Дисертації з теми "Disclosure Implications"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся з топ-30 дисертацій для дослідження на тему "Disclosure Implications".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Переглядайте дисертації для різних дисциплін та оформлюйте правильно вашу бібліографію.
Brogan, Clare A. "The diagnosis of children with autistic spectrum disorders : implications for parents." Thesis, Glasgow Caledonian University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313177.
Повний текст джерелаSukumar, Divya. "Understanding the broader implications of strategic evidence disclosure in police interviews with suspects." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/101746/.
Повний текст джерелаFalvey, Hannah Maria. "Sex differences in written disclosure : implications for differential vulnerability to post traumatic stress disorder." Thesis, University of Southampton, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417408.
Повний текст джерелаJaffer, Ashraf Amirali. "The economic consequences of compensating employees with tradable securities and its implications for disclosure." Thesis, London School of Economics and Political Science (University of London), 2007. http://etheses.lse.ac.uk/1979/.
Повний текст джерелаWestphal, Nikolas. "Fairness opinions in Germany : an empirical investigation of their determinants, disclosure characteristics and wealth implications /." Hamburg : Kovač, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=018933888&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Повний текст джерелаBennett, Patrick Ryan. "Prayers about traumatic experiences as self-disclosure to God implications for health and well-being /." abstract and full text PDF (free order & download UNR users only), 2005. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3209952.
Повний текст джерелаAl-Aamri, Ibrahim Ali Saleh. "Implications of IFRS 8 adoption on UK listed companies' disclosure practices and earnings' predictive ability." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3454.
Повний текст джерелаVira, Rohini. "Cross-cultural study on hiv-positive Indian and American men on disclosure, perceived social support and psychological well-being: implications for marriage and family therapists." The Ohio State University, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=osu1069337688.
Повний текст джерелаMumba, Mumba. "A Phenomenological Study of how College Students Communicate about Anal Sex and its Implications for Health." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1282686772.
Повний текст джерелаRjiba, Hatem. "Essays on the determinants and implications of annual report readability." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0124.
Повний текст джерелаThis thesis comprises three separate but interconnected essays that focus on the determinants and economic implications of corporate narrative disclosure. The first essay examines the effect of annual report textual complexity on firms’ stock liquidity. Using techniques from computational linguistics, we predict and find that less readable filings are associated with lower stock liquidity. Our study provides evidence that difficult-to-read annual reports can act as a non-trivial impediment to investors’ ability to process information into useful trading signals. The findings are robust to a battery of sensitivity tests, including endogeneity, use of alternative regression techniques, and use of alternative liquidity and readability proxies.Using a large panel of U.S. public firms, the second essay presents the first evidence highlighting the relation between annual report readability and cost of equity capital. We hypothesize that complex textual reporting deters investors’ ability to process and interpret annual reports, leading to higher information risk, and thus higher cost of equity financing. Consistent with our prediction, we find that greater textual complexity is associated with higher cost of equity capital. Our results are statistically significant and economically important. We also show that disclosure tone exerts a non-trivial bearing on the cost of equity. Our findings are robust to a battery of sensitivity checks, including use of multiple estimation methods, alternative proxies of annual report readability and cost of equity capital measures, and potential endogeneity concerns. Overall, our study contributes to the research examining the relation between disclosure quality and cost of capital.The third essay investigates the effect of firms’ tax avoidance practices on the textual properties of their annual filings. Using a large sample of U.S.-listed firms, we document a positive and statistically significant relation between corporate tax avoidance and annual report textual complexity. In addition, we show that managers of tax-avoiding firms tend to hide their avoidance behavior in more ambiguous language. Our results prove to be robust to the use of numerous alternative proxies of corporate tax avoidance and annual report readability. The findings are also robust to a number of checks, including, using additional control variables, employing alternative regression methodologies, and addressing endogeneity concerns.Keywords: Narrative disclosure; Annual report readability; Disclosure tone; Information risk Stock liquidity; Cost of equity capital; Corporate tax avoidance
Chu, Yang M. C. P. Massachusetts Institute of Technology. "China Urban Pollution Information Disclosure Study (CUPIDS) : socioeconomic implications of dirty industry and a guide to national cleandustrialization." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/81627.
Повний текст джерелаCataloged from PDF version of thesis.
Includes bibliographical references (p. 35-37).
It is now common knowledge that China's data is bad, and China's environment is polluted. In this paper I develop a simple pollution intensity index to test China's existing national and local environmental data, to answer the questions: "Bad" how? "Polluted" why? And finally: what can be done? I find that China's existing data is rudimentary, piecemeal, and inaccurate. I find that government data is not detailed, not transparent, and that non-governmental attempts at improving data quality and transparency are hamstringed by lack of official support. These data quality and transparency issues contribute to the intractability of China's industrial pollution. I also find that a pollution intensity index, like the one I develop and test in this study, can help policymakers identify pollution hotspots years before the hotspots worsen into public health emergencies. By running 2010 data through a simple algorithm, I isolate a pollution hotspot that took the Chinese government until 2013 to discover without this framework. I show that better and more accurate data, along with a mandate for continuous monitoring and analysis, can shift the current strategy from pollution control to pollution prevention, ultimately saving time, money, and lives.
by Yang Chu.
M.C.P.
Al-Khawaaldah, Bani Hasan Abdullah A. K. "Accounting disclosure, financial transparency, ownership structure and corporate governance : implications for internal and external WVB Jordanian credit risk assessments." Thesis, University of Plymouth, 2011. http://hdl.handle.net/10026.1/1097.
Повний текст джерелаKumalo, Grace Mozonaase. "Causes and effects of the non-disclosure of HIV/AIDS by educators : implications for school management / Grace Mzondwase [i.e. Mozonaase] Kumalo." Thesis, North-West University, 2005. http://hdl.handle.net/10394/2354.
Повний текст джерелаAl-Ahmad, Zeina. "Earnings Forecasts Disclosed in UK IPO Prospectuses: An Empirical Analysis of the Determinants and Implications of their Disclosure and Accuracy/Bias." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492763.
Повний текст джерелаSimic, Damir. "Disclosure of novel mechanisms in which nicotine triggers structural and functional alterations of arterial smooth muscle cells, implications to pathogenesis of the occlusive arterial diseases." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/MQ63106.pdf.
Повний текст джерелаVira, Rohini. "Cross-Cultural study on HIV-positive Indian and American men on disclosure, perceived social support and psychological well-being implications for marriage and family therapists /." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1069337688.
Повний текст джерелаTitle from first page of PDF file. Document formatted into pages; contains p.; also includes graphics. Includes abstract and vita. Advisor: Julianne Serovich, Dept. of Human Ecology. Includes bibliographical references.
Vickers, L. "Whistleblowing at work : the legal implications for employees of making disclosures of confidential information." Thesis, Oxford Brookes University, 1996. http://radar.brookes.ac.uk/radar/items/ec100d8a-65ad-1f5d-b6ef-15393b0d3289/1.
Повний текст джерелаJonas, Sindiswa Cynthia. "The duty to disclose personal financial interest and its implications on good corporate governance and company efficiency with specific reference to SOC’s." University of the Western Cape, 2021. http://hdl.handle.net/11394/8070.
Повний текст джерелаThe common law duties have been preserved by the partial codification of the duties of directors in terms of the Companies Act of 2008 (‘2008 Act’). One such duty is the duty to disclose personal financial interest in terms of s 75 of the 2008 Act. The need for directors to disclose personal financial interest has become more necessary than ever before in South African companies, particularly State-Owned Companies (‘SOCs’), due to their role in the South African economy. The injury caused by the breach of this duty is not only to the company, but more harm is caused to the economy and the beneficiaries who are the recipients of services rendered by SOCs. There has been a plethora of media reports of poor corporate governance in SOCs which is attributed to conflict of interest due to failure of directors to disclose their personal financial interests in proposed transactions or approved agreements.
Bar, Talia. "Patent races and disclosure : theory and testable implications /." 2003. http://www.gbv.de/dms/zbw/558215424.pdf.
Повний текст джерелаBerger, Karen Lee. "Countertransference disclosure in trainee psychotherapists: implications for supervisory learning." Thesis, 2010. http://hdl.handle.net/10539/8223.
Повний текст джерелаDeterding, Audrey L. "Young adult sibling groups and disclosure implications of sharing private information /." 2007. http://etda.libraries.psu.edu/theses/approved/WorldWideIndex/ETD-2203/index.html.
Повний текст джерелаOlsen, Grant. "Reserves Overstatements: History, Enforcement, Identification, and Implications of New SEC Disclosure Requirements." Thesis, 2010. http://hdl.handle.net/1969.1/ETD-TAMU-2010-05-7907.
Повний текст джерелаZaina, Jacqueline. "The personal-political dialectic in HIV narratives: implications of subject positions for treatment and disclosure." Thesis, 2009. http://hdl.handle.net/10210/2197.
Повний текст джерелаThis enquiry represents an attempt to understand the ways in which the ecology of ideas surrounding HIV and Aids in post-apartheid South Africa functions discursively to silence people living with the dis-ease. In this regard, it seeks to understand how the range of subject positions available to people with HIV and Aids influences their opportunities for treatment and disclosure. The meanings emerging from this enquiry have implications for interventions aimed at people living with HIV and Aids, in that they challenge the liberal humanism underpinning a Western individualist paradigm which constructs people as ‘rational’ and ‘responsible’ on the basis that such constructions tend to attribute guilt or moral culpability to people living with HIV and Aids. The conversations and narratives elicited in the process of this enquiry suggest that such discourses constitute a form of disciplinary power in a Foucauldian sense, positioning people living with HIV and Aids defensively and limiting their options for ‘positive’ self-definition by foreclosing available subject positions, thereby contributing to the spread of HIV and Aids. Hence, this enquiry focuses on social constructions of morality and the impact of these on participants’ attempts to maintain key relationships that afford them a ‘positive’ sense of them-selves. Thus, it looks at experiences of connection and dis-connection and explores the ways in which efforts to retain ‘relatedness’ in order to maximise possibilities for the co-construction of a ‘moral self’ mediate opportunities for disclosure and treatment options. The enquiry aimed to assist participants in deconstructing dominant social constructions of HIV and Aids implicit in cultural and political discourse by applying a critical, poststructuralist and discourse-analytic lens in order that they might resist moral attributions based on liberal humanism and access their own voices in narrating the experience of living with HIV and Aids in keeping with their lived experience. My aim in this regard was to resurrect alternative or previously silenced accounts and to open up spaces for a multiplicity of meanings associated with HIV and Aids to emerge and be heard, toward the end of breaking the silence and creating a conversational space in which people’s meanings could simultaneously be heard and challenged through dialogue.Ultimately, this enquiry highlights the importance of attempting to understand the local and idiosyncratic nature of people’s constructions of HIV and Aids, which are often a hybrid mix of ideas and meanings circulating within social, cultural and political discourse. It also underscores the salience of considering people’s lives in context and particularly their need to maintain relationships that afford a positive sense of self. This is reflected in the tendency for participants to construct their identities in relation to significant others and for these relationships to mediate decision making in relation to HIV and Aids by availing or foreclosing certain subject positions, depending on the discourses within which they are situated.
Majors, Tracie McDonald. "Communicating measurement uncertainty : an experimental study of financial reporting implications for managers and investors." Thesis, 2013. http://hdl.handle.net/2152/23295.
Повний текст джерелаtext
Wang, Isabel Yanyan. "The descriptive validity of the King, Pownall, and Waymire (1990) framework and its implications for regulation fair disclosure." 2005. http://purl.galileo.usg.edu/uga%5Fetd/wang%5Fyanyan%5F200508%5Fphd.
Повний текст джерелаJoncas, Jasmine. "The impact of written disclosure through journal writing on adjustment in young adolescent girls : theoretical and clinical implications." Thèse, 2004. http://hdl.handle.net/1866/16974.
Повний текст джерелаCotter, Caitlin Mara. ""There is something you should know" the reasons therapists disclose their chronic physical illness to clients and the therapeutic implications of self disclosure : a project based upon an independent investigation /." 2009. http://hdl.handle.net/10090/9850.
Повний текст джерелаMa, Nelson. "Regulation of auditor change in Australia : audit pricing, reporting lag and equity valuation implications." Thesis, 2016. http://hdl.handle.net/10453/44189.
Повний текст джерелаThis thesis provides evidence on the impact on two aspects of auditor change for Australian listed companies. Firstly, changes in audit partners are mandated, requiring partners rotate off engagements after a fixed tenure. Recently, practitioner based concerns about the costs of rotation for both auditors and clients have precipitated amendments to the rule in Australia, Canada and the UK. Evidence in this thesis shows a cost to clients and auditors in the form of increased in audit fees and audit reporting lag in the rotation year that corroborates anecdotal practitioner evidence. Secondly, the process of voluntarily changing audit firms (auditor switching) is regulated under a consent-based framework mitigating information flow to the market. In 2013, the Australian corporate regulator, the Australian Securities and Investments Commission (ASIC), sought stakeholder input on the information provided to the market under the consent framework to inform policy deliberations. This can be viewed as couching the possibility of a move towards adoption of a disclosure-based approach similar to the approach in the US and UK. Accordingly, this thesis investigates market reactions to auditor switch announcements. Results show no market reactions, consistent with the market not considering such disclosures to be informative. The overall findings presented in this thesis lend support to the adoption of amendments that allow for flexibility.
Benner, Bryan Eric. "On the criminalization of HIV nondisclosure: HIV vulnerabilities and implications for HIV testing among survival sex workers in a qualitative study from Victoria, Canada." Thesis, 2021. http://hdl.handle.net/1828/12786.
Повний текст джерелаGraduate
Syu, Hua-Wun, and 許鏵文. "Exploring the Nature of Material Information: Disclosure and Its Implication." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/ad6r6m.
Повний текст джерела靜宜大學
會計學系
103
Understanding the nature of material information is of crucial importance to regulators and the investment community, particularly with regard to the implications of disclosure. This study examined the disclosure of material information by companies listed in Taiwan in various stages of their life cycle to identify the nature of material information as well as related firm performance and provides insights into their causes and consequences. Evidence suggests that companies intent on fulfilling their corporate social responsibilities are more likely to disclose material information and when doing so, they are highly valued by market participants. My empirical results provide strong evidence that the disclosure of material information by socially responsible companies is associated with higher earnings quality. Furthermore, mature companies are more likely than growing companies to receive favorable reactions from market participants when they disclose material information.