companies' continuity, because all companies have some relations with the society;therefore, the society provides long-term survival of the company.in this way, companies in addition to economic responsibility, must take responsibilityof social issues. therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social r...

background: hospitals have responsibility for responding to legitimate demands for release of health information while protecting the confidentiality of the patient health records. there have always been challenges concerning medical records confidentiality and their disclosure and release type in medical record departments. this study investigated and compared laws and policies of disclosure o...

This paper extends the canonical single-period model of voluntary costly disclosure to a dynamic setting with asymmetric information over disclosure costs. I show that dynamic incentives have an ambiguous effect on firms’ disclosure decision and that the cost of disclosure no longer prevents full disclosure by all firms. My main results show that (1) there is a positive inter-temporal connectio...

Disclosure of HIV status has been the focus of three decades of research, which have revealed its complex relations to many behaviors involved in HIV prevention and treatment, and exposed its central role in managing the HIV epidemic. The causes and consequences of disclosure acts have recently been the subject of several theoretical models. Although it is acknowledged that individual disclosur...

The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...

BACKGROUND Disclosure of the diagnosis of HIV to HIV-infected children is challenging for caregivers. Despite current recommendations, data suggest that levels of disclosure of HIV status to HIV-infected children receiving care in resource-limited settings are very low. Few studies describe the disclosure process for children in these settings, particularly the motivators, antecedent goals, and...