Current studies on information privacy fail to explain widely observed contradictions between online consumers’ privacy concern (treated as a general personality trait) and online information disclosure. These contradictions occur because situation-specific factors are not taken into account. This paper contributes to the literature on information privacy by theorizing and empirically testing h...

This paper reports on an empirical study that investigates the information disclosure behavior on Social Network Sites (SNS) focusing on undergraduate University students as our population. Although much have been reported on the issue of information privacy or privacy leakage on SNS, very few have employed the Protection Motivation Theory (PMT) as a framework to understand SNS user’s behavior ...

In this study, we examined how adolescents compare monitoring efforts by their parents to those of a "good parent" standard and assessed the impact of these comparisons on adolescent self-disclosure and risk behavior and their perceptions of their parents' monitoring knowledge. Survey responses from 519 adolescents (12-17 years) at baseline of a larger, longitudinal study examining parental mon...

1. The accurate and reliable assessment of statistical disclosure risk is a necessary pre-cursor of the efficient application of disclosure control techniques. Research on statistical disclosure risk assessment with respect to microdata files has two major themes. The first uses the concept of uniqueness, examining the level of unique individuals or households within populations and samples (Se...

This paper describes an evaluation of the disclosure protection methods for the Individual Tax Model Public Use File (PUF) released by the Statistics of Income (SOI) Program of the Internal Revenue Service. The purpose of this evaluation is to explore options to strengthen disclosure protection while limiting information loss for tax returns with high incomes. We first present the introduction ...

BACKGROUND Genetic risk assessment for breast cancer and ovarian cancer (BCOC) is expected to make major inroads into mainstream clinical practice. It is important to evaluate the potential impact on women ahead of its implementation in order to maximise health benefits, as predictive genetic testing without adequate support could lead to adverse psychological and behavioural responses to risk ...

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...

This paper studies the effect of disclosing conflicts of interest on strategic communication when the sender has lying costs. I present a simple economic mechanism under which such disclosure often leads to more informative, but at the same time also to more biased messages. This benefits rational receivers but exerts a negative externality from them on naive or delegating receivers; disclosure...

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...