Australia or to examine accounting determinants of different types of ASX queries and firms’ responses to price queries.

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