Standards-setters, regulators and academics believe that corporate websites may enhance the flow of voluntary disclosure to the capital market and other stakeholders. Management’s use of corporate websites for investor relations purposes is a common practice, yet we know little about how these websites affect investors. In this study, we analyze seven corporate websites disclosures categories t...

This study investigates risk factor disclosures under the voluntary, incentive-based disclosure regime provided by the safe harbor provision of the Private Securities Litigation Reform Act and the SEC’s subsequent disclosure mandate. Firms subject to greater litigation risk disclose more risk factors, update the language more from year-to-year, and use more readable language than firms with low...

The Web form is the primary mechanism to collect personal data from individuals on the Web. Privacy concerns, time spent, and typing effort act as a major deterrent to completing Web forms. Yet consumers regularly provide more data than required. In a field experiment, we recruited 1500 Web users to complete a form asking for ten items of identity and profile information of varying levels of se...

We examine the introduction of the voluntary filing program (VFP) by the Securities and Exchange Commission (SEC) for the introduction of XBRL (eXtensible Business Reporting Language), or Interactive Data as called in the US. XBRL is a machine-readable standardized format for financial reports. The VFP allowed firms to file annual and quarterly reports using XBRL. This program represents a quas...

introduction: hospitals are responsible to respond to legitimate demands for health information release while protecting the confidentiality of patient health records. this study investigated and compared laws and policies of health information disclosure for legal authorities in iran and some selected countries. methods: this descriptive-comparative study included health information disclosure...

background and purpose: respecting confidentiality of documents and medical information about individuals, as one of the most important issues in medicine, guarantees patients' trust in the health system. therefore, this study is an attemp to design a valid and reliable tool to assess knowledge and attitudes of medical students about  the principles of  confidentiality and disclosure of patient...

information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. accordingly, the aim of this study was to evaluate the impact of organizational culture on t...

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