When a sample frequency table is published, disclosure risk arises when some individuals can identified on the basis of their values in certain attributes in the table called key variables, and then their values in other attributes may be inferred, and their privacy is violated. On the basis of the sample to be released, and possibly some partial knowledge of the whole population, an agency whi...

Theory predicts that the quality of a firm’s information disclosure can affect the term structure of its corporate bond yield spreads. Using cross-sectional regression and NelsonSiegel yield curve estimation, I find that firms with higher Association for Investment Management and Research disclosure rankings tend to have lower credit spreads. Moreover, this transparency spread is especially lar...

In Cameroon, high proportions of sexual risk practices have been documented among Men who have Sex with Men (MSM). The criminalization and social rejection of same-sex relationships emphasize the importance of researching sexual orientation disclosure. A greater understanding of factors associated with disclosure could help public health actors better respond to basic needs of MSM, including he...

Risk-aware access control systems grant or deny access to resources based on the notion of risk. It has many advantages compared to classical approaches, allowing for more flexibility, and ultimately supporting for a better exploitation of data. We propose and demonstrate a risk-aware access control framework for information disclosure, which supports run-time risk assessment. In our framework ...

Researchers have long recognized the importance of understanding corporate risk disclosures and conducted empirical studies to investigate various research questions. This dissertation particularly focuses on investigating the impact of these textual risk disclosures on post-disclosure risk perceptions of investors. The objective of this dissertation is two-fold. Firstly, we aim to design an au...

The concept of Islamic or Shariah-compliant finance is based on core tenets of Islam concerning property rights, social and economic justice, wealth distribution, and governance. One of the key features of the system is prohibition of riba (interest) and gharar (ambiguous contracts or deals) (Kabir and Mahlkrecht 2011, 74; El-Gamal 2009, 58–60). There is consensus among scholars that the prohib...

No financial disclosure. ABSTRACT Background: Obese patients have a greater risk of adverse pathologic features, of

self-disclosure, as communication of information about one's affects, behaviors, and cognitions, has been emphasized as one of the central issues of the psychotherapeutic process. verbal and nonverbal aspects of disclosure are important factors of psychotherapeutic communication, both for therapist and patient. this paper presents an account of the development and reliability of an observationa...

Ce document est publié dans l'intention de rendre accessibles les résultats préliminaires de la recherche effectuée au CIRANO, afin de susciter des échanges et des suggestions. Les idées et les opinions émises sont sous l'unique responsabilité des auteurs, et ne représentent pas nécessairement les positions du CIRANO ou de ses partenaires. This paper presents preliminary research carried out at...