You searched for subject:(disclosure).
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Virginia Tech
1.
Meckfessel, Michele Dawn.
Determinants and Consequences of Earnings Disclosure Readability.
Degree: PhD, Accounting and Information Systems, 2012, Virginia Tech
URL: http://hdl.handle.net/10919/37364 
► This research examines whether changes in the regulatory environment (Plain English Guidelines, Reg. FD and SOX), management pessimism, and meeting/beating or missing analyst forecasts have…
(more)
▼ This research examines whether changes in the regulatory environment (Plain English Guidelines, Reg. FD and SOX), management pessimism, and meeting/beating or missing analyst forecasts have had an impact on earnings
disclosure readability over the 1997-2007 timeframe and whether firm managers are able to make negative firm financial information less transparent to the market by making negative earnings disclosures less readable. The idea that management may attempt to reduce the impact of bad news by making it more costly to analyze is not new. However, studying the qualitative aspects of the unaudited earnings disclosures is a unique setting and extends previous work on annual report readability. This study finds that the Plain English Guidelines, Reg. FD and SOX had differential impacts on earnings
disclosure readability. Additionally, it finds that earnings
disclosure readability decreases as firm earnings decrease. Moreover, this study demonstrates that institutional investors contribute to earnings
disclosure readability and may serve as monitors of management in this regard. Finally, firms that beat analyst forecasts have more readable earnings disclosures. This study not only contributes to the body of academic literature, but also informs regulators regarding their ability to induce firm management to write more informative earnings disclosures.
Advisors/Committee Members: Fan, Weiguo Patrick (committeechair), Brown, Robert M. (committee member), Cloyd, C. Bryan (committee member), Ince, Ozgur S. (committee member), Maher, John J. (committee member).
Subjects/Keywords: earnings disclosure; readability; disclosure quality
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APA (6th Edition):
Meckfessel, M. D. (2012). Determinants and Consequences of Earnings Disclosure Readability. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/37364
Chicago Manual of Style (16th Edition):
Meckfessel, Michele Dawn. “Determinants and Consequences of Earnings Disclosure Readability.” 2012. Doctoral Dissertation, Virginia Tech. Accessed July 20, 2019.
http://hdl.handle.net/10919/37364.
MLA Handbook (7th Edition):
Meckfessel, Michele Dawn. “Determinants and Consequences of Earnings Disclosure Readability.” 2012. Web. 20 Jul 2019.
Vancouver:
Meckfessel MD. Determinants and Consequences of Earnings Disclosure Readability. [Internet] [Doctoral dissertation]. Virginia Tech; 2012. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10919/37364.
Council of Science Editors:
Meckfessel MD. Determinants and Consequences of Earnings Disclosure Readability. [Doctoral Dissertation]. Virginia Tech; 2012. Available from: http://hdl.handle.net/10919/37364
University of New South Wales
2.
Saha, Amitav.
Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?.
Degree: Accounting, 2015, University of New South Wales
URL: http://handle.unsw.edu.au/1959.4/55329
;
https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37189/SOURCE02?view=true
► Despite the positive effects of the adoption of International Financial Reporting Standards (IFRS) noted in the literature, standard-setters have recently issued reports suggesting that the…
(more)
▼ Despite the positive effects of the adoption of International Financial Reporting Standards (IFRS) noted in the literature, standard-setters have recently issued reports suggesting that the required disclosures in IFRS have become too burdensome and should be reduced. One such report, “Losing the Excess Baggage” (2011; also referred to as “Excess Baggage”), issued by professional accounting bodies from Scotland and New Zealand, classifies current IFRS disclosure requirements into three categories: retain; delete; and disclose only if the item is material. The thesis empirically examines whether the items targeted for deletion, retention or reduction based on materiality by Excess Baggage are disclosed differently, linked differently to firm characteristics, and have different value relevance in an Australian setting. Findings indicate that items marked retain are disclosed most, followed by material, then by delete items. Firm characteristics, such as US listing status, and ownership dispersion, are positively associated with disclosure levels. In addition, while only the material disclosure items are value relevant, the presence of disclosures based on all categories has a moderating effect on value relevance of book value of equity.
Subjects/Keywords: Disclosure overload; Disclosure; IFRS
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APA (6th Edition):
Saha, A. (2015). Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?. (Masters Thesis). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/55329 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37189/SOURCE02?view=true
Chicago Manual of Style (16th Edition):
Saha, Amitav. “Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?.” 2015. Masters Thesis, University of New South Wales. Accessed July 20, 2019.
http://handle.unsw.edu.au/1959.4/55329 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37189/SOURCE02?view=true.
MLA Handbook (7th Edition):
Saha, Amitav. “Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?.” 2015. Web. 20 Jul 2019.
Vancouver:
Saha A. Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?. [Internet] [Masters thesis]. University of New South Wales; 2015. [cited 2019 Jul 20].
Available from: http://handle.unsw.edu.au/1959.4/55329 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37189/SOURCE02?view=true.
Council of Science Editors:
Saha A. Compliance, Determinants and Value Relevance of IFRS Disclosures in Australia: Are Disclosure Requirements Excessive?. [Masters Thesis]. University of New South Wales; 2015. Available from: http://handle.unsw.edu.au/1959.4/55329 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37189/SOURCE02?view=true
University of Georgia
3.
Clinton, Sarah Beth.
Voluntary risk-related disclosures.
Degree: PhD, Accounting, 2007, University of Georgia
URL: http://purl.galileo.usg.edu/uga_etd/clinton_sarah_200705_phd
► This study investigates two related questions: 1) What are the properties of voluntary market risk-related disclosures outside of the annual report? and 2) What firm…
(more)
▼ This study investigates two related questions: 1) What are the properties of voluntary market risk-related disclosures outside of the annual report? and 2) What firm characteristics are associated with voluntary
disclosure of information about market risk outside of the annual report? I examine disclosures in press releases relating to foreign exchange and interest rate fluctuations from 2001 to 2003. Despite calls for increased voluntary risk-related disclosures, I find that only 12% of firms issue voluntary foreign exchange and interest rate risk-related disclosures during the sample period. Most of these disclosures accelerate (rather than expand) information that subsequently appears in the mandated risk disclosures in the annual report. However, I also document that voluntary risk disclosures are less precise and more likely to contain upside risk-related information than mandated risk disclosures. I find that large firms with high exposure to foreign exchange and interest rate risk, significant institutional ownership, and low information asymmetry are more likely to issue voluntary risk disclosures. These firms are most likely to benefit from transparent risk
disclosure. On the other hand, firms with an earnings decrease, firms with higher systematic risk, higher risk of litigation, those in technology industries and firms issuing equity are less likely to issue risk disclosures. These firms are likely concerned about drawing investor attention to external market risks beyond management control. As standard setters continue to reform market risk-related
disclosure requirements, evidence on the incidence and characteristics of voluntary risk disclosures informs standard setters of what disclosures firms choose to make or accelerate within the period.
Advisors/Committee Members: Stephen Baginski.
Subjects/Keywords: Voluntary disclosure
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APA (6th Edition):
Clinton, S. B. (2007). Voluntary risk-related disclosures. (Doctoral Dissertation). University of Georgia. Retrieved from http://purl.galileo.usg.edu/uga_etd/clinton_sarah_200705_phd
Chicago Manual of Style (16th Edition):
Clinton, Sarah Beth. “Voluntary risk-related disclosures.” 2007. Doctoral Dissertation, University of Georgia. Accessed July 20, 2019.
http://purl.galileo.usg.edu/uga_etd/clinton_sarah_200705_phd.
MLA Handbook (7th Edition):
Clinton, Sarah Beth. “Voluntary risk-related disclosures.” 2007. Web. 20 Jul 2019.
Vancouver:
Clinton SB. Voluntary risk-related disclosures. [Internet] [Doctoral dissertation]. University of Georgia; 2007. [cited 2019 Jul 20].
Available from: http://purl.galileo.usg.edu/uga_etd/clinton_sarah_200705_phd.
Council of Science Editors:
Clinton SB. Voluntary risk-related disclosures. [Doctoral Dissertation]. University of Georgia; 2007. Available from: http://purl.galileo.usg.edu/uga_etd/clinton_sarah_200705_phd
4.
Murcia, Fernando Dal-ri.
Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil.
Degree: PhD, Controladoria e Contabilidade: Contabilidade, 2009, University of São Paulo
URL: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16122009-121627/
;
► O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está…
(more)
▼ O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure Discricionário (VERRECCHIA, 2001), que fornece os subsídios teóricos e analíticos para se verificar em que circunstâncias os gestores e/ou as empresas estariam dispostos a divulgar (ou não) informações de maneira voluntária. A amostra do estudo é composta pelas 100 maiores companhias abertas e não financeiras. A análise do nível de disclosure voluntário das empresas foi realizada a partir das Demonstrações Financeiras Padronizadas (DFPs), dos exercícios findos em 2006, 2007 e 2008 por meio da análise de conteúdo. Para isso, elaborou-se uma métrica, a partir de 27 estudos anteriores, composta por 92 itens de caráter voluntário e dividida em três grandes grupos: econômico (43), social (15) e ambiental (34). Do mesmo modo, as informações acerca das operações com instrumentos financeiros derivativos, também, foram examinadas no mesmo período, com o objetivo de analisar o impacto da Deliberação CVM Nº 566/08 e da Instrução CVM Nº 475/08 no disclosure das empresas. A última parte do trabalho envolveu a elaboração de um modelo de regressão com dados em painel que objetivou testar as hipóteses levantadas na literatura acerca dos fatores que determinam o nível de disclosure voluntário das empresas. A análise exploratória dos dados constatou que existe associação entre o nível de disclosure das empresas e o setor de atuação, conforme o teste Qui-quadrado e a Análise de Correspondência. Com relação ao disclosure de operações com derivativos, constata-se que: (i) o quadro de análise de sensibilidade não foi evidenciado por qualquer empresa em 2006 e 2007, sendo que, em contrapartida, 90% das empresas analisadas o evidenciaram em 2008 e (ii) a maioria das empresas divulgou o valor justo dos seus derivativos, mas não divulgou os critérios de avaliação e mensuração utilizados para cômputo desses valores. Finalmente, no que diz respeito às hipóteses testadas por meio do modelo de regressão com dados em painel, constata-se, ao nível de significância de 90%, que: (i) as variáveis Setor e Origem do Controle são significativas para todos os três modelos de disclosure testados: econômico, socioambiental e total; (ii) a variável Rentabilidade é significativa no modelo de disclosure econômico e no modelo de disclosure total; (iii) a variável Q de Tobin é significativa no modelo de disclosure socioambiental e no modelo de disclosure total; (iv) as variáveis Endividamento e Auditoria são significativas, apenas, no modelo de disclosure econômico e (v) as variáveis Tamanho, Governança, Emissão de Ações, Crescimento e Concentração do Controle não são, estatisticamente, significativas em nenhum dos três modelos de disclosure.
The central objective of this work is to identify the factors that explain the level of voluntary disclosure of Brazilian public companies. The theory underpinning this work is the Discretionary-based Disclosure (VERRECCHIA,…
Advisors/Committee Members: Santos, Ariovaldo dos.
Subjects/Keywords: Disclosure; Disclosure; Discretionary-based disclosure; Teoria do disclosure discricionário; Transparência
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APA (6th Edition):
Murcia, F. D. (2009). Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16122009-121627/ ;
Chicago Manual of Style (16th Edition):
Murcia, Fernando Dal-ri. “Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil.” 2009. Doctoral Dissertation, University of São Paulo. Accessed July 20, 2019.
http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16122009-121627/ ;.
MLA Handbook (7th Edition):
Murcia, Fernando Dal-ri. “Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil.” 2009. Web. 20 Jul 2019.
Vancouver:
Murcia FD. Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil. [Internet] [Doctoral dissertation]. University of São Paulo; 2009. [cited 2019 Jul 20].
Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16122009-121627/ ;.
Council of Science Editors:
Murcia FD. Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil. [Doctoral Dissertation]. University of São Paulo; 2009. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16122009-121627/ ;
University of Waikato
5.
Qin, Tao.
Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
.
Degree: 2014, University of Waikato
URL: http://hdl.handle.net/10289/8718
► The Chinese stock exchanges are an integral part of Chinese and global economy having a combined market capitalization of 3697 billion USD at end of…
(more)
▼ The Chinese stock exchanges are an integral part of Chinese and global economy having a combined market capitalization of 3697 billion USD at end of year 2012. Due to their size and economic impact it is important that they maintain growth and stability. Writers have maintained that voluntary corporate
disclosure can help to achieve growth and stability thus the aim of this research is to examine recent Chinese listed companies’ voluntary
disclosure practice.
The purpose of this study is to investigate voluntary
disclosure level of top 50 listed Chinese companies on Shanghai Stock Exchange during 2008-2012 period.
This study primarily utilizes a quantitative approach. The author constructs a Voluntary
Disclosure Index (VDI) based on legislative/regulatory consideration, investor demand, investor sophistication and previous studies. This VDI score is then used to measure companies’ voluntary
disclosure level.
The results of this study indicate that the overall voluntary
disclosure level did not increase during 2008-2012, rather it dropped. Some interesting findings about
disclosure level and individual
disclosure item scores in certain
disclosure categories stood out; for example, nearly all companies detached their CSR report or sustainability report from their annual reports in 2010, resulted a sharp decline in voluntary
disclosure level in certain related
disclosure category. Further there was little employment information disclosed particularly of note are the areas of minority and gender, and little forward looking corporate focused financial information as opposed to general economic expectations was disclosed.
By using more recent data and considering the changes in China’s corporate
disclosure regulation system in recent years, this study addresses certain gaps from previous Chinese studies. This study also explores some regulatory loopholes in China’s
disclosure regulation system and certain insufficiencies in investors’ education, thus this study can be of value to policy makers. Overall it is hoped that this study can lead to greater engagement between Chinese corporations and investors particularly in the area of voluntary
disclosure.
Advisors/Committee Members: Davey, Howard (advisor).
Subjects/Keywords: Voluntary Disclosure
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Manager
APA (6th Edition):
Qin, T. (2014). Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
. (Masters Thesis). University of Waikato. Retrieved from http://hdl.handle.net/10289/8718
Chicago Manual of Style (16th Edition):
Qin, Tao. “Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
.” 2014. Masters Thesis, University of Waikato. Accessed July 20, 2019.
http://hdl.handle.net/10289/8718.
MLA Handbook (7th Edition):
Qin, Tao. “Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
.” 2014. Web. 20 Jul 2019.
Vancouver:
Qin T. Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
. [Internet] [Masters thesis]. University of Waikato; 2014. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10289/8718.
Council of Science Editors:
Qin T. Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
. [Masters Thesis]. University of Waikato; 2014. Available from: http://hdl.handle.net/10289/8718
University of Waterloo
6.
Moore, James.
An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements.
Degree: 2010, University of Waterloo
URL: http://hdl.handle.net/10012/4911
► This thesis investigates open market repurchase announcements by Toronto Stock Exchange (TSX) listed firms. First, I develop a comprehensive database of normal course issuer bids…
(more)
▼ This thesis investigates open market repurchase announcements by Toronto Stock Exchange (TSX) listed firms. First, I develop a comprehensive database of normal course issuer bids (NCIB) and report descriptive data on repurchasing activity between 1994 and 2005. I find that repurchase programs peak in 2000 and then decline. I also find evidence that repurchase programs are concentrated in certain industries. Next, using Compustat data, I investigate the characteristics of firms announcing repurchase programs. I find evidence that firms who announce repurchase programs are large in size and have high operating cash flows, low leverage, low share turnover and low dividend yields. I extend the repurchases literature by demonstrating that firms with low trading volume are more likely to initiate repurchase programs, consistent with an attempt to improve sell side liquidity. Finally, I investigate the market reaction to NCIB announcements. The results indicate that TSX firms experienced a significant market reaction to repurchase announcements between 1994 and 2005 as measured by both return and volume tests. I extend the repurchases literature by showing that announcement returns are higher for firms who followed through on their previous repurchase announcements. Little evidence exists of investor response to the disclosed reasons for repurchase programs.
Subjects/Keywords: repurchase; disclosure
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APA (6th Edition):
Moore, J. (2010). An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements. (Thesis). University of Waterloo. Retrieved from http://hdl.handle.net/10012/4911
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Moore, James. “An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements.” 2010. Thesis, University of Waterloo. Accessed July 20, 2019.
http://hdl.handle.net/10012/4911.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Moore, James. “An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements.” 2010. Web. 20 Jul 2019.
Vancouver:
Moore J. An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements. [Internet] [Thesis]. University of Waterloo; 2010. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10012/4911.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Moore J. An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements. [Thesis]. University of Waterloo; 2010. Available from: http://hdl.handle.net/10012/4911
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Dundee
7.
Tahat, Yasean A.
The usefulness of Financial Instruments Disclosure : evidence from Jordan.
Degree: PhD, 2013, University of Dundee
URL: http://hdl.handle.net/10588/15559e90-b670-4cc5-befd-e9ba60e60bda
► The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its…
(more)
▼ The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its ongoing refinement of existing financial instruments accounting standards. The new standard became effective for periods beginning on or after January 1st 2007 (IASB, 2006). IFRS 7 supersedes the previous International Accounting Standards (IASs): IAS 30/32. IFRS 7 states that information about Financial Instruments (FI) should be prepared in accordance with the management approach. In addition, the standard clarifies the disclosure requirements about FIs across all industries. In particular, the new standard consists of two main types of disclosures, namely: (i) discussion of the significance of FIs for an entity’s financial position and performance; and (ii) the provision of qualitative and quantitative information about exposure to risks arising from FIs based on information provided internally to the entity’s key management personnel. The current thesis uses a decision usefulness theoretical framework to examine the impact of IFRS 7’s adoption on FI disclosure practices and firm value. In particular, the current study has two primary objectives: (i) to assess the impact of IFRS 7 on the FI disclosure policies of Jordanian listed firms in their annual reports for 2007 when the standard became effective; and (ii) to examine the value relevance of FI disclosures. For these objectives, two pieces of empirical work were conducted respectively; a disclosure index technique was constructed and a valuation analysis was performed. A disclosure index analysis was undertaken for a sample of Jordanian listed companies’ annual reports pre- and post- the implementation of IFRS 7. The extant literature and the findings from the disclosure index analysis informed the second part of the empirical work: the valuation analysis. Value relevance analysis was employed in order to assess the usefulness of FI disclosures provided in the companies’ financial statements; indeed, the association between the level of information supplied and firms’ market values was examined. The main findings indicate that the implementation of IFRS 7 had a significant and sizeable impact on the FI disclosure practices of Jordanian companies in 2007 as compared to that provided under International Accounting Standard No. 30 (IAS 30): Disclosures in Financial Statements of Banks and Similar Financial Institutions and International Accounting Standard No. 32 (IAS 32): FIs: Presentation. In particular, the results revealed that the number of companies disclosing information about FIs as well as the level of FI information provided significantly increased after IFRS 7 was implemented. In addition, the analysis of FI disclosure by industry revealed that comparability of financial statement data within and across the sectors examined has improved. In particular, an analysis of Balance Sheet and Fair Value information about FIs revealed no significant differences within and across…
Subjects/Keywords: Corporate Disclosure; Value Relevance; Financial Instruments Disclosure
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Manager
APA (6th Edition):
Tahat, Y. A. (2013). The usefulness of Financial Instruments Disclosure : evidence from Jordan. (Doctoral Dissertation). University of Dundee. Retrieved from http://hdl.handle.net/10588/15559e90-b670-4cc5-befd-e9ba60e60bda
Chicago Manual of Style (16th Edition):
Tahat, Yasean A. “The usefulness of Financial Instruments Disclosure : evidence from Jordan.” 2013. Doctoral Dissertation, University of Dundee. Accessed July 20, 2019.
http://hdl.handle.net/10588/15559e90-b670-4cc5-befd-e9ba60e60bda.
MLA Handbook (7th Edition):
Tahat, Yasean A. “The usefulness of Financial Instruments Disclosure : evidence from Jordan.” 2013. Web. 20 Jul 2019.
Vancouver:
Tahat YA. The usefulness of Financial Instruments Disclosure : evidence from Jordan. [Internet] [Doctoral dissertation]. University of Dundee; 2013. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10588/15559e90-b670-4cc5-befd-e9ba60e60bda.
Council of Science Editors:
Tahat YA. The usefulness of Financial Instruments Disclosure : evidence from Jordan. [Doctoral Dissertation]. University of Dundee; 2013. Available from: http://hdl.handle.net/10588/15559e90-b670-4cc5-befd-e9ba60e60bda
University of Alberta
8.
Palfy,Kelli N.
Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse.
Degree: PhD, Department of Educational Psychology, 2016, University of Alberta
URL: https://era.library.ualberta.ca/files/c3b5918745
► Although significant research examining childhood sexual assault already exists, the overwhelming majority has focused on females, guided by the male perpetrator–female victim paradigm. This focus…
(more)
▼ Although significant research examining childhood
sexual assault already exists, the overwhelming majority has
focused on females, guided by the male perpetrator–female victim
paradigm. This focus on women and girls has led people to believe
that the sexual abuse of young males is rare. This is not the case,
however, since the majority of male sexual abuse survivors do not
report their abuse, but suffer in silence, and consequently remain
untreated. Currently, there are few studies exploring why males
seldom report their abuse and why they take so long to disclose.
Research that specifically examines the antecedents to
non-reporting among males is needed. This research provides insight
into the emotional, cognitive, physical and socio-cultural barriers
men face, and their decision-making processes when considering
whether or not to disclose their sexual abuse. Basic interpretive
inquiry was used to examine the cognitive and psycho-social
barriers that male victims face when considering disclosing. The
questions that formulated the basis of the study are: 1) How do
boys, and later men, who experienced childhood sexual abuse,
perceive that others may have reacted and responded if they had
disclosed their abuse? 2) How do these perceptions or beliefs make
them react and respond?; 3) What are the decision-making processes
they engage in when considering whether or not to disclose their
abuse to a care provider, person in a position of authority or
supportive friend?; 4) What were the environmental, cognitive and
emotional contexts associated with this decision-making process?
The knowledge gained from these questions will assist professionals
to better meet the needs of male survivors of sexual
abuse.
Subjects/Keywords: Male; Sexual; Abuse; Non-disclosure; Disclosure; Antecedents
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Manager
APA (6th Edition):
N, P. (2016). Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse. (Doctoral Dissertation). University of Alberta. Retrieved from https://era.library.ualberta.ca/files/c3b5918745
Chicago Manual of Style (16th Edition):
N, Palfy,Kelli. “Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse.” 2016. Doctoral Dissertation, University of Alberta. Accessed July 20, 2019.
https://era.library.ualberta.ca/files/c3b5918745.
MLA Handbook (7th Edition):
N, Palfy,Kelli. “Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse.” 2016. Web. 20 Jul 2019.
Vancouver:
N P. Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse. [Internet] [Doctoral dissertation]. University of Alberta; 2016. [cited 2019 Jul 20].
Available from: https://era.library.ualberta.ca/files/c3b5918745.
Council of Science Editors:
N P. Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse. [Doctoral Dissertation]. University of Alberta; 2016. Available from: https://era.library.ualberta.ca/files/c3b5918745
University of Newcastle
9.
Kongka, Palanuch.
Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies.
Degree: PhD, 2013, University of Newcastle
URL: http://hdl.handle.net/1959.13/1036833
► Research Doctorate - Doctor of Philosophy (PhD)
Intangible assets generate most of corporate growth and shareholder value while stakeholders’ concerns about social and environmental issues…
(more)
▼ Research Doctorate - Doctor of Philosophy (PhD)
Intangible assets generate most of corporate growth and shareholder value while stakeholders’ concerns about social and environmental issues have increased significantly around the globe. Current accounting standards are unable to capture the financial or other consequences of these two issues, resulting in a difference between book value and market value of a listed entity. The difference has been termed ‘hidden value’. Lev and Rubenstein suggested that management should disclose supplementary information to their stakeholders to increase their knowledge of the intangible assets as well as the consequences of social and environmental activities undertaken by the firm to explain the difference between market and book values. The purpose of this thesis was to investigate whether voluntary disclosures in relation to intellectual capital and the community and environment made by 41 listed companies (20 Australian and 21 Thai companies) increased the knowledge of stakeholders and so impacted on hidden value. The findings of this study showed that listed Australian firms disclosed more voluntary sentences than Thai firms. These voluntary disclosures particularly those concerning intellectual capital before the global financial crisis statistically (positively) affected hidden value. This finding demonstrates that voluntary information may minimise the imperfections of accounting practices. The voluntary disclosures were descriptive, largely selective and self-laudatory.
Advisors/Committee Members: University of Newcastle. Faculty of Business & Law, Newcastle Business School.
Subjects/Keywords: hidden value; intellectual capital disclosure; environmental disclosure
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APA (6th Edition):
Kongka, P. (2013). Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies. (Doctoral Dissertation). University of Newcastle. Retrieved from http://hdl.handle.net/1959.13/1036833
Chicago Manual of Style (16th Edition):
Kongka, Palanuch. “Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies.” 2013. Doctoral Dissertation, University of Newcastle. Accessed July 20, 2019.
http://hdl.handle.net/1959.13/1036833.
MLA Handbook (7th Edition):
Kongka, Palanuch. “Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies.” 2013. Web. 20 Jul 2019.
Vancouver:
Kongka P. Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies. [Internet] [Doctoral dissertation]. University of Newcastle; 2013. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/1959.13/1036833.
Council of Science Editors:
Kongka P. Exploring the effects of voluntary disclosures on hidden value: an analysis of Australian and Thai listed companies. [Doctoral Dissertation]. University of Newcastle; 2013. Available from: http://hdl.handle.net/1959.13/1036833
Texas A&M University
10.
Henderson, Patti Gail.
Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm.
Degree: 2009, Texas A&M University
URL: http://hdl.handle.net/1969.1/ETD-TAMU-1604
► Empirical research regarding the therapeutic value of creative artistic expression in dealing with symptoms from traumatic events is lacking. James Pennebaker has studied the efficacy…
(more)
▼ Empirical research regarding the therapeutic value of creative artistic expression in dealing with symptoms from traumatic events is lacking. James Pennebaker has studied the efficacy of written expression regarding traumatic events in promoting mental well-being. Individuals who have difficulties with cognitive processing (e.g., learning disorders) often lack the faculties necessary to form a cohesive written narrative. There are also individuals who lack a strong enough command of written language to engage in a written
disclosure task, such as children and those who are illiterate or undereducated. These populations are unlikely to benefit from written
disclosure simply because they lack the capacity to write at such a sophisticated level.
Disclosure of trauma by such individuals might be better accomplished symbolically through a creative artistic task rather than through written or verbal channels. Furthermore, because the task is symbolic in nature, it may be a safer and more comfortable means of disclosing trauma for individuals who are reluctant to divulge such information out of fear or shame surrounding the event. The primary purpose of this study was to examine the healing aspects of creativity; specifically the usefulness of creating a mandala. It was theorized that mandala drawing may provide the cognitive integration and organization to complex emotional experiences that yield a sense of personal meaning as well as serving as a mechanism of therapeutic exposure, as does the written
disclosure task. By reviewing research in this field and attempting to duplicate previous research, this study used undergraduate college students as participants who met the criteria for Post Traumatic Stress Disorder (PTSD). The benefits were measured in terms of changes in PTSD symptom severity, depression, anxiety, spiritual meaning, affect, and the frequency of occurrence of physical symptoms and illness. Contrary to expectation, the current study failed to replicate previous results revealing statistically significant outcome differences for the mandala group. In fact, the finding was reversed in that the control group (drawing three objects or a kind of art therapy) showed a significant drop in PTSD symptoms at one-month follow up. Explanations for these differences are explored and future avenues of research outlined.
Advisors/Committee Members: Rosen, David H. (advisor), Duffy, Michael (committee member), Newman, Daniel A. (committee member).
Subjects/Keywords: mandala; written disclosure
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APA (6th Edition):
Henderson, P. G. (2009). Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-1604
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Henderson, Patti Gail. “Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm.” 2009. Thesis, Texas A&M University. Accessed July 20, 2019.
http://hdl.handle.net/1969.1/ETD-TAMU-1604.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Henderson, Patti Gail. “Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm.” 2009. Web. 20 Jul 2019.
Vancouver:
Henderson PG. Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1604.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Henderson PG. Creativity, expression, and healing: an empirical study using mandalas within the written disclosure paradigm. [Thesis]. Texas A&M University; 2009. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1604
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Victoria University of Wellington
11.
Williams, Liam Alexander.
Regulating lobbyists in New Zealand.
Degree: 2014, Victoria University of Wellington
URL: http://hdl.handle.net/10063/3479
► Lobbying is a vital aspect of democratic governance and is for the most part beneficial to society. However, recent high-profile instances of lobbying activity in…
(more)
▼ Lobbying is a vital aspect of democratic governance and is for the most part beneficial to society. However, recent high-profile instances of lobbying activity in New Zealand have damaged governmental integrity and appear to have diminished public confidence in government decision-making processes. The Lobbying
Disclosure Bill was introduced to the New Zealand Parliament in 2012 in the hope that transparency mechanisms could dissuade harmful lobbying without impeding ordinary activity.
The Bill was rejected at the select committee stage due to a number of drafting deficiencies. These shortcomings made the Bill difficult to implement, and imposed a disproportionate limit on a number of human rights. Despite these failings, it is both possible and desirable to regulate lobbying activity in New Zealand. Drawing from overseas experiences, this paper suggests modifications to the Lobbying
Disclosure Bill which would discourage harmful lobbying while also mitigating the concerns raised by critics of the Bill.
Advisors/Committee Members: Geiringer, Claudia.
Subjects/Keywords: Lobbying; Disclosure; Governance
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Manager
APA (6th Edition):
Williams, L. A. (2014). Regulating lobbyists in New Zealand. (Masters Thesis). Victoria University of Wellington. Retrieved from http://hdl.handle.net/10063/3479
Chicago Manual of Style (16th Edition):
Williams, Liam Alexander. “Regulating lobbyists in New Zealand.” 2014. Masters Thesis, Victoria University of Wellington. Accessed July 20, 2019.
http://hdl.handle.net/10063/3479.
MLA Handbook (7th Edition):
Williams, Liam Alexander. “Regulating lobbyists in New Zealand.” 2014. Web. 20 Jul 2019.
Vancouver:
Williams LA. Regulating lobbyists in New Zealand. [Internet] [Masters thesis]. Victoria University of Wellington; 2014. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10063/3479.
Council of Science Editors:
Williams LA. Regulating lobbyists in New Zealand. [Masters Thesis]. Victoria University of Wellington; 2014. Available from: http://hdl.handle.net/10063/3479
University of Technology, Sydney
12.
Russell, Mark John.
Continuous disclosure.
Degree: 2011, University of Technology, Sydney
URL: http://hdl.handle.net/10453/20393
► This thesis evaluates the operation of Continuous Disclosure Regulation (CDR) in Australia and considers whether it is effective in reducing uncertainty about the value of…
(more)
▼ This thesis evaluates the operation of Continuous Disclosure Regulation (CDR) in Australia and considers whether it is effective in reducing uncertainty about the value of the firm. A feature of the CDR is that it adopts a principles-based approach to prescribing disclosure, and in general terms it requires that listed companies disclose price sensitive information to the market on a timely basis. A consequence of adopting this approach is that firms must exercise considerable discretion in applying the regulation. Those judgments relating to whether information is price sensitive are addressed in chapter 2, while those relating to when the information should be disclosed are addressed in chapter 3. Evidence is provided in Chapter 2 that disclosures made under the regulation are generally associated with a reduction in information asymmetry. Although, there is some evidence that when firms disclose bad news this may actually increase information asymmetry. In chapter 3 there is evidence that disclosures under CDR result in timelier price discovery, with this result strongest for loss firms and firms reporting high returns. Accordingly, this is supportive of the CDR meeting at least some of its objectives. However, there is evidence of cross sectional variation in the application of the regulation which suggests that firm disclosure practices are still influenced by firm characteristics such as size, the nature of the news, and managerial incentives.
Subjects/Keywords: Continuous disclosure.; Australia.
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CSE |
Export
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Manager
APA (6th Edition):
Russell, M. J. (2011). Continuous disclosure. (Thesis). University of Technology, Sydney. Retrieved from http://hdl.handle.net/10453/20393
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Russell, Mark John. “Continuous disclosure.” 2011. Thesis, University of Technology, Sydney. Accessed July 20, 2019.
http://hdl.handle.net/10453/20393.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Russell, Mark John. “Continuous disclosure.” 2011. Web. 20 Jul 2019.
Vancouver:
Russell MJ. Continuous disclosure. [Internet] [Thesis]. University of Technology, Sydney; 2011. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10453/20393.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Russell MJ. Continuous disclosure. [Thesis]. University of Technology, Sydney; 2011. Available from: http://hdl.handle.net/10453/20393
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Penn State University
13.
Conserve, Donaldson.
MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States.
Degree: PhD, Biobehavioral Health, 2013, Penn State University
URL: https://etda.libraries.psu.edu/catalog/17650
► HIV remains a significant threat to global public health. According to the Joint United United Nations Programme on HIV/AIDS, an estimated 33.3 million people were…
(more)
▼ HIV remains a significant threat to global public
health. According to the Joint United United Nations Programme on
HIV/AIDS, an estimated 33.3 million people were living with HIV in
2010. As early as 1987, prevention guidelines from the Center for
Disease Prevention and Control recommended that people living with
HIV (PLWH) disclose their HIV serostatus to their sexual partners.
Self-disclosure of HIV serostatus to sexual partners is vital to
addressing the global pandemic because it can promote condom use
and prevent new HIV infections. In addition, self-disclosure of HIV
serostatus to friends and family members, including children, has
potential benefits to provide PLWH the social support needed to
cope with the challenges associated with HIV. Although the
Caribbean region has the second highest HIV rate in the world, few
studies have examined the HIV serostatus disclosure experiences of
people in the Caribbean and among Caribbean immigrants residing in
the United States. Paper 1 describes a qualitative study conducted
in central Haiti between 2006-2007 with 25 HIV-positive mothers and
26 children ages 10-17. An extended HIV-focused adaptation of the
Disclosure Decision Model was used to identify the factors
influencing maternal HIV serostatus disclosure to children, examine
the breadth of the mother’s disclosure, and understand the impact
of disclosure on children in Haiti. Paper 2 uses baseline data from
a randomized trial of a Cognitive-Behavioral Stress Management
intervention to examine the factors associated with HIV serostatus
disclosure to sexual partner among 258 HIV-positive alcohol users
in Port-au-Prince, Haiti. In Paper 3, the Disclosure Processes
Model was used to examine the disclosure experiences of 21
HIV-positive Haitian immigrants in New York City. The findings from
the first paper revealed that reasons for maternal HIV serostatus
disclosure were children’s experience of HIV-stigma in the
community, fear of death, encouragement from psychosocial
intervention workers, trust, and not wanting to hide the illness
from their children. The main themes related to breadth of
disclosure were brief disclosure and explicit disclosure with some
mothers sharing information about how they learned about their
illness diagnosis and their medication. Themes related to impacts
of disclosure included emotional reactions for children and
mothers, HIV education and concerns about transmission, and desire
to assist mothers with illness. In the second paper, we found that
only 38.6% of the participants disclosed their HIV serostatus to
their sexual partner and that participants who had an HIV-negative
partner or were unaware of their partner’s HIV serostatus were
significantly less likely to disclose their HIV serostatus to their
sexual partner than those with an HIV-positive partner. The themes
related to reasons for disclosure that emerged in the third paper
were close relationship with someone they trusted, comfortability,
and the need for support and understanding about the illness.
Reasons for nondisclosure were…
Subjects/Keywords: HIV; disclosure; Haitians
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APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Conserve, D. (2013). MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States. (Doctoral Dissertation). Penn State University. Retrieved from https://etda.libraries.psu.edu/catalog/17650
Chicago Manual of Style (16th Edition):
Conserve, Donaldson. “MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States.” 2013. Doctoral Dissertation, Penn State University. Accessed July 20, 2019.
https://etda.libraries.psu.edu/catalog/17650.
MLA Handbook (7th Edition):
Conserve, Donaldson. “MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States.” 2013. Web. 20 Jul 2019.
Vancouver:
Conserve D. MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States. [Internet] [Doctoral dissertation]. Penn State University; 2013. [cited 2019 Jul 20].
Available from: https://etda.libraries.psu.edu/catalog/17650.
Council of Science Editors:
Conserve D. MWEN DI LI M’FE MALADI SIDA: An Exploration of the HIV
Serostatus disclosure experience of Haitians living with HIV in
Haiti and the United States. [Doctoral Dissertation]. Penn State University; 2013. Available from: https://etda.libraries.psu.edu/catalog/17650
Penn State University
14.
Sbaraglia, Andrew Michael.
Accrual Information and Insider Trading: An Empirical
Analysis.
Degree: PhD, Business Administration, 2008, Penn State University
URL: https://etda.libraries.psu.edu/catalog/9213
► Managers have the ability to time the disclosure of the non-cash component of earnings, which, is termed accrual information, to outside investors. They have the…
(more)
▼ Managers have the ability to time the disclosure of
the non-cash component of earnings, which, is termed accrual
information, to outside investors. They have the choice of
disclosing accrual information at the earnings announcement or
waiting until the filing date. This thesis examines whether
managers profit from this ability by strategically disclosing or
withholding accrual information when it increases their profits
from trading shares of the firms they manage. This thesis also
examines if strong corporate governance restrains such managerial
opportunism. The evidence presented here is consistent with
managers using their discretion over the timing of the release of
accrual information to increase their trading profits. However,
these results should be interpreted with caution because of issues
with endogeneity. This thesis finds no evidence of strong corporate
governance mitigating this managerial opportunism.
Subjects/Keywords: insider trading; disclosure
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MLA ·
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Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Sbaraglia, A. M. (2008). Accrual Information and Insider Trading: An Empirical
Analysis. (Doctoral Dissertation). Penn State University. Retrieved from https://etda.libraries.psu.edu/catalog/9213
Chicago Manual of Style (16th Edition):
Sbaraglia, Andrew Michael. “Accrual Information and Insider Trading: An Empirical
Analysis.” 2008. Doctoral Dissertation, Penn State University. Accessed July 20, 2019.
https://etda.libraries.psu.edu/catalog/9213.
MLA Handbook (7th Edition):
Sbaraglia, Andrew Michael. “Accrual Information and Insider Trading: An Empirical
Analysis.” 2008. Web. 20 Jul 2019.
Vancouver:
Sbaraglia AM. Accrual Information and Insider Trading: An Empirical
Analysis. [Internet] [Doctoral dissertation]. Penn State University; 2008. [cited 2019 Jul 20].
Available from: https://etda.libraries.psu.edu/catalog/9213.
Council of Science Editors:
Sbaraglia AM. Accrual Information and Insider Trading: An Empirical
Analysis. [Doctoral Dissertation]. Penn State University; 2008. Available from: https://etda.libraries.psu.edu/catalog/9213
University of Sydney
15.
Bawden, Lionel John.
Secretions and confessions - Surveying the bed as a site of disclosure
.
Degree: 2014, University of Sydney
URL: http://hdl.handle.net/2123/13706
► My research surveys the bed as a site of disclosure within contemporary art, my studio research and the history of my practice. Locating the bed…
(more)
▼ My research surveys the bed as a site of disclosure within contemporary art, my studio research and the history of my practice. Locating the bed as research focus and employing the mattress as studio material creates a direct engagement with both sexuality and depression, two states impacting significantly on my character and my work as an artist.
Within my dissertation I have focused on the work of artists whom have inspired me over the long term, each working at some point with the bed as site and material, including Mike Kelley, Sarah Lucas and Felix Gonzales-Torres. Tracey Emin’s ‘My Bed’ 1998 becomes a touchstone for thinking about disclosure, describing ‘a powerlessness over compulsions that, metaphorically, consume the body.’ (Brown, 2006)
My research extends to the primary role of ambiguity within my work, my ongoing use of landscape as a stand-in for the body and my employment of parallel texts with each body of work, specifically André Gide’s ‘Prometheus Misbound’ guiding the evolution of my research focus. Gide’s Prometheus transits through a process of denial, acceptance, and transformation in relationship to his eagle - the thing that eats away at him.
The two key works fundamental to my research are André Gide’s text ‘Prometheus Misbound’ 1899 and Tracey Emin’s ‘My Bed’ 1998, Prometheus’ eventual recognition of his eagle as part of himself, sits parallel to Tracey Emin’s recognition of self within the lived experience and residual evidence of her installation work ‘My Bed.’ Both articulate the absolute necessity of disclosure to self in the formation of identity and the primacy of this disclosure within studio practice of an artist.
Subjects/Keywords: Disclosure;
Confessions;
Homosexuality
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APA ·
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MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Bawden, L. J. (2014). Secretions and confessions - Surveying the bed as a site of disclosure
. (Thesis). University of Sydney. Retrieved from http://hdl.handle.net/2123/13706
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Bawden, Lionel John. “Secretions and confessions - Surveying the bed as a site of disclosure
.” 2014. Thesis, University of Sydney. Accessed July 20, 2019.
http://hdl.handle.net/2123/13706.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Bawden, Lionel John. “Secretions and confessions - Surveying the bed as a site of disclosure
.” 2014. Web. 20 Jul 2019.
Vancouver:
Bawden LJ. Secretions and confessions - Surveying the bed as a site of disclosure
. [Internet] [Thesis]. University of Sydney; 2014. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/2123/13706.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Bawden LJ. Secretions and confessions - Surveying the bed as a site of disclosure
. [Thesis]. University of Sydney; 2014. Available from: http://hdl.handle.net/2123/13706
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Minnesota
16.
Ma, Yuanyuan.
Shareholder litigation and the information content of management voluntary disclosure.
Degree: PhD, Business Administration, 2016, University of Minnesota
URL: http://hdl.handle.net/11299/182324
► In this paper I study the information content of managers’ voluntary disclosures in a shareholder litigation environment. I model the litigation mechanism in which the…
(more)
▼ In this paper I study the information content of managers’ voluntary disclosures in a shareholder litigation environment. I model the litigation mechanism in which the legal liability is based on the actual damages shareholders incur from buying a stock at an inflated price. I find that the optimal disclosure strategy in equilibrium does not fully reveal a manager’s information and has the manager making what are essentially range disclosures. In addition, more favorable news is more informative than less favorable news when legal liability is high, and the converse is true when legal liability is low. I also find that increasing the severity of legal liability does not necessarily induce more precise disclosures. Initially, the disclosure precision is enhanced by increases in legal liability, but beyond a point, increases in legal liability reduce the disclosure precision.
Subjects/Keywords: litigation; voluntary disclosure
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APA ·
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MLA ·
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Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Ma, Y. (2016). Shareholder litigation and the information content of management voluntary disclosure. (Doctoral Dissertation). University of Minnesota. Retrieved from http://hdl.handle.net/11299/182324
Chicago Manual of Style (16th Edition):
Ma, Yuanyuan. “Shareholder litigation and the information content of management voluntary disclosure.” 2016. Doctoral Dissertation, University of Minnesota. Accessed July 20, 2019.
http://hdl.handle.net/11299/182324.
MLA Handbook (7th Edition):
Ma, Yuanyuan. “Shareholder litigation and the information content of management voluntary disclosure.” 2016. Web. 20 Jul 2019.
Vancouver:
Ma Y. Shareholder litigation and the information content of management voluntary disclosure. [Internet] [Doctoral dissertation]. University of Minnesota; 2016. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/11299/182324.
Council of Science Editors:
Ma Y. Shareholder litigation and the information content of management voluntary disclosure. [Doctoral Dissertation]. University of Minnesota; 2016. Available from: http://hdl.handle.net/11299/182324
Cornell University
17.
Emett, Scott Adams.
Investor Reaction to Disclosure of Past Performance and Future Plans
.
Degree: 2017, Cornell University
URL: http://hdl.handle.net/1813/47691
► Firms dedicate large portions of financial disclosures to updating and discussing their strategy and plans for the future, and investors often evaluate those plans after…
(more)
▼ Firms dedicate large portions of financial disclosures to updating and discussing their strategy and plans for the future, and investors often evaluate those plans after learning how the firm performed in the current period. I examine how current-period performance shapes investors’ beliefs about the appropriateness of managerial optimism which, in turn, affects their evaluation of firms that focus on either challenges or opportunities in future-oriented disclosures. I conduct three experiments that test my process theory. I hypothesize and find that a firm’s current-period performance shapes investors’ beliefs about whether managers can best achieve success by being more or less optimistic about the future. When a firm is performing poorly, investors believe that managers can best achieve success by being more optimistic and less realistic about the future, and therefore invest more if the firm focuses on opportunities rather than challenges in future-oriented disclosures. When a firm is performing well, on the other hand, investors believe that managers can best achieve success by being more realistic and less optimistic about the future, and therefore invest more if the firm focuses on challenges rather than opportunities. These results challenge the notion that investors always react positively (negatively) to disclosures that focus on opportunities (challenges). Instead, these results suggest circumstances in which managers can benefit by focusing on challenges, in order to signal a more realistic and less optimistic outlook about the future.
Advisors/Committee Members: Gilovich, Thomas Dashiff (committeeMember), Booth, James (committeeMember).
Subjects/Keywords: Accounting;
Management;
Psychology;
disclosure tone;
financial disclosure;
future-oriented disclosure;
narrative disclosure;
optimism;
past performance
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Manager
APA (6th Edition):
Emett, S. A. (2017). Investor Reaction to Disclosure of Past Performance and Future Plans
. (Thesis). Cornell University. Retrieved from http://hdl.handle.net/1813/47691
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Emett, Scott Adams. “Investor Reaction to Disclosure of Past Performance and Future Plans
.” 2017. Thesis, Cornell University. Accessed July 20, 2019.
http://hdl.handle.net/1813/47691.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Emett, Scott Adams. “Investor Reaction to Disclosure of Past Performance and Future Plans
.” 2017. Web. 20 Jul 2019.
Vancouver:
Emett SA. Investor Reaction to Disclosure of Past Performance and Future Plans
. [Internet] [Thesis]. Cornell University; 2017. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/1813/47691.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Emett SA. Investor Reaction to Disclosure of Past Performance and Future Plans
. [Thesis]. Cornell University; 2017. Available from: http://hdl.handle.net/1813/47691
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of New South Wales
18.
Mayorga , Diane Michelle.
An investigation of factors impacting managers’ continuous disclosure judgements.
Degree: Accounting, 2011, University of New South Wales
URL: http://handle.unsw.edu.au/1959.4/50845
;
https://unsworks.unsw.edu.au/fapi/datastream/unsworks:9739/SOURCE02?view=true
► This dissertation explores companies' continuous disclosure ('CD') practices and examines factors impacting managers' CD judgements. CD judgements involve assessing whether a reasonable person would expect…
(more)
▼ This dissertation explores companies' continuous
disclosure ('CD') practices and examines factors impacting managers' CD judgements. CD judgements involve assessing whether a reasonable person would expect the information to have a material effect on the price or value of a company's securities. The concept of what judgements a reasonable person would make is important in both accounting and auditing standards across a range of countries. Regulators have also expressed concerns that practitioners are making too many materiality judgements without a full consideration of how a reasonable investor would evaluate the information (Pozen 2008).This dissertation reports on two studies examining factors influencing managers CD decision making processes and judgements. Study One interviews managers to explore the specific internal
disclosure structures used by managers to make CD judgements, and to identify key variables impacting their CD judgements. Study Two, a behavioural experiment, examines whether asking managers to take the decision making perspective of a reasonable investor increases their tendency to disclose a probable negative change in their company's earnings expectations, and whether managers' decision making perspective is moderated by knowledge of their boards' prior
disclosure preferences to not disclose.Study One revealed that managers answer to a variety of implicit and explicit accountability relationships which influence their CD behaviour, and that managers do not fully consider the viewpoint of a reasonable person when making CD judgements. Rather, in more subjective CD contexts, they rely on the board's
disclosure preference, their own preferences or the company's CD precedents.Study Two drew on the results of Study One to investigate whether decision making perspective and the board's
disclosure preference affects managers' evidence evaluations and
disclosure judgements. Two types of decision making perspective were examined; a self perspective, and a reasonable investor perspective. The board's preference was either known or unknown. Hypotheses were developed based on motivated reasoning theory. Results revealed that managers taking the perspective of a reasonable investor are more likely to recommend
disclosure and this effect is stronger when the board's preference is unknown than known.
Advisors/Committee Members: Trotman, Ken, Accounting, Australian School of Business, UNSW.
Subjects/Keywords: Continuous disclosure practices
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Manager
APA (6th Edition):
Mayorga , D. M. (2011). An investigation of factors impacting managers’ continuous disclosure judgements. (Doctoral Dissertation). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/50845 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:9739/SOURCE02?view=true
Chicago Manual of Style (16th Edition):
Mayorga , Diane Michelle. “An investigation of factors impacting managers’ continuous disclosure judgements.” 2011. Doctoral Dissertation, University of New South Wales. Accessed July 20, 2019.
http://handle.unsw.edu.au/1959.4/50845 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:9739/SOURCE02?view=true.
MLA Handbook (7th Edition):
Mayorga , Diane Michelle. “An investigation of factors impacting managers’ continuous disclosure judgements.” 2011. Web. 20 Jul 2019.
Vancouver:
Mayorga DM. An investigation of factors impacting managers’ continuous disclosure judgements. [Internet] [Doctoral dissertation]. University of New South Wales; 2011. [cited 2019 Jul 20].
Available from: http://handle.unsw.edu.au/1959.4/50845 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:9739/SOURCE02?view=true.
Council of Science Editors:
Mayorga DM. An investigation of factors impacting managers’ continuous disclosure judgements. [Doctoral Dissertation]. University of New South Wales; 2011. Available from: http://handle.unsw.edu.au/1959.4/50845 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:9739/SOURCE02?view=true
19.
Lemos, Kátia.
Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas.
Degree: 2014, RCAAP
URL: http://www.rcaap.pt/detail.jsp?id=oai:ciencipca.ipca.pt:11110/597
► This thesis is dedicated to the study of disclosure about derivative instruments and their determinants, by Portuguese companies. We have defined the following as our…
(more)
▼ This thesis is dedicated to the study of disclosure about derivative instruments and their determinants, by Portuguese companies.
We have defined the following as our main research objectives: to identify the extent of disclosure relating to derivative instruments presented by Portuguese companies; to analyze the developments in the level of disclosure; and to identify the determinants of the level of disclosure.
To this end, we have examined the information that has been disclosed by listed companies, for the period 2003–2009, and by companies belonging to the banking sector and insurance sector (hereinafter identified as financial firms), for 2009.
We were able to conclude, in our first phase of research, that the number of disclosing firms has evolved positively, during the period 2003–2009, and that the level of disclosure has also evolved positively. On the other hand, the values obtained in the disclosure index indicate that companies are worried about compliance with accounting standards which became mandatory in 2005 and in 2007. This indicates that the adoption of the IASB’s standards since 2005 and the mandatory adoption of International Financial Reporting Standard (IFRS) No. 7, since 2007, have influenced the level of disclosure.
PROTEC
Subjects/Keywords: Derivative instruments; Disclosure index; Disclosure level; Determinants of disclosure; Portuguese companies
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Manager
APA (6th Edition):
Lemos, K. (2014). Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas. (Thesis). RCAAP. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:ciencipca.ipca.pt:11110/597
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Lemos, Kátia. “Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas.” 2014. Thesis, RCAAP. Accessed July 20, 2019.
http://www.rcaap.pt/detail.jsp?id=oai:ciencipca.ipca.pt:11110/597.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Lemos, Kátia. “Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas.” 2014. Web. 20 Jul 2019.
Vancouver:
Lemos K. Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas. [Internet] [Thesis]. RCAAP; 2014. [cited 2019 Jul 20].
Available from: http://www.rcaap.pt/detail.jsp?id=oai:ciencipca.ipca.pt:11110/597.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Lemos K. Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas. [Thesis]. RCAAP; 2014. Available from: http://www.rcaap.pt/detail.jsp?id=oai:ciencipca.ipca.pt:11110/597
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of South Africa
20.
Dlamini, Cebsile Precious.
Disclosure of HIV status to infected children in Swaziland.
Degree: 2016, University of South Africa
URL: http://hdl.handle.net/10500/22630
► The purpose of this study was to develop support guidelines to assist with disclosure of HIV status to HIV infected children by their parents and…
(more)
▼ The purpose of this study was to develop support guidelines to assist with
disclosure of HIV status to HIV infected children by their parents and caregivers in Swaziland. The study explored parents’ and caregivers’ experiences with
disclosure, and described the pattern of
disclosure for HIV status to infected children. A qualitative descriptive research was conducted. Data were collected through semi-structured with thirteen (13) parents and caregivers who were purposively selected to participate in the study. Data analysis was done using qualitative content analysis. Three themes emerged which were understanding the general concept of
disclosure, the pattern followed by parents and caregivers on
disclosure of HIV status to infected children and the experiences of parents and caregivers on HIV status
disclosure to their children. Based on the findings, support guidelines were formulated to assist parents and caregivers with
disclosure of HIV status
to their infected children. The outcome of this study is the description of a clear pattern of when, how and what to be disclosed to HIV infected children; as described by the parents and caregivers of the HIV positive children.
Advisors/Committee Members: Matlakala, Mokgadi Christina (advisor).
Subjects/Keywords: Caregiver; Child; Disclosure of HIV status; Experience of disclosure; Parent; Pattern of disclosure
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Manager
APA (6th Edition):
Dlamini, C. P. (2016). Disclosure of HIV status to infected children in Swaziland. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/22630
Chicago Manual of Style (16th Edition):
Dlamini, Cebsile Precious. “Disclosure of HIV status to infected children in Swaziland.” 2016. Masters Thesis, University of South Africa. Accessed July 20, 2019.
http://hdl.handle.net/10500/22630.
MLA Handbook (7th Edition):
Dlamini, Cebsile Precious. “Disclosure of HIV status to infected children in Swaziland.” 2016. Web. 20 Jul 2019.
Vancouver:
Dlamini CP. Disclosure of HIV status to infected children in Swaziland. [Internet] [Masters thesis]. University of South Africa; 2016. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10500/22630.
Council of Science Editors:
Dlamini CP. Disclosure of HIV status to infected children in Swaziland. [Masters Thesis]. University of South Africa; 2016. Available from: http://hdl.handle.net/10500/22630
Texas A&M University
21.
Mitchell, Alexandra Elizabeth.
The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives.
Degree: 2009, Texas A&M University
URL: http://hdl.handle.net/1969.1/ETD-TAMU-2825
► According to the interpersonal process model, interactions characterized by self-disclosure and empathic responding foster emotional intimacy between the two participating individuals (Reis & Shaver, 1988).…
(more)
▼ According to the interpersonal process model, interactions characterized by self-
disclosure and empathic responding foster emotional intimacy between the two participating individuals (Reis & Shaver, 1988). This study provided ?insider? and ?outsider? perspectives of this model, examining the relation between perceived and observed behaviors in couple interactions and their relative contributions to the development of intimate feelings. The sample consisted of 102 community couples who completed measures of intimacy after engaging in videotaped discussions about relationship injuries that occurred both within and outside of the relationship. Both self-report and observational measures were used to assess
disclosure and empathic responding during these discussions. There was significant agreement between self- and observer-report of men?s behavior, between self- and observer-report of women?s male partner?s behavior, and between partners? report of
disclosure and empathic responding. There was mixed support for global distress and attachment style as predictors of differences between self- and observer-report. Whereas an earlier study using observational measures found gender differences in the effect of self-
disclosure and empathic responding on intimacy (Mitchell et al., 2008), in this study self-report measures from the same sample indicated that perception of both an individual?s own and his or her partner?s
disclosure and empathic responding predicted intimacy for both men and women. Observational measures provided incremental validity relative to self-report measures in predicting intimacy. These findings suggest that targeting certain personal and relational characteristics may be helpful in treating intimacy deficits and also indicate that self-report and observational measures provide unique information about the influence of behaviors on the development of intimate feelings in couple relationships.
Advisors/Committee Members: Snyder, Douglas K. (advisor), Davenport, Donna S. (committee member), Doss, Brian D. (committee member), Morey, Leslie C. (committee member).
Subjects/Keywords: couples; intimacy; self-disclosure; empathy
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Manager
APA (6th Edition):
Mitchell, A. E. (2009). The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-2825
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Mitchell, Alexandra Elizabeth. “The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives.” 2009. Thesis, Texas A&M University. Accessed July 20, 2019.
http://hdl.handle.net/1969.1/ETD-TAMU-2825.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Mitchell, Alexandra Elizabeth. “The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives.” 2009. Web. 20 Jul 2019.
Vancouver:
Mitchell AE. The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2825.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Mitchell AE. The effect of perceived and observed behaviors on feelings of intimacy: a comparison of "insider" versus "outsider" perspectives. [Thesis]. Texas A&M University; 2009. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2825
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Universidade Presbiteriana Mackenzie
22.
Elizabeth Alves Gomes.
Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital.
Degree: 2006, Universidade Presbiteriana Mackenzie
URL: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=68
► O presente trabalho de pesquisa teve por objetivo principal estudar a associação existente entre disclosure e custo de capital próprio das empresas brasileiras. Para atingir…
(more)
▼ O presente trabalho de pesquisa teve por objetivo principal estudar a associação existente entre disclosure e custo de capital próprio das empresas brasileiras. Para atingir o objetivo principal foram traçados três objetivos específicos: avaliar uma metodologia disponível para testar a associação entre disclosure e custo de capital, analisar quais modelos de custo de capital poderiam ser adotados para utilização no mercado brasileiro e examinar os efeitos da quantidade e da qualidade da informação apresentada pelas empresas brasileiras no relatório anual publicado para os acionistas. A metodologia estabelecida para testar a associação entre disclosure e custo de capital foi o Método dos Mínimos Quadrados Ordinários. Como variável dependente foi adotado o custo de capital e como variáveis explicativas foram analisados três índices de disclosure e 9 variáveis indicativas de tamanho, risco e variação nos resultados. Foram adotados três modelos para cálculo do custo de capital: o Modelo de Precificação de Ativos de Capital (CAPM), o de Dividendos Descontados (MDD) e o de Ohlson e Juettner. Os testes foram efetuados com duas amostras não probabilísticas com empresas com ações negociadas na Bolsa de Valores de São Paulo. A primeira amostra contou com 131 empresas de diversos segmentos e a segunda com as empresas que apresentaram relatório para concorrer às premiações do 6. Prêmio ABRASCA do ano de 2003. Os resultados desta pesquisa evidenciaram que o modelo escolhido para cálculo do custo de capital interfere nos resultados obtidos nos testes empíricos, e que a variável disclosure pode se apresentar significativa em um modelo e não significativa em outro. Esses resultados estão em concordância com os dados obtidos por Botosan (1997). Dois dos índices de disclosure, o IDISCABR, índice de pontuação da premiação ABRASCA, e o INNM, índice representativo das empresas que aderiram a níveis diferenciados de Governança Corporativa do Novo Mercado, mostraram-se significativos a 5%, evidenciando que as empresas da amostra ABRASCA se beneficiaram de custos menores pela adoção de níveis diferenciados de disclosure. Os testes com a amostra Geral de 131 empresas permitiram obter evidência de que os testes entre disclosure e custo de capital são sensíveis à heterogeneidade da amostra, conforme esclareceu Botosan (1997) em seu trabalho pioneiro. As principais contribuições deste estudo referem-se aos cuidados que o pesquisador deve observar para escolher o modelo para cálculo do custo de capital, a possibilidade de se estabelecerem diferentes índices de disclosure para testar empiricamente custo de capital e disclosure no mercado brasileiro, e a evidência de que uma amostra de 37 empresas participantes do prêmio ABRASCA obtiveram redução em seus custos de capital pela adoção de políticas mais transparentes. Este resultado, apesar de obtido para uma pequena amostra, serve de incentivo para a tomada de decisão de outras empresas brasileiras e para que novas pesquisas sejam elaboradas com relação ao tema.
The main aim of this study was to…
Advisors/Committee Members: Wilson Toshiro Nakamura, João Carlos Douat, Maria Thereza Pompa Antunes.
Subjects/Keywords: disclosure; custo de capital; ADMINISTRACAO DE EMPRESAS; índice-de-disclosure; disclosure; cost of capital; disclosure index
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Manager
APA (6th Edition):
Gomes, E. A. (2006). Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital. (Thesis). Universidade Presbiteriana Mackenzie. Retrieved from http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=68
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Gomes, Elizabeth Alves. “Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital.” 2006. Thesis, Universidade Presbiteriana Mackenzie. Accessed July 20, 2019.
http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=68.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Gomes, Elizabeth Alves. “Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital.” 2006. Web. 20 Jul 2019.
Vancouver:
Gomes EA. Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2006. [cited 2019 Jul 20].
Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=68.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Gomes EA. Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital. [Thesis]. Universidade Presbiteriana Mackenzie; 2006. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=68
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Guelph
23.
Upton, Christopher.
Antecedents of Behavioural Indicators of Trust in Subordinates
.
Degree: 2011, University of Guelph
URL: https://atrium.lib.uoguelph.ca/xmlui/handle/10214/3182
► The present study examined how a leader’s behavioural intentions are affected by the trustworthiness of their subordinate using the Affective-Cognitive trust model (Gillespie, 2003; McAllister,…
(more)
▼ The present study examined how a leader’s behavioural intentions are affected by the trustworthiness of their subordinate using the Affective-Cognitive trust model (Gillespie, 2003; McAllister, 1995). Two-hundred and twenty-five undergraduate students participated in an experimental study that assessed their willingness to engage in reliance and
disclosure behaviours based on their perceptions of affective and cognitive trust. Given concerns about the conceptual overlap between trust and liking, we controlled for liking. Consistent with our hypotheses we found that cognitive trust predicted participant’s willingness to engage in reliance behaviours, whereas affective trust predicted participant’s willingness to engage in
disclosure behaviours. However, when we controlled for liking, these findings held for
disclosure behaviours but did not for reliance behaviours. Limitations of our study and implications for both research and practice are discussed.
Advisors/Committee Members: Gill, Harjinder (advisor).
Subjects/Keywords: Trust;
Liking;
Leadership;
Reliance;
Disclosure
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Manager
APA (6th Edition):
Upton, C. (2011). Antecedents of Behavioural Indicators of Trust in Subordinates
. (Thesis). University of Guelph. Retrieved from https://atrium.lib.uoguelph.ca/xmlui/handle/10214/3182
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Upton, Christopher. “Antecedents of Behavioural Indicators of Trust in Subordinates
.” 2011. Thesis, University of Guelph. Accessed July 20, 2019.
https://atrium.lib.uoguelph.ca/xmlui/handle/10214/3182.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Upton, Christopher. “Antecedents of Behavioural Indicators of Trust in Subordinates
.” 2011. Web. 20 Jul 2019.
Vancouver:
Upton C. Antecedents of Behavioural Indicators of Trust in Subordinates
. [Internet] [Thesis]. University of Guelph; 2011. [cited 2019 Jul 20].
Available from: https://atrium.lib.uoguelph.ca/xmlui/handle/10214/3182.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Upton C. Antecedents of Behavioural Indicators of Trust in Subordinates
. [Thesis]. University of Guelph; 2011. Available from: https://atrium.lib.uoguelph.ca/xmlui/handle/10214/3182
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
The Ohio State University
24.
Zhang, Yunyan.
Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD.
Degree: PhD, Accounting and MIS, 2011, The Ohio State University
URL: http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779
► Information asymmetry between managers and outside capital suppliers can affect how firms finance capital investment. Disclosure of material information is one mechanism through which managers…
(more)
▼ Information asymmetry between managers and outside
capital suppliers can affect how firms finance capital investment.
Disclosure of material information is one mechanism through which
managers can reduce information asymmetry. This study examines how
a firm’s
disclosure policy affects its capital investment
constraints by using an exogenous regulation shock- Regulation Fair
Disclosure (Reg FD) to the information environment. Reg FD prevents
managers from releasing material information only to a selected
group. Post-Reg FD, some firms choose to replace selective
disclosure with non-
disclosure. I find that these firms’ capital
investments are more constrained to their internal cash flow
post-Reg FD than they were pre-Reg FD, relative to firms that
choose to replace selective
disclosure with public
disclosure. The
differential effect is stronger for financially constrained firms.
These findings suggest that
disclosure policy can have real
implications for a firm’s investment.
Advisors/Committee Members: Beatty, Anne (Committee Chair).
Subjects/Keywords: Accounting; Reg FD; Disclosure; Investment
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Manager
APA (6th Edition):
Zhang, Y. (2011). Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD. (Doctoral Dissertation). The Ohio State University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779
Chicago Manual of Style (16th Edition):
Zhang, Yunyan. “Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD.” 2011. Doctoral Dissertation, The Ohio State University. Accessed July 20, 2019.
http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779.
MLA Handbook (7th Edition):
Zhang, Yunyan. “Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD.” 2011. Web. 20 Jul 2019.
Vancouver:
Zhang Y. Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD. [Internet] [Doctoral dissertation]. The Ohio State University; 2011. [cited 2019 Jul 20].
Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779.
Council of Science Editors:
Zhang Y. Firms’ Disclosure Policies and Capital Investment
Constraints: Evidence from Reg FD. [Doctoral Dissertation]. The Ohio State University; 2011. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779
25.
MACIEL, Carolina Veloso.
Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
.
Degree: 2012, Universidade Federal de Pernambuco
URL: http://repositorio.ufpe.br/handle/123456789/10229
► O presente estudo teve como objetivo precípuo o delineamento de um panorama evolutivo dos níveis evidenciação das informações de caráter ambiental nas demonstrações financeiras padronizadas(DFP’s),…
(more)
▼ O presente estudo teve como objetivo precípuo o delineamento de um panorama
evolutivo dos níveis evidenciação das informações de caráter ambiental nas
demonstrações financeiras padronizadas(DFP’s), de uma empresa de capital aberto do
setor elétrico de representatividade econômica e social na região, a Companhia de
Energia Elétrica do Estado de Pernambuco (CELPE), do grupo Neoenergia. Para
execução dessa pesquisa, utilizou-se a análise de conteúdo em 11 anos de demonstrativos,
referentes aos anos de 2001 a 2011; sendo assim, trata-se de uma pesquisa documental
direta, desenvolvimentista e longitudinal com natureza qualitativa. Para realização
desta análise foi necessário a utilização de um arcabouço desenvolvido para a
classificação das sentenças em diferentes categorias: a)Políticas Ambientais; b)Sistemas
de Gerenciamento Ambiental; c)Impactos dos Produtos e Processos; d)Políticas de
Energia; e)Educação, Pesquisa e Treinamento; f)Mercado de Créditos de Carbono;
g)Informações Financeiras Ambientais; h)Outras Informações Ambientais)Foram
identificadas 407 sentenças que, após a categorização, foram classificadas quanto à
forma de evidenciação (unidade de registro) e aos tipos de informações (quanto à
geração de crédito para a imagem de empresa.). As categorias com maiores percentuais
de evidenciação foram as “Políticas Ambientais” e “Informações Financeiras
Ambientais”. Quanto à forma de evidenciação, predominou informações “Declarativas”,
ou seja, são em sua maioria descritivas e qualitativas. A maioria das sentenças ao serem
classificadas quanto ao tipo, tentam passar uma imagem “boa” da empresa. Diante dos
achados evidencia-se que, de fato, houve um aumento no nível de evidenciação de
informações com caráter ambiental nos 11 anos estudados.
Advisors/Committee Members: LAGIOIA, Umbelina (advisor).
Subjects/Keywords: Sustentabilidade;
Contabilidade Ambiental;
Disclosure Ambiental
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Manager
APA (6th Edition):
MACIEL, C. V. (2012). Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
. (Thesis). Universidade Federal de Pernambuco. Retrieved from http://repositorio.ufpe.br/handle/123456789/10229
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
MACIEL, Carolina Veloso. “Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
.” 2012. Thesis, Universidade Federal de Pernambuco. Accessed July 20, 2019.
http://repositorio.ufpe.br/handle/123456789/10229.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
MACIEL, Carolina Veloso. “Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
.” 2012. Web. 20 Jul 2019.
Vancouver:
MACIEL CV. Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
. [Internet] [Thesis]. Universidade Federal de Pernambuco; 2012. [cited 2019 Jul 20].
Available from: http://repositorio.ufpe.br/handle/123456789/10229.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
MACIEL CV. Disclosure ambiental : um panorama evolutivo dos níveis de evidenciação de uma empresa do setor elétrico
. [Thesis]. Universidade Federal de Pernambuco; 2012. Available from: http://repositorio.ufpe.br/handle/123456789/10229
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Georgia State University
26.
Greene, Debbie.
Nurses' Experiences with the Disclosure of Errors to Patients.
Degree: PhD, Nursing, 2009, Georgia State University
URL: https://scholarworks.gsu.edu/nursing_diss/19
► The 1999 Institute of Medicine report, To Err is Human, raised awareness about the multitude of errors that occur in healthcare. Frequently, errors are not…
(more)
▼ The 1999 Institute of Medicine report, To Err is Human, raised awareness about the multitude of errors that occur in healthcare. Frequently, errors are not disclosed to patients or their families. While several studies have examined patient and physician perspectives on
disclosure, limited research on nurse perspectives exist. In hospitals, nurses are often the last line of defense before errors reach the patient. Because nurses are often present when errors occur, nurses’ experiences with
disclosure are integral to understanding the issues that surround the
disclosure of errors. The purpose of this study was to gain an understanding of nurse experiences with both
disclosure and non-
disclosure of errors to patients. An interpretive approach was used to guide the study, combined with a feminist perspective to illuminate the issues of power and gender. Registered nurses (n=17) employed in hospitals and caring for adult medical/surgical patients participated in semi-structured interviews. After the audio-recorded interviews were transcribed, they were reviewed for accuracy by participants. Analysis consisted of an eight-step process including use of a research team and peer debriefing. Three major themes and 6 sub-themes were identified. Major themes were: (a) disclosing errors, (b) perceiving expectations for
disclosure, and (c) not disclosing errors. Some nurses provided constant information to the patient, so a
disclosure decision was not necessary when errors occurred. Many of these nurses felt that full
disclosure was the right thing to do. Other nurses based
disclosure decisions on their perceptions of the culture or policies of the work environment. Disclosing events, but not errors was a method used to vaguely disclose while others overtly concealed errors. Some nurses felt that
disclosure was a professional responsibility, while others felt that nurses should align themselves with institutional expectations. Still others indicated that
disclosure should be determined on a case-by-case basis depending on the context. This study contributes to nursing science by illuminating the experiences of nurses with
disclosure, describing nurses’ ways of being truthful when errors occur, and examining the contextual factors that surround nurses’ practices of
disclosure. Recommendations of the study for nursing practice, education and research were identified.
Advisors/Committee Members: Ptlene Minick - Committee Chair, Cecelia Grindel - Committee Member, Krista Meinersmann - Committee Member, Valerie Fennell - Committee Member.
Subjects/Keywords: errors; disclosure; nursing; Nursing
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Manager
APA (6th Edition):
Greene, D. (2009). Nurses' Experiences with the Disclosure of Errors to Patients. (Doctoral Dissertation). Georgia State University. Retrieved from https://scholarworks.gsu.edu/nursing_diss/19
Chicago Manual of Style (16th Edition):
Greene, Debbie. “Nurses' Experiences with the Disclosure of Errors to Patients.” 2009. Doctoral Dissertation, Georgia State University. Accessed July 20, 2019.
https://scholarworks.gsu.edu/nursing_diss/19.
MLA Handbook (7th Edition):
Greene, Debbie. “Nurses' Experiences with the Disclosure of Errors to Patients.” 2009. Web. 20 Jul 2019.
Vancouver:
Greene D. Nurses' Experiences with the Disclosure of Errors to Patients. [Internet] [Doctoral dissertation]. Georgia State University; 2009. [cited 2019 Jul 20].
Available from: https://scholarworks.gsu.edu/nursing_diss/19.
Council of Science Editors:
Greene D. Nurses' Experiences with the Disclosure of Errors to Patients. [Doctoral Dissertation]. Georgia State University; 2009. Available from: https://scholarworks.gsu.edu/nursing_diss/19
University of Bradford
27.
Coebergh, Henricus Petrus Theodorus.
Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy.
Degree: Thesis (D.B.A.), 2011, University of Bradford
URL: http://hdl.handle.net/10454/5701
► Business leaders increasingly face pressure from stakeholders to be transparent. There appears however little consensus on the risks and payoffs of disclosing vital information such…
(more)
▼ Business leaders increasingly face pressure from stakeholders to be transparent. There appears however little consensus on the risks and payoffs of disclosing vital information such as corporate strategy. To fill this gap, this study analyzes firm-specific determinants and organisational outcomes of voluntary disclosure of corporate strategy. Stakeholder theory and agency theory help to understand whether companies serve their interest to engage with stakeholders and overcome information asymmetries. I connect these theories and propose a comprehensive approach to measure voluntary disclosure of corporate strategy. Hypotheses from the theoretical framework are empirically tested through panel regression of data on identified determinants and outcomes and of disclosed strategy through annual reports, corporate social responsibility reports, corporate websites and corporate press releases by the 70 largest publicly listed companies in the Netherlands from 2003 through 2008. I found that industry, profitability, dual-listing status, national ranking status and listing age have significant effects on voluntary disclosure of corporate strategy. No significant effects are found for size, leverage and ownership concentration. On outcomes, I found that liquidity of stock and corporate reputation are significantly influenced by voluntary disclosure of corporate strategy. No significant effect is found for volatility of stock. My contributions to theory, methodology and empirics offers a stepping-stone for further research into understanding how companies can use transparency to manage stakeholder relations.
Subjects/Keywords: 658; Voluntary disclosure; Corporate strategy
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Manager
APA (6th Edition):
Coebergh, H. P. T. (2011). Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy. (Doctoral Dissertation). University of Bradford. Retrieved from http://hdl.handle.net/10454/5701
Chicago Manual of Style (16th Edition):
Coebergh, Henricus Petrus Theodorus. “Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy.” 2011. Doctoral Dissertation, University of Bradford. Accessed July 20, 2019.
http://hdl.handle.net/10454/5701.
MLA Handbook (7th Edition):
Coebergh, Henricus Petrus Theodorus. “Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy.” 2011. Web. 20 Jul 2019.
Vancouver:
Coebergh HPT. Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy. [Internet] [Doctoral dissertation]. University of Bradford; 2011. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10454/5701.
Council of Science Editors:
Coebergh HPT. Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy. [Doctoral Dissertation]. University of Bradford; 2011. Available from: http://hdl.handle.net/10454/5701
University of Exeter
28.
Bamber, Matthew Alan.
An examination and assessment of mandatory financial instruments disclosures.
Degree: PhD, 2011, University of Exeter
URL: http://hdl.handle.net/10036/3375
► This study has investigated mandatory disclosure requirements of financial instruments. A first-time adoption compliance review has been undertaken for the FTSE 100 non-financial IFRS 7…
(more)
▼ This study has investigated mandatory disclosure requirements of financial instruments. A first-time adoption compliance review has been undertaken for the FTSE 100 non-financial IFRS 7 compliant firms. In contrast to prior studies, the results reveal that disclosure levels were high, and in some cases firms produce more disclosure than mandatorily required. As recent reviews of disclosure have shown, extant research lacks a coherent definition of quality that links to the original motivations for financial reporting. An argument has been built for adopting compliance levels as an appropriate proxy for the quality of disclosure. This study tests this definition via key stakeholders’ views both ex-ante and ex-post. A combination of content analysis of comment letters, survey data and semi-structured interviews was adopted. Though there is some evidence to the contrary, by and large, it seems that this definition of quality carries a level of integrity. Following this, a determinants study was undertaken investigating what factors drove the quality and quantity of these disclosures. It was found that higher levels of visibility (news stories versus analysts following), a share issue during the year and a higher volume of derivative assets held were statistically significant to quality. Those determinants significant to quantity were lower levels of managerial ownership and higher levels of news stories versus analyst following. However, of greater interest was the finding that the determinants of the quantity of disclosures were different to quality – and often in opposition. Thus, for the first time in a mandatory reporting environment, the findings cast doubt over the appropriateness of researchers adopting quantity as a proxy for quality. Finally, prior literature has shown that accounting standards requirements can be biased towards certain user groups as a result of the lobbying process. If this was the case for IFRS 7 then the compliance results presented could be unfairly skewed as proposals might be adopted to benefit those stronger lobbyists. It is pleasing to note that this study found that the IASB appears to have approached all groups’ responses fairly and appropriately. However, it should be noted that the evidence suggests that if the geographical origin of a response was from either the UK or from outside of the remaining countries of Europe and the US there was a significantly lower chance of the proposed amendment(s) being accepted. This study contributes to the literature by presenting results from a first full review of financial instruments reporting under IFRS 7, and by providing evidence that full, partial, non- and over-compliance are most likely explained by legitimacy theory, impression management and proprietary costs theory. In addition, this is the first study to review key stakeholders’ attitudes towards the financial instruments reporting requirements, thus helping to justify using the level of compliance as an appropriate measure of quality, whilst providing a cautionary conclusion about…
Subjects/Keywords: 332; Financial instruments; Mandatory Disclosure
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Manager
APA (6th Edition):
Bamber, M. A. (2011). An examination and assessment of mandatory financial instruments disclosures. (Doctoral Dissertation). University of Exeter. Retrieved from http://hdl.handle.net/10036/3375
Chicago Manual of Style (16th Edition):
Bamber, Matthew Alan. “An examination and assessment of mandatory financial instruments disclosures.” 2011. Doctoral Dissertation, University of Exeter. Accessed July 20, 2019.
http://hdl.handle.net/10036/3375.
MLA Handbook (7th Edition):
Bamber, Matthew Alan. “An examination and assessment of mandatory financial instruments disclosures.” 2011. Web. 20 Jul 2019.
Vancouver:
Bamber MA. An examination and assessment of mandatory financial instruments disclosures. [Internet] [Doctoral dissertation]. University of Exeter; 2011. [cited 2019 Jul 20].
Available from: http://hdl.handle.net/10036/3375.
Council of Science Editors:
Bamber MA. An examination and assessment of mandatory financial instruments disclosures. [Doctoral Dissertation]. University of Exeter; 2011. Available from: http://hdl.handle.net/10036/3375
University of Hong Kong
29.
裴志憲.; Bae, Ji-hun.
Why do firms keep silent about upcoming earnings
disappointments?.
Degree: PhD, 2013, University of Hong Kong
URL: Bae,
J.
[裴志憲].
(2013).
Why
do
firms
keep
silent
about
upcoming
earnings
disappointments?.
(Thesis).
University
of
Hong
Kong,
Pokfulam,
Hong
Kong
SAR.
Retrieved
from
http://dx.doi.org/10.5353/th_b5066217
;
http://dx.doi.org/10.5353/th_b5066217
;
http://hdl.handle.net/10722/191192
► I investigate why the majority of firms do not issue earnings warnings in the face of upcoming earnings disappointments. SEC Rule 10b-5 imposes a duty…
(more)
▼ I investigate why the majority of firms do not
issue earnings warnings in the face of upcoming earnings
disappointments. SEC Rule 10b-5 imposes a duty on managers to
correct or update when they discover that prior disclosures are
misleading.
I posit that managers assess the 10b-5 duty to
disclose based on private information about optimism and
misstatements embedded in their prior disclosures. Specifically, I
hypothesize that managers who did not issue forecasts or managers
who previously issued non-optimistic forecasts are more likely to
be silent about upcoming earnings disappointments than managers who
previously issued optimistic forecasts. I also hypothesize that
managers who perceive that prior disclosures include misstatements
that are difficult to verify in the court are more likely to remain
silent than are managers who perceive that prior disclosures
include misstatements that are easy to verify in the court. My
results support these hypotheses.
In additional tests, after
controlling for the endogeneity between warnings and the likelihood
of litigation, I find that earnings warnings issued by managers who
perceive that they are not bound by a duty to disclose increase
litigation risk. I also find that warnings by firms with
misstatements containing less verifiable information do not reduce
settlement costs when these firms are sued.
Overall, my evidence
indicates that when managers perceive that they have no duty to
disclose, their earnings warnings are likely to have an adverse
impact on litigation risk and, thus, managers are likely to remain
silent to avoid this outcome.
published_or_final_version
Business
Doctoral
Doctor of Philosophy
Subjects/Keywords: Securities.; Disclosure of information.
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Manager
APA (6th Edition):
裴志憲.; Bae, J. (2013). Why do firms keep silent about upcoming earnings
disappointments?. (Doctoral Dissertation). University of Hong Kong. Retrieved from Bae, J. [裴志憲]. (2013). Why do firms keep silent about upcoming earnings disappointments?. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5066217 ; http://dx.doi.org/10.5353/th_b5066217 ; http://hdl.handle.net/10722/191192
Chicago Manual of Style (16th Edition):
裴志憲.; Bae, Ji-hun. “Why do firms keep silent about upcoming earnings
disappointments?.” 2013. Doctoral Dissertation, University of Hong Kong. Accessed July 20, 2019.
Bae, J. [裴志憲]. (2013). Why do firms keep silent about upcoming earnings disappointments?. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5066217 ; http://dx.doi.org/10.5353/th_b5066217 ; http://hdl.handle.net/10722/191192.
MLA Handbook (7th Edition):
裴志憲.; Bae, Ji-hun. “Why do firms keep silent about upcoming earnings
disappointments?.” 2013. Web. 20 Jul 2019.
Vancouver:
裴志憲.; Bae J. Why do firms keep silent about upcoming earnings
disappointments?. [Internet] [Doctoral dissertation]. University of Hong Kong; 2013. [cited 2019 Jul 20].
Available from: Bae, J. [裴志憲]. (2013). Why do firms keep silent about upcoming earnings disappointments?. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5066217 ; http://dx.doi.org/10.5353/th_b5066217 ; http://hdl.handle.net/10722/191192.
Council of Science Editors:
裴志憲.; Bae J. Why do firms keep silent about upcoming earnings
disappointments?. [Doctoral Dissertation]. University of Hong Kong; 2013. Available from: Bae, J. [裴志憲]. (2013). Why do firms keep silent about upcoming earnings disappointments?. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5066217 ; http://dx.doi.org/10.5353/th_b5066217 ; http://hdl.handle.net/10722/191192
University of Manchester
30.
Smith, Duncan Geoffrey.
Aspects of statistical disclosure control.
Degree: PhD, 2012, University of Manchester
URL: https://www.research.manchester.ac.uk/portal/en/theses/aspects-of-statistical-disclosure-control(8d00171f-d330-4a62-aa66-bb43b13051cc).html
;
http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.553370
► This work concerns the evaluation of statistical disclosure control risk by adopting the position of the data intruder. The underlying assertion is that risk metrics…
(more)
▼ This work concerns the evaluation of statistical disclosure control risk by adopting the position of the data intruder. The underlying assertion is that risk metrics should be based on the actual inferences that an intruder can make. Ideally metrics would also take into account how sensitive the inferences would be, but that is subjective. A parallel theme is that of the knowledgeable data intruder; an intruder who has the technical skills to maximally exploit the information contained in released data. This also raises the issue of computational costs and the benefits of using good algorithms. A metric for attribution risk in tabular data is presented. It addresses the issue that most measures for tabular data are based on the risk of identification. The metric can also take into account assumed levels of intruder knowledge regarding the population, and it can be applied to both exact and perturbed collections of tables. An improved implementation of the Key Variable Mapping System (Elliot, et al., 2010) is presented. The problem is more precisely defined in terms of categorical variables rather than responses to survey questions. This allows much more efficient algorithms to be developed, leading to significant performance increases. The advantages and disadvantages of alternative matching strategies are investigated. Some are shown to dominate others. The costs of searching for a match are also considered, providing insight into how a knowledgeable intruder might tailor a strategy to balance the probability of a correct match and the time and effort required to find a match. A novel approach to model determination in decomposable graphical models is described. It offers purely computational advantages over existing schemes, but allows data sets to be more thoroughly checked for disclosure risk. It is shown that a Bayesian strategy for matching between a sample and a population offers much higher probabilities of a correct match than traditional strategies would suggest. The Special Uniques Detection Algorithm (Elliot et al., 2002) (Manning et al., 2008), for identifying risky sample counts of 1, is compared against Bayesian (using Markov Chain Monte Carlo and simulated annealing) alternatives. It is shown that the alternatives are better at identifying risky sample uniques, and can do so with reduced computational costs.
Subjects/Keywords: 005.8; statistics; disclosure; privacy; Bayes
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APA ·
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Manager
APA (6th Edition):
Smith, D. G. (2012). Aspects of statistical disclosure control. (Doctoral Dissertation). University of Manchester. Retrieved from https://www.research.manchester.ac.uk/portal/en/theses/aspects-of-statistical-disclosure-control(8d00171f-d330-4a62-aa66-bb43b13051cc).html ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.553370
Chicago Manual of Style (16th Edition):
Smith, Duncan Geoffrey. “Aspects of statistical disclosure control.” 2012. Doctoral Dissertation, University of Manchester. Accessed July 20, 2019.
https://www.research.manchester.ac.uk/portal/en/theses/aspects-of-statistical-disclosure-control(8d00171f-d330-4a62-aa66-bb43b13051cc).html ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.553370.
MLA Handbook (7th Edition):
Smith, Duncan Geoffrey. “Aspects of statistical disclosure control.” 2012. Web. 20 Jul 2019.
Vancouver:
Smith DG. Aspects of statistical disclosure control. [Internet] [Doctoral dissertation]. University of Manchester; 2012. [cited 2019 Jul 20].
Available from: https://www.research.manchester.ac.uk/portal/en/theses/aspects-of-statistical-disclosure-control(8d00171f-d330-4a62-aa66-bb43b13051cc).html ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.553370.
Council of Science Editors:
Smith DG. Aspects of statistical disclosure control. [Doctoral Dissertation]. University of Manchester; 2012. Available from: https://www.research.manchester.ac.uk/portal/en/theses/aspects-of-statistical-disclosure-control(8d00171f-d330-4a62-aa66-bb43b13051cc).html ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.553370
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. 
Open Access Theses and Dissertations