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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 March 01, 2021.
http://hdl.handle.net/10919/37364.
MLA Handbook (7th Edition):
Meckfessel, Michele Dawn. “Determinants and Consequences of Earnings Disclosure Readability.” 2012. Web. 01 Mar 2021.
Vancouver:
Meckfessel MD. Determinants and Consequences of Earnings Disclosure Readability. [Internet] [Doctoral dissertation]. Virginia Tech; 2012. [cited 2021 Mar 01].
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 March 01, 2021.
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. 01 Mar 2021.
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 2021 Mar 01].
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
3.
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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Murcia FD. Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil. [Internet] [Doctoral dissertation]. University of São Paulo; 2009. [cited 2021 Mar 01].
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
4.
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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Qin T. Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study
. [Internet] [Masters thesis]. University of Waikato; 2014. [cited 2021 Mar 01].
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
Rutgers University
5.
Benson, Jessica Margaret, 1990-.
Emotional disclosure and stigma: how writing about past negative events benefits cognition.
Degree: PhD, Psychology, 2017, Rutgers University
URL: https://rucore.libraries.rutgers.edu/rutgers-lib/54075/
► Exposure to discrimination and negative stereotypes deplete cognitive resources and ultimately undermine the achievement of members belonging to stigmatized groups. However, emotional disclosure boosts psychological…
(more)
▼ Exposure to discrimination and negative stereotypes deplete cognitive resources and ultimately undermine the achievement of members belonging to stigmatized groups. However, emotional disclosure boosts psychological resources. This dissertation research had three main goals. The first goal was to experimentally test whether a brief emotional disclosure writing assignment regarding a past discriminatory or traumatic experience would have beneficial effects on cognitive performance (Study 1). The second goal was to examine whether observed emotional disclosure benefits were due to the gains supplied by disclosure or by the costs imposed by suppression (Study 2). The third goal was to test whether disclosing emotions regarding any past negative event would reduce stereotype threat and improve academic performance (Study 3). Collectively, results from Studies 1-3 indicate that emotional disclosure improves cognitive and academic performance for all students, and may especially help those who have or currently face discrimination, trauma, or negative stereotypes.
Advisors/Committee Members: Rivera, Luis M (chair), Harber, Kent D (internal member), LoBue, Vanessa (internal member), Bonawitz, Elizabeth (internal member), Godsil, Rachel D (outside member).
Subjects/Keywords: Self-disclosure
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APA (6th Edition):
Benson, Jessica Margaret, 1. (2017). Emotional disclosure and stigma: how writing about past negative events benefits cognition. (Doctoral Dissertation). Rutgers University. Retrieved from https://rucore.libraries.rutgers.edu/rutgers-lib/54075/
Chicago Manual of Style (16th Edition):
Benson, Jessica Margaret, 1990-. “Emotional disclosure and stigma: how writing about past negative events benefits cognition.” 2017. Doctoral Dissertation, Rutgers University. Accessed March 01, 2021.
https://rucore.libraries.rutgers.edu/rutgers-lib/54075/.
MLA Handbook (7th Edition):
Benson, Jessica Margaret, 1990-. “Emotional disclosure and stigma: how writing about past negative events benefits cognition.” 2017. Web. 01 Mar 2021.
Vancouver:
Benson, Jessica Margaret 1. Emotional disclosure and stigma: how writing about past negative events benefits cognition. [Internet] [Doctoral dissertation]. Rutgers University; 2017. [cited 2021 Mar 01].
Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/54075/.
Council of Science Editors:
Benson, Jessica Margaret 1. Emotional disclosure and stigma: how writing about past negative events benefits cognition. [Doctoral Dissertation]. Rutgers University; 2017. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/54075/
University of Alberta
6.
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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
N P. Antecedents of Non-Disclosing Among Adult Male Survivors of
Sexual Abuse. [Internet] [Doctoral dissertation]. University of Alberta; 2016. [cited 2021 Mar 01].
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
7.
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 March 01, 2021.
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. 01 Mar 2021.
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 2021 Mar 01].
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
Clemson University
8.
McIntyre, Brandon Reid.
The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace.
Degree: MS, Psychology, 2019, Clemson University
URL: https://tigerprints.clemson.edu/all_theses/3148
► With the current research, I further clarify the factors that influence concealable identity disclosure in the workplace. The predictive nature of variables relating to…
(more)
▼ With the current research, I further clarify the factors that influence concealable identity
disclosure in the workplace. The predictive nature of variables relating to an individual's concealable identity as well as the variables relating to the individual's general disposition were tested using an online sample of MTurk workers. Participants (N = 371) were given a definition of what a concealable identity is and then were asked to self-identify if they had a concealable identity. Those who indicated that they had a concealable identity (n = 150) completed an additional portion of the survey that assessed: their
disclosure level at work, General Tendency for Self-
Disclosure, Workplace Social Courage, Perceived Risk of
Disclosure, Identity Centrality, Authenticity and their Identity Perceptions. It was determined that General Tendency for Self-
Disclosure was a significant covariate for
disclosure. It was also found that Identity Perceptions are not unidimensional - an individual's overall perception of their identity is not simply a sum of their positive and negative perceptions. Positive and Negative Identity Perceptions were found to be two separate factors that relate to Openness to Identity-
Disclosure, with Positive Identity perceptions more predictive of Openness to Identity-
Disclosure than Negative Identity Perceptions. There were also significant findings regarding the Life and Job Satisfaction of individuals with a concealable identity. It was concluded that while having a concealable identity is not directly related to reported levels of Job Satisfaction, individuals who disclose their identity at work did have higher levels of Life and Job Satisfaction. It was also concluded that knowing other co-workers with the same or similar concealable identity was more positively correlated with Life and Job Satisfaction than just knowing anyone with the same or similar identity. Along with this, knowing others at work with the same or similar identity was the single largest correlated of Openness to Identity-
Disclosure and Explicit Identity-
Disclosure.
Advisors/Committee Members: Cynthia L.S. Pury, Committee Chair, Patrick Rosopa, Mary Anne Taylor.
Subjects/Keywords: Courage; Disclosure; Identity; Identity-Disclosure; MTurk; Workplace
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to Zotero / EndNote / Reference
Manager
APA (6th Edition):
McIntyre, B. R. (2019). The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace. (Masters Thesis). Clemson University. Retrieved from https://tigerprints.clemson.edu/all_theses/3148
Chicago Manual of Style (16th Edition):
McIntyre, Brandon Reid. “The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace.” 2019. Masters Thesis, Clemson University. Accessed March 01, 2021.
https://tigerprints.clemson.edu/all_theses/3148.
MLA Handbook (7th Edition):
McIntyre, Brandon Reid. “The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace.” 2019. Web. 01 Mar 2021.
Vancouver:
McIntyre BR. The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace. [Internet] [Masters thesis]. Clemson University; 2019. [cited 2021 Mar 01].
Available from: https://tigerprints.clemson.edu/all_theses/3148.
Council of Science Editors:
McIntyre BR. The Mixed Motives of Identity Disclosure: Concealable Identity Disclosure in the Workplace. [Masters Thesis]. Clemson University; 2019. Available from: https://tigerprints.clemson.edu/all_theses/3148
Cornell University
9.
Emett, Scott Adams.
Investor Reaction to Disclosure of Past Performance and Future Plans.
Degree: PhD, Management, 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: Nelson, Mark W. (chair), Libby, Robert (chair), Gilovich, Thomas Dashiff (committee member), Booth, James (committee member).
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. (Doctoral Dissertation). Cornell University. Retrieved from http://hdl.handle.net/1813/47691
Chicago Manual of Style (16th Edition):
Emett, Scott Adams. “Investor Reaction to Disclosure of Past Performance and Future Plans.” 2017. Doctoral Dissertation, Cornell University. Accessed March 01, 2021.
http://hdl.handle.net/1813/47691.
MLA Handbook (7th Edition):
Emett, Scott Adams. “Investor Reaction to Disclosure of Past Performance and Future Plans.” 2017. Web. 01 Mar 2021.
Vancouver:
Emett SA. Investor Reaction to Disclosure of Past Performance and Future Plans. [Internet] [Doctoral dissertation]. Cornell University; 2017. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/1813/47691.
Council of Science Editors:
Emett SA. Investor Reaction to Disclosure of Past Performance and Future Plans. [Doctoral Dissertation]. Cornell University; 2017. Available from: http://hdl.handle.net/1813/47691
Penn State University
10.
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: 2013, Penn State University
URL: https://submit-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…
Advisors/Committee Members: Gary King, Dissertation Advisor/Co-Advisor, Collins O Airhihenbuwa, Committee Member, Shedra Amy Snipes, Committee Member, Edgar Paul Yoder, Special Member.
Subjects/Keywords: HIV; disclosure; Haitians
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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. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/17650
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):
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. Thesis, Penn State University. Accessed March 01, 2021.
https://submit-etda.libraries.psu.edu/catalog/17650.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
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. 01 Mar 2021.
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] [Thesis]. Penn State University; 2013. [cited 2021 Mar 01].
Available from: https://submit-etda.libraries.psu.edu/catalog/17650.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
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. [Thesis]. Penn State University; 2013. Available from: https://submit-etda.libraries.psu.edu/catalog/17650
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Technology, Sydney
11.
Russell, MJ.
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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Manager
APA (6th Edition):
Russell, M. (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, MJ. “Continuous disclosure.” 2011. Thesis, University of Technology, Sydney. Accessed March 01, 2021.
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, MJ. “Continuous disclosure.” 2011. Web. 01 Mar 2021.
Vancouver:
Russell M. Continuous disclosure. [Internet] [Thesis]. University of Technology, Sydney; 2011. [cited 2021 Mar 01].
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 M. 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
Victoria University of Wellington
12.
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 March 01, 2021.
http://hdl.handle.net/10063/3479.
MLA Handbook (7th Edition):
Williams, Liam Alexander. “Regulating lobbyists in New Zealand.” 2014. Web. 01 Mar 2021.
Vancouver:
Williams LA. Regulating lobbyists in New Zealand. [Internet] [Masters thesis]. Victoria University of Wellington; 2014. [cited 2021 Mar 01].
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 Minnesota
13.
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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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 March 01, 2021.
http://hdl.handle.net/11299/182324.
MLA Handbook (7th Edition):
Ma, Yuanyuan. “Shareholder litigation and the information content of management voluntary disclosure.” 2016. Web. 01 Mar 2021.
Vancouver:
Ma Y. Shareholder litigation and the information content of management voluntary disclosure. [Internet] [Doctoral dissertation]. University of Minnesota; 2016. [cited 2021 Mar 01].
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
University of Georgia
14.
Rakow, Kenneth Carl.
Dimensions of disclosure and the cost of equity capital.
Degree: 2014, University of Georgia
URL: http://hdl.handle.net/10724/22765
► Prior research provides mixed evidence on disclosure’s effect on cost of equity capital. I investigate these mixed results by delineating disclosure into four separate dimensions…
(more)
▼ Prior research provides mixed evidence on disclosure’s effect on cost of equity capital. I investigate these mixed results by delineating disclosure into four separate dimensions - type, quantity, precommitment, and quality – and measure how
quantity, precommitment, and quality affect cost of equity capital, holding type constant. Recognizing the endogeneity associated with these dimensions and using a sample of management earnings forecasts from 2001 and 2002, I find evidence that
precommitment, quantity, and quality, individually, have a negative association with cost of equity capital as predicted by theoretical research. When all dimensions are considered jointly, disclosure precommitment is negatively related to cost of equity
capital and the remaining dimensions are unrelated or weakly related to cost of equity capital. I also document that cost of equity capital increases around the act of disclosure. Management forecasts with lower expected bias, issued over longer
horizons, and which lead to lower levels of uncertainty about future earnings attenuate the increases in cost of equity capital surrounding the act of disclosure. My results suggest that a firm’s maintained commitment of issuing forecasts in periods of
high information asymmetry (precommitment) is more effective in lowering cost of equity capital than issuing higher quality forecasts (quality) or issuing a forecast at regular intervals (quantity), given that quantity and quality are generally
insignificant after controlling for precommitment.
Subjects/Keywords: cost of equity capital; voluntary disclosure; management earnings forecast; disclosure quantity; disclosure quality; disclosure precommitment
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Manager
APA (6th Edition):
Rakow, K. C. (2014). Dimensions of disclosure and the cost of equity capital. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/22765
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):
Rakow, Kenneth Carl. “Dimensions of disclosure and the cost of equity capital.” 2014. Thesis, University of Georgia. Accessed March 01, 2021.
http://hdl.handle.net/10724/22765.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Rakow, Kenneth Carl. “Dimensions of disclosure and the cost of equity capital.” 2014. Web. 01 Mar 2021.
Vancouver:
Rakow KC. Dimensions of disclosure and the cost of equity capital. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/10724/22765.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Rakow KC. Dimensions of disclosure and the cost of equity capital. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/22765
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
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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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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Bawden LJ. Secretions and confessions - Surveying the bed as a site of disclosure
. [Internet] [Thesis]. University of Sydney; 2014. [cited 2021 Mar 01].
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 New South Wales
16.
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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Mayorga DM. An investigation of factors impacting managers’ continuous disclosure judgements. [Internet] [Doctoral dissertation]. University of New South Wales; 2011. [cited 2021 Mar 01].
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
17.
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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Lemos K. Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas. [Internet] [Thesis]. RCAAP; 2014. [cited 2021 Mar 01].
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
Cornell University
18.
Durney, Michael Thomas.
THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES.
Degree: PhD, Management, 2019, Cornell University
URL: http://hdl.handle.net/1813/67456
► I use experimental and survey evidence to investigate how and why audience size affects managers’ disclosure content in private meetings with investors. The experiment uses…
(more)
▼ I use experimental and survey evidence to investigate how and why audience size affects managers’
disclosure content in private meetings with investors. The experiment uses a 2x2 between-subjects design with 328 experienced managers. I predict and find that larger audiences decrease bad news
disclosure because of increases in managers’ self-focus. I provide evidence of self-focus as the causal mechanism using both experimental manipulation and measurement. The survey elicits responses from 114 investor relations officers on actual private
disclosure experiences and provides (a) support for my experimental assumption about the variability of audience size in practice and (b) evidence consistent with the experiment suggesting managers are unaware of the effect of audience size. I contribute by (1) providing evidence on the determinants of content in managers’ private disclosures, (2) demonstrating the effects of managers’ self-focus as a previously unexamined determinant of voluntary
disclosure, and (3) providing additional descriptive evidence on managers’ private disclosures. My results may also provide increased understanding of the differences between private and public disclosures.
Advisors/Committee Members: Libby, Robert (chair), Rennekamp, Kristina Marie (committee member), Russo, J. Edward (committee member), Booth, James (committee member), Nelson, Mark W. (committee member).
Subjects/Keywords: Self-Focus; Voluntary Disclosure; Psychology; Accounting; Audience Size; Investor Relations; Private Disclosure; Regulation Fair Disclosure
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MLA ·
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APA (6th Edition):
Durney, M. T. (2019). THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES. (Doctoral Dissertation). Cornell University. Retrieved from http://hdl.handle.net/1813/67456
Chicago Manual of Style (16th Edition):
Durney, Michael Thomas. “THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES.” 2019. Doctoral Dissertation, Cornell University. Accessed March 01, 2021.
http://hdl.handle.net/1813/67456.
MLA Handbook (7th Edition):
Durney, Michael Thomas. “THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES.” 2019. Web. 01 Mar 2021.
Vancouver:
Durney MT. THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES. [Internet] [Doctoral dissertation]. Cornell University; 2019. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/1813/67456.
Council of Science Editors:
Durney MT. THE EFFECT OF AUDIENCE SIZE ON MANAGERS' PRIVATE DISCLOSURES. [Doctoral Dissertation]. Cornell University; 2019. Available from: http://hdl.handle.net/1813/67456
University of South Africa
19.
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 March 01, 2021.
http://hdl.handle.net/10500/22630.
MLA Handbook (7th Edition):
Dlamini, Cebsile Precious. “Disclosure of HIV status to infected children in Swaziland
.” 2016. Web. 01 Mar 2021.
Vancouver:
Dlamini CP. Disclosure of HIV status to infected children in Swaziland
. [Internet] [Masters thesis]. University of South Africa; 2016. [cited 2021 Mar 01].
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
20.
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 March 01, 2021.
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. 01 Mar 2021.
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 2021 Mar 01].
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
University of Rochester
21.
Comer, Jessamy E. (1983 - ).
Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities.
Degree: PhD, 2012, University of Rochester
URL: http://hdl.handle.net/1802/21267
► Adolescents gradually gain decision-making autonomy across adolescence, but they often want more autonomy than parents grant. These discrepancies in desired versus actual autonomy may influence…
(more)
▼ Adolescents gradually gain decision-making autonomy
across adolescence, but they often want more autonomy than parents
grant. These discrepancies in desired versus actual autonomy may
influence their perceptions of their parents and their willingness
to tell parents about their lives. Two studies examined
associations among discrepant perceptions of family
decision-making, parental psychological control, and adolescent
disclosure of their everyday activities, as examined within the
framework of social domain theory. It was hypothesized that greater
discrepancies in family decision-making, particularly when
adolescents want more autonomy than is granted, may lead
adolescents to perceive parents as more psychologically
controlling, which would lead them to disclose less to parents
about their lives. Study 1 was a cross-sectional study of 109 7th
and 10th grade adolescents who reported on actual and ideal
decision-making, their mothers' psychological control, and their
disclosure to mothers about activities in different domains.
Greater discrepancies between ideal and actual decision-making were
associated with less disclosure of personal and, for girls only,
prudential issues. However, discrepancies were not mediated by
psychological control, although for girls, psychological control
was associated with more disclosure of personal and multifaceted
issues. Study 2 was a three-wave longitudinal study of 174 10th and
11th grade adolescents and their parents. Participants reported on
the adolescents' actual decision-making, parents' psychological
control, and adolescents' disclosure. Discrepancies between
adolescents' and parents' perceptions of actual family
decision-making at Wave 1 were not associated with Wave 2
psychological control or Wave 3 disclosure. For personal and
multifaceted issues, adolescents' greater decision-making autonomy
at Wave 1 was associated with less disclosure about these issues at
Wave 3. The results highlight the importance of adolescents'
perceptions of their ideal versus actual decision-making autonomy
and their influence on their willing disclosure to parents about
their lives.
Subjects/Keywords: Autonomy; Disclosure; Psychological control
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Manager
APA (6th Edition):
Comer, J. E. (. -. ). (2012). Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities. (Doctoral Dissertation). University of Rochester. Retrieved from http://hdl.handle.net/1802/21267
Chicago Manual of Style (16th Edition):
Comer, Jessamy E (1983 - ). “Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities.” 2012. Doctoral Dissertation, University of Rochester. Accessed March 01, 2021.
http://hdl.handle.net/1802/21267.
MLA Handbook (7th Edition):
Comer, Jessamy E (1983 - ). “Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities.” 2012. Web. 01 Mar 2021.
Vancouver:
Comer JE(-). Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities. [Internet] [Doctoral dissertation]. University of Rochester; 2012. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/1802/21267.
Council of Science Editors:
Comer JE(-). Associations among autonomy beliefs, psychological
control, and adolescents' disclosure about their everyday
activities. [Doctoral Dissertation]. University of Rochester; 2012. Available from: http://hdl.handle.net/1802/21267
Cornell University
22.
Spottswood, Erin.
Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions.
Degree: PhD, Communication, 2014, Cornell University
URL: http://hdl.handle.net/1813/38806
► Nissenbaum's (2010) framework of contextual integrity contends that informational norms, which are characterized by key parameters or cues, indicate if a disclosure is appropriate to…
(more)
▼ Nissenbaum's (2010) framework of contextual integrity contends that informational norms, which are characterized by key parameters or cues, indicate if a
disclosure is appropriate to share in a given context. These cues include aspects of the context, relationship between interaction partners, attributes of the information being shared, and constraints on how information can be shared. Offline, these cues are relatively easy to identify, and help people locate and follow informational norms in their day-to-day lives. However, SNSs tend to obscure many of these cues, making it difficult for users to follow relevant informational norms on these sites. This study explored two factors that may affect participants' ability to abide by informational norms in SNS contexts. The first factor is a form of contextual cue that indicated how frequently other users had shared information on the site. The second factor is a class of primes called eye primes, in which the presence of eyes in one's visual field increases normative behavior in a wide range of settings (for review See Nettle et al., 2013). Study 1 explored what kinds of information students evaluate as appropriate versus inappropriate to disclose on a university-affiliated SNS to get a baseline understanding of the informational norms students would apply to a specific kinds of SNS. Study 2 examined how contextual cues and eye primes affected
disclosure behavior and found that the contextual cues affected
disclosure behavior relative to when there were no cues present, but the eye primes only affected
disclosure behavior when contextual cues were also present in this context. Study 3 INFLUENCING PRIVACY explored how contextual cues and eye primes affect privacy setting decisions, and found that contextual cues affected how strict participants set their privacy settings. In addition, placing the privacy settings page before the profile page nudged participants to disclose more inappropriate information than when they filled out a profile before making privacy setting decisions. The results of these three studies suggest that contextual cues and eye primes can affect information sharing behavior on SNSs. This not only has important implications for Nissenbaum's (2010) framework of contextual integrity but also has interesting implications for Brandimarte and colleagues (2013) privacy paradox as well.
Advisors/Committee Members: Hancock, Jeffrey T. (chair), Ferguson, Melissa J. (committee member), Niederdeppe, Lee H. (committee member), Bazarova, Natalya N (committee member).
Subjects/Keywords: Privacy; Disclosure; Social Network Sites
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Manager
APA (6th Edition):
Spottswood, E. (2014). Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions. (Doctoral Dissertation). Cornell University. Retrieved from http://hdl.handle.net/1813/38806
Chicago Manual of Style (16th Edition):
Spottswood, Erin. “Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions.” 2014. Doctoral Dissertation, Cornell University. Accessed March 01, 2021.
http://hdl.handle.net/1813/38806.
MLA Handbook (7th Edition):
Spottswood, Erin. “Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions.” 2014. Web. 01 Mar 2021.
Vancouver:
Spottswood E. Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions. [Internet] [Doctoral dissertation]. Cornell University; 2014. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/1813/38806.
Council of Science Editors:
Spottswood E. Influecning Privacy On Social Network Sites: How Contextual Cues And Surveillance Primes Affect Disclosure Behavior And Privacy Setting Descisions. [Doctoral Dissertation]. Cornell University; 2014. Available from: http://hdl.handle.net/1813/38806
23.
Lineback, Monique A.
Women Living with HIV/AIDS and Disclosure.
Degree: PhD, Nursing, 2017, University of San Diego
URL: https://digital.sandiego.edu/dissertations/80
► Purpose/Aims/Rationale: Approximately 1.2 million individuals in the United States are infected with HIV. One in four of those with HIV are women. Disadvantaged women…
(more)
▼ Purpose/Aims/Rationale: Approximately 1.2 million individuals in the United States are infected with HIV. One in four of those with HIV are women. Disadvantaged women living with HIV/AIDS (WLWHA) continue to experience barriers to disclosing their HIV/AIDS status due to intimate partner violence, sexual abuse, and stigma. The purpose of this study was to examine disclosure among a group of WLWHA in Southern California.
Conceptual Basis: The study was designed to examine the relationships among select sociodemographic factors, clinical measures, and WLWHA disclosure. This design was supported by the Chaudoir’s Disclosure Process Model and Machtinger’s Trauma-Informed Care Model.
Methods: This retrospective, correlational study utilized previously-collected, de-identified data obtained from the Coordinated HIV Assistance and Navigation for Growth and Empowerment for Women and national HIV Retention in Care Programs at a selected Southern California site. Descriptive and inferential statistics were used to describe the sample of 116 WLWHA and the relationships among the database variables.
Findings: Statistically significant bivariate analysis were revealed within the sociodemographic and clinical measure variables. None of the variable comparisons were statistically significant when examined in relationship to disclosure.
Implications: WLWHA are a hard-to-reach, vulnerable population. Screening and intervention strategies may be key to disclosure. Further research is needed to facilitate disclosure, improve access and retention in care, and optimize health care outcomes potentially lowering health costs and producing a healthier patient population.
Subjects/Keywords: Disclosure; HIV/AIDS; Nursing
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APA ·
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Manager
APA (6th Edition):
Lineback, M. A. (2017). Women Living with HIV/AIDS and Disclosure. (Doctoral Dissertation). University of San Diego. Retrieved from https://digital.sandiego.edu/dissertations/80
Chicago Manual of Style (16th Edition):
Lineback, Monique A. “Women Living with HIV/AIDS and Disclosure.” 2017. Doctoral Dissertation, University of San Diego. Accessed March 01, 2021.
https://digital.sandiego.edu/dissertations/80.
MLA Handbook (7th Edition):
Lineback, Monique A. “Women Living with HIV/AIDS and Disclosure.” 2017. Web. 01 Mar 2021.
Vancouver:
Lineback MA. Women Living with HIV/AIDS and Disclosure. [Internet] [Doctoral dissertation]. University of San Diego; 2017. [cited 2021 Mar 01].
Available from: https://digital.sandiego.edu/dissertations/80.
Council of Science Editors:
Lineback MA. Women Living with HIV/AIDS and Disclosure. [Doctoral Dissertation]. University of San Diego; 2017. Available from: https://digital.sandiego.edu/dissertations/80
24.
Gonidakis, Fragkiskos.
Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011.
Degree: 2019, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών
URL: http://hdl.handle.net/10442/hedi/46033
► The dissertation analyzes the key obligations of all companies that are listed on the Greek Stock Exchange as regards the disclosure and management of business…
(more)
▼ The dissertation analyzes the key obligations of all companies that are listed on the Greek Stock Exchange as regards the disclosure and management of business risks, as well as the information of investors and shareholders regarding those risks.The paper contains five main chapters related to the identification, management and communication of business risks. In these chapters, we developed both the theoretical background of this dissertation and the corresponding practical approach of the study, in relation to the analytical results of the survey conducted for all listed companies on the Athens Stock Exchange during the period 2005 to 2011
Στην παρούσα διδακτορική διατριβή αναλύονται οι βασικές υποχρεώσεις που έχουν όλες οι επιχειρήσεις οι οποίες είναι εισηγμένες στο Ελληνικό Χρηματιστήριο, όσον αφορά τη γνωστοποίηση και διαχείριση των επιχειρηματικών κινδύνων, αλλά και την πληροφόρηση του επενδυτικού κοινού και των μετόχων σε σχέση με αυτούς τους κίνδυνους.Η εργασία αυτή περιλαμβάνει πέντε βασικά κεφάλαια με θεματολογία σχετική με τη διαπίστωση, διαχείριση και επικοινωνία των επιχειρηματικών κινδύνων. Σε αυτά τα κεφάλαια, αναπτύξαμε τόσο το θεωρητικό υπόβαθρο αυτής της διατριβής όσο και την αντίστοιχη πρακτική προσέγγιση της μελέτης, σε συνάρτηση με τα αναλυτικά αποτελέσματα της έρευνας, που διενεργήθηκε για όλες τις εισηγμένες εταιρείες στο Χρηματιστήριο Αθηνών την περίοδο 2005 έως 2011.
Subjects/Keywords: Γνωστοποίηση κινδύνων; Risk disclosure
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Manager
APA (6th Edition):
Gonidakis, F. (2019). Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011. (Thesis). Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/46033
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):
Gonidakis, Fragkiskos. “Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011.” 2019. Thesis, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Accessed March 01, 2021.
http://hdl.handle.net/10442/hedi/46033.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Gonidakis, Fragkiskos. “Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011.” 2019. Web. 01 Mar 2021.
Vancouver:
Gonidakis F. Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011. [Internet] [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2019. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/10442/hedi/46033.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Gonidakis F. Η γνωστοποίηση των κινδύνων μέσω των εταιρικών εκθέσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αθηνών εταιριών (εκτός του χρηματοπιστωτικού τομέα) για την περίοδο 2005-2011. [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2019. Available from: http://hdl.handle.net/10442/hedi/46033
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
IUPUI
25.
Metz-Sipple, Emma K. Conrad.
Proposing a Theory for the Categorization of Self Disclosure Strategies.
Degree: 2020, IUPUI
URL: http://hdl.handle.net/1805/23696
► Indiana University-Purdue University Indianapolis (IUPUI)
Self disclosure, or sharing personal details about oneself with another, is an important communication construct that can impact relationship development,…
(more)
▼ Indiana University-Purdue University Indianapolis (IUPUI)
Self disclosure, or sharing personal details about oneself with another, is an important communication construct that can impact relationship development, workplace satisfaction, mental health, and physical health, among other aspects of an individual’s life (Clevinger, Ablert & Raiche, 2019; Hyman, & McQuitty, 2000; Jourard, 1971; Rosenfeld, Civikly, & Herron, 1979). Much of the research on self disclosure has focused on why people choose to self disclose, how self disclosure impacts relationship development, or the risks individuals experience in regards to self disclosure (Greene, Derlega & Matthews, 2006; Smith & Brunner, 2017). The levels of self disclosure have also been studied (Harper & Harper, 2006; Morton, 1978). What has been overlooked thus far in academic research is the manner which individuals disclose information to one another.
The benefits of filling this gap in self disclosure research by establishing self disclosure categories is multi-faceted. First, understanding how individuals self disclose increases the accessibility of self disclosure for non-academic circles. Categorizing self disclosure will provide individuals with the language to talk about how they make themselves known to others. Understanding how individual’s self disclose also creates new opportunities for self disclosure research among the academic realm.
Advisors/Committee Members: Parrish-Sprowl, John, Goering, Elizabeth, Sandwina, Ronald, Dobris, Catherine A..
Subjects/Keywords: Self disclosure; Intimacy; Vulnerability
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APA (6th Edition):
Metz-Sipple, E. K. C. (2020). Proposing a Theory for the Categorization of Self Disclosure Strategies. (Thesis). IUPUI. Retrieved from http://hdl.handle.net/1805/23696
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):
Metz-Sipple, Emma K Conrad. “Proposing a Theory for the Categorization of Self Disclosure Strategies.” 2020. Thesis, IUPUI. Accessed March 01, 2021.
http://hdl.handle.net/1805/23696.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Metz-Sipple, Emma K Conrad. “Proposing a Theory for the Categorization of Self Disclosure Strategies.” 2020. Web. 01 Mar 2021.
Vancouver:
Metz-Sipple EKC. Proposing a Theory for the Categorization of Self Disclosure Strategies. [Internet] [Thesis]. IUPUI; 2020. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/1805/23696.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Metz-Sipple EKC. Proposing a Theory for the Categorization of Self Disclosure Strategies. [Thesis]. IUPUI; 2020. Available from: http://hdl.handle.net/1805/23696
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Manchester
26.
Antal, Laszlo.
Statistical Disclosure Control for Frequency
Tables.
Degree: 2016, University of Manchester
URL: http://www.manchester.ac.uk/escholar/uk-ac-man-scw:303310
► Disclosure risk assessment of statistical data, such as frequency tables, is a prerequisite for data dissemination. This thesis investigates the problem of disclosure risk assessment…
(more)
▼ Disclosure risk assessment of statistical data,
such as frequency tables, is a prerequisite for data dissemination.
This thesis investigates the problem of
disclosure risk assessment
of frequency tables from the perspective of a statistical
institute.In the research reported here,
disclosure risk is
measured by a mathematical function designed for the data according
to a
disclosure risk scenario. Such functions are called
disclosure
risk measures. A
disclosure risk measure is defined for frequency
tables based on the entire population using information theory.If
the
disclosure risk of a population based frequency table is high,
a statistical institute will apply a statistical
disclosure control
(SDC) method possibly perturbing the table. It is known that the
application of any SDC method lowers the
disclosure risk. However,
measuring the
disclosure risk of the perturbed frequency table is a
difficult problem. The
disclosure risk measure proposed in the
first paper of the thesis is also extended to assess the
disclosure
risk of perturbed frequency tables. SDC methods can be applied to
either the microdata from which the frequency table is generated or
directly to the frequency table. The two classes of methods are
called pre- and post-tabular methods accordingly. It is shown that
the two classes are closely related and that the proposed
disclosure risk measure can account for both methods.In the second
paper, the
disclosure risk measure is extended to assess the
disclosure risk of sample based frequency tables. Probabilistic
models are used to estimate the population frequencies from sample
frequencies which can then be used in the proposed
disclosure risk
measures.In the final paper of the thesis, we investigate an
application of building a flexible table generator where
disclosure
risk and data utility measures must be calculated on-the-fly. We
show that the proposed
disclosure risk measure and a related
information loss measure are adaptable to these settings. An
example implementation of the
disclosure risk and data utility
assessment using the proposed
disclosure risk measure is
given.
Advisors/Committee Members: ELLIOT, MARK MJ, Elliot, Mark, Shlomo, Natalie.
Subjects/Keywords: disclosure risk measure; information theory
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Manager
APA (6th Edition):
Antal, L. (2016). Statistical Disclosure Control for Frequency
Tables. (Doctoral Dissertation). University of Manchester. Retrieved from http://www.manchester.ac.uk/escholar/uk-ac-man-scw:303310
Chicago Manual of Style (16th Edition):
Antal, Laszlo. “Statistical Disclosure Control for Frequency
Tables.” 2016. Doctoral Dissertation, University of Manchester. Accessed March 01, 2021.
http://www.manchester.ac.uk/escholar/uk-ac-man-scw:303310.
MLA Handbook (7th Edition):
Antal, Laszlo. “Statistical Disclosure Control for Frequency
Tables.” 2016. Web. 01 Mar 2021.
Vancouver:
Antal L. Statistical Disclosure Control for Frequency
Tables. [Internet] [Doctoral dissertation]. University of Manchester; 2016. [cited 2021 Mar 01].
Available from: http://www.manchester.ac.uk/escholar/uk-ac-man-scw:303310.
Council of Science Editors:
Antal L. Statistical Disclosure Control for Frequency
Tables. [Doctoral Dissertation]. University of Manchester; 2016. Available from: http://www.manchester.ac.uk/escholar/uk-ac-man-scw:303310
Universidade Presbiteriana Mackenzie
27.
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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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 March 01, 2021.
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. 01 Mar 2021.
Vancouver:
Gomes EA. Estudo sobre os níveis de disclosure adotados pelas empresas brasileiras e custo de capital. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2006. [cited 2021 Mar 01].
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
28.
Lee, Yao-Tien.
Security Breach Disclosure.
Degree: PhD, 2018, McMaster University
URL: http://hdl.handle.net/11375/24150
► Security breach disclosure is the public disclosure of information regarding a data security incident. It allows organizations to communicate salient information to the affected parties…
(more)
▼ Security breach disclosure is the public disclosure of information regarding a data security incident. It allows organizations to communicate salient information to the affected parties and stakeholders regarding the nature and impact of the breach, and remediating solutions undertaken regarding the breach. Recent cases of large-scale security breaches have revealed that security breach disclosure remains a challenging subject for policymakers, practitioners, and researchers. There is a lack of understanding and consensus on what breaches need to be disclosed and little evidence on how actual practices are employed.
Using an adapted grounded theory methodology that combines computerized textual extraction and ground theory coding techniques, this study explores relevant issues through four research questions with distinct objectives that would enhance understanding of the issues in public breach disclosure. First, recent regulations from the US, EU, and Canada are reviewed to identify the core elements in breach disclosure. Second, this study develops methods to extract information content from disclosures. Third, matrices and measuring instruments are developed to evaluate the quality, and last, a framework is proposed to map out the paths and directions for future research. These advancements lay the crucial groundwork in the field of security breach disclosure and will contribute greatly towards future policies, practice, and research.
The expected societal significance of this research is profound. The research is relevant to practitioners, regulators, and the information security community as it provides valuable insight on current challenges and future directions. The ultimate goal is to strengthen our understanding of security breach disclosure and enhance the accumulation and transfer of knowledge obtained through security breach disclosure; thereby providing organizations, regulators, and the information security community with the information necessary to develop policies, tools, and controls for identifying, managing, and reducing the risks of future security incidents. The proposed core elements, methods of extracting relevant information content, quality evaluation matrices, and framework mark a significant advancement towards this vision.
Thesis
Doctor of Philosophy (PhD)
Recent cases of security breach at Equifax, Yahoo, and Uber have raised attention from the public and regulators on the issues of public disclosure of security incidents. However, the lack of understanding and research in security breach disclosures has hampered our ability in defining what needs to be disclosed, understanding what are actually disclosed, and determining how well the incidents are disclosed. These issues are urgent and important thus warrant considerable efforts to carefully examine the current landscape of policy and practice, and to provide methods to evaluate disclosures so that meaningful advancements in research and improvements in practice can be made. This study recommends a set of…
Advisors/Committee Members: Yuan, Yufei, Business Administration.
Subjects/Keywords: Information Security; Breach Disclosure
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APA ·
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Manager
APA (6th Edition):
Lee, Y. (2018). Security Breach Disclosure. (Doctoral Dissertation). McMaster University. Retrieved from http://hdl.handle.net/11375/24150
Chicago Manual of Style (16th Edition):
Lee, Yao-Tien. “Security Breach Disclosure.” 2018. Doctoral Dissertation, McMaster University. Accessed March 01, 2021.
http://hdl.handle.net/11375/24150.
MLA Handbook (7th Edition):
Lee, Yao-Tien. “Security Breach Disclosure.” 2018. Web. 01 Mar 2021.
Vancouver:
Lee Y. Security Breach Disclosure. [Internet] [Doctoral dissertation]. McMaster University; 2018. [cited 2021 Mar 01].
Available from: http://hdl.handle.net/11375/24150.
Council of Science Editors:
Lee Y. Security Breach Disclosure. [Doctoral Dissertation]. McMaster University; 2018. Available from: http://hdl.handle.net/11375/24150
Penn State University
29.
Jiang, Xin.
Fund Managers' Disclosures.
Degree: 2018, Penn State University
URL: https://submit-etda.libraries.psu.edu/catalog/15575xuj106
► It is unclear why some privately-informed fund managers publicly reveal private information before they have �finished accumulating their position in a stock that they believe…
(more)
▼ It is unclear why some privately-informed fund managers publicly reveal private information before they have �finished accumulating their position in a stock that they believe to be mis-valued. In this dissertation, I model a fund manager as an informed trader and propose a rational explanation for this phenomenon based on the differing importance to fund managers of short-term paper pro�ts and long-term trading pro�ts. I study an informed
trader's voluntary
disclosure using a variant of a two-period Kyle (1985) model. The fi�ndings of this dissertation demonstrate that an informed trader's public
disclosure depends on the relative weight she places on short-term paper pro�ts, i.e., her degree of short-termism. Above a threshold weight, she prefers to disclose. Further, the precision of the informed trader's
disclosure increases with her degree of short-termism. Short-termism on the part of the informed investor leads to (i) lower liquidity before
disclosure, and (ii) higher price informativeness both before and after
disclosure. I also examine the informed trader's trading strategies when she is mandated to disclose her portfolio holdings immediately after her trades. In this case, it is optimal for the informed trader to inject a random component into her trade before
disclosure in order to preserve some of her information advantage.Additionally, the extent to which the informed trader randomizes decreases with her degree of short-termism.
Advisors/Committee Members: Steven J Huddart, Dissertation Advisor/Co-Advisor, Steven J Huddart, Committee Chair/Co-Chair, Dan Givoly, Committee Member, Kai Du, Committee Member, Russell Wade Cooper, Outside Member.
Subjects/Keywords: Fund managers; Disclosure; Short-termism
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APA ·
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MLA ·
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CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Jiang, X. (2018). Fund Managers' Disclosures. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/15575xuj106
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):
Jiang, Xin. “Fund Managers' Disclosures.” 2018. Thesis, Penn State University. Accessed March 01, 2021.
https://submit-etda.libraries.psu.edu/catalog/15575xuj106.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Jiang, Xin. “Fund Managers' Disclosures.” 2018. Web. 01 Mar 2021.
Vancouver:
Jiang X. Fund Managers' Disclosures. [Internet] [Thesis]. Penn State University; 2018. [cited 2021 Mar 01].
Available from: https://submit-etda.libraries.psu.edu/catalog/15575xuj106.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Jiang X. Fund Managers' Disclosures. [Thesis]. Penn State University; 2018. Available from: https://submit-etda.libraries.psu.edu/catalog/15575xuj106
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Penn State University
30.
Then, Weng Ee.
DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE.
Degree: 2019, Penn State University
URL: https://submit-etda.libraries.psu.edu/catalog/16353wkt5018
► In an attempt to identify the most effective disclosure practices in sponsored content on YouTube, this thesis presents a study that looks at different disclosure…
(more)
▼ In an attempt to identify the most effective
disclosure practices in sponsored content on YouTube, this thesis presents a study that looks at different
disclosure practices (i.e. positioning and duration) and its potential effects on advertisement recognition and people’s purchase intention, brand attitude, brand credibility and source credibility. This thesis specifically examined these practices and effects on sponsored beauty content created by beauty gurus on YouTube. To investigate these effects, this thesis utilized parasocial interaction theory and the persuasion knowledge model. Based on previous literature, different
disclosure practices have led to different levels of advertisement recognition. When an advertisement is recognized as such, it activates people’s persuasion knowledge, which in turn has been found to lead to lower levels of purchase intention, brand attitude and brand credibility. However, when the current participants watched a sponsored beauty video with different
disclosure practices, none of the conditions led to lower level of purchase intention, brand attitude and brand credibility. The results did show that when there was
disclosure, the presence of a strong parasocial relationship between the participant and the beauty guru in the video led to participants perceiving the beauty guru as more credible. This thesis discusses these results and attempted to understand why they occurred.
Advisors/Committee Members: Denise Sevick Bortree, Thesis Advisor/Co-Advisor, Francis Erin Dardis, Committee Member, Fuyuan Shen, Committee Member.
Subjects/Keywords: sponsored content; youtube; disclosure
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APA ·
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Manager
APA (6th Edition):
Then, W. E. (2019). DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/16353wkt5018
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):
Then, Weng Ee. “DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE.” 2019. Thesis, Penn State University. Accessed March 01, 2021.
https://submit-etda.libraries.psu.edu/catalog/16353wkt5018.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Then, Weng Ee. “DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE.” 2019. Web. 01 Mar 2021.
Vancouver:
Then WE. DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE. [Internet] [Thesis]. Penn State University; 2019. [cited 2021 Mar 01].
Available from: https://submit-etda.libraries.psu.edu/catalog/16353wkt5018.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Then WE. DISCLOSURE PRACTICES IN SPONSORED CONTENT ON YOUTUBE. [Thesis]. Penn State University; 2019. Available from: https://submit-etda.libraries.psu.edu/catalog/16353wkt5018
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
◁ [1] [2] [3] [4] [5] … [64] ▶
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Open Access Theses and Dissertations
