This study examines the valiie relevance of miindated disclosures by UK firms of the investor-finn share o{ liabilities of equily-aecounled ass(x:iaie and joint venture inveslecs. It does so for the six years following the intrtxluction of FRS 9: AssovUiWs ami Join! Ventures, which forced a substantial increase in such disclosures by UK firms. Since ihe increased disclosure requirements were pa...

Using Transparency International’s ratings of firm disclosures on anticorruption efforts, we find that disclosures are related to firms’ country and industry exposures to corruption, and to enforcement and monitoring variables. We then examine whether firms’ residual anticorruption disclosures are related to subsequent allegations of corruption and subsequent performance. Firms with abnormally ...

BACKGROUND Conflict of interest (COI) is an important potential source of bias in the development of clinical practice guidelines (CPGs) and high rates of COI among guideline authors have been reported in the past. Our objective was to report current rates of disclosure and specific author COI across a broad range of CPGs and to examine whether CPG characteristics were associated with the prese...

This research examines how sociotechnical affordances shape interpretation of disclosure and social judgments on social networking sites. Drawing on the disclosure personalism framework, Study 1 revealed that information unavailability and relational basis underlay personalistic judgments about Facebook disclosures: Perceivers inferred greater message and relational intimacy from disclosures ma...

Reciprocal self-disclosure is an integral part of social bonding between humans that has received little attention in the field of humanagent interaction. To study how children react to self-disclosures of a virtual agent, we developed a disclosure intimacy rating scale that can be used to assess both the intimacy level of agent disclosures and that of child disclosures. To this end, 72 disclos...

While disclosures relating to various forms of Internet advertising are well established and follow specific formats, endorsement marketing disclosures are often open-ended in nature and written by individual publishers. Because such marketing often appears as part of publishers’ actual content, ensuring that it is adequately disclosed is critical so that end-users can identify it as such. In t...

We describe a Bayesian approach to evaluating children's abuse disclosures and review research demonstrating that children's disclosure of genital touch can be highly probative of sexual abuse, with the probative value depending on disclosure spontaneity and children's age. We discuss how some commentators understate the probative value of children's disclosures by: confusing the probability of...

JEL Classification C12; C23; G21; G32. The only way to ensure a well-informed response to bank risks is by ensuring transparent disclosures that flourish with potential synergy. This study investigates the impact of bank disclosures on credit risk where panel data are used. PCSE and FGLS regression models are applied to a sample of 32 commercial banks in Bangladesh from 2010 to 2014. The result...

This study examines sexual communication by describing the content of sexual disclosures within marital relationships and assessing the association between sexual disclosures and relational outcomes, specifically relational satisfaction and closeness. A survey administered to 293 married individuals (58% female) who had an average age of 40 years (range = 20-73), 13.7 years of marriage (range =...