Digital Commons Network^™

Who Benefits From Detailed Income Tax Disclosure?, Jack Badger

Doctoral Dissertations

In this study, I investigate the costs and benefits of providing detailed income tax footnotes. Specifically, I examine whether the level of specificity in a firm’s income tax footnote is associated with the value relevance of income tax numbers, analysts’ effective tax rate (ETR) forecasting ability, and uncertain tax benefit (UTB) settlements. The Financial Accounting Standards Board (FASB) launched, and finalized, the Income Tax Disclosure Project to address concerns regarding the amount of boilerplate and generic information in firm’s income tax footnotes. Firms argue that the complex and dynamic nature of income taxes will render these disclosures confusing for investors …

Assessing Social Engagement Differences Across The Continuum Of Sexuality, Ariana Cunningham

Honors Projects

Individuals attracted to more than one gender identity, also known as non-monosexuals, exist in a unique place in the sexuality dichotomy. Often experiencing prejudice from both their heterosexual and homosexual peers, they are prone to increased rates of loneliness. Loneliness has been shown to increase both mental and physical health risks. Due to the dangers of loneliness, the current study set out to examine this relationship between non-monosexuals and loneliness. A two-phase study was created containing an online survey portion and an in-person interview procedure. Due to small sample sizes, no statistical significance was found but data has been trending …

A Narrative Approach To Examining The Workplace Experiences Of Professional Adults Living With Dyslexia, Anna-Maria Jones

Educational Studies Dissertations

A Narrative Approach to Examining the Workplace Experiences of Professional Adults living with Dyslexia is a qualitative narrative research study. The study gathered, documented, and analyzed participants’ lived experiences to improve an understanding of what makes an inclusive workplace setting. The literature and labor statistics recognize that many individuals with dyslexia are struggling at work, unemployed, unrecognized, marginalized, and underpaid. This inquiry is designed to gain greater insight into the existing employment discrepancies. The following research questions guided this investigation: 1. What are the experiences of professional adults with dyslexia in work environments? 2. How do adults with dyslexia navigate …

Apoe Risk Disclosure: A Review Of Positive And Negative Outcome, Stacey Rowcliffe

Dissertations

Two of this century’s most significant healthcare challenges are Alzheimer’s disease and mild cognitive impairment, with 40 million people suffering from the diseases. In fact, a conservative estimate projects that both conditions will double every 20 years until 2050. Alzheimer’s disease involves memory impairment, disorientation, confusion, and various problematic behaviors. Presently, no prevention method or cure has been discovered for Alzheimer’s. Mild cognitive impairment typically includes problems with memory, language, thinking, and judgment beyond those typical of one’s age. Usually, these symptoms do not interfere with daily activities but do not improve and have been linked with a risk of …

Understanding The Experiences And Associated Symptomology Of Disclosers And Non-Disclosers Of Sexual Victimization, Kaitlin Carson

Dissertations, Theses, and Capstone Projects

ABSTRACT

According to the Center for Disease Control and Prevention, as many as 43% of women report experiencing some form of sexual victimization, with the highest rates occurring in emerging adulthood. It is estimated that 75% of survivors disclose this experience to someone else; the remainder of survivors keep the experience to themselves. While disclosure can be therapeutic, there are multiple factors that can complicate the disclosure process for sexual victimization survivors. There is limited research investigating why some women choose to disclose sexual victimization experiences and how their reasons may relate to psychopathology. Additionally, extant research primarily focuses on …

Invisible Disability: A Review Of Hearing And Vision Impairment Challenges In The Workplace, Melissa Ann Aguinaldo

College of Science and Health Theses and Dissertations

This thesis explores the factors related to individuals with vision and hearing impairments in organizational contexts within the United States. It overviews the definitions, current state, and U.S. legislation pertaining to individuals with disabilities in the workplace. The thesis reviews disclosure practices, psychological theories, and recommendations for supporting and accommodating individuals with hearing and vision disabilities. In reviewing these factors, this research aims to enhance understanding of the challenges faced by individuals with hearing and vision impairments in organizations and contribute to fostering inclusive and supportive work environments. The thesis also identifies areas for further research in order to advance …

The Perceptions Of The Real Estate Sector On Pluvial Flooding In London, Ontario, Emilia Cameron

Electronic Thesis and Dissertation Repository

The frequency and intensity of pluvial flooding events are increasing in London, Ontario resulting in basement flooding of residential homes. While London has made a number of improvements to its sewer infrastructure to address this issue, their ongoing focus has been to assist homeowners through a grant program as they recognized that increasing awareness of pluvial flood risk and mitigative measures will increase the resiliency of the community. Real estate sector professionals are ideally positioned to discuss the risks and mitigative measures with homeowners before the purchase of a home. Through online surveys and structured telephone interviews, this thesis investigated …

Exploring The Experience Of Disclosing In The Workplace, Jillian Auger

Electronic Thesis and Dissertation Repository

An alarming rate of workplace violence/harassment is observed each year, with negative outcomes that affect the organization (i.e., financial loss) and those directly involved (i.e., job loss, financial strain, fear of being blamed, being labeled a ‘troublemaker’). The literature indicates that, for many victim-survivors, there is little hope for positive outcomes following a disclosure of workplace violence/harassment. In fact, some studies show that negative reactions to disclosure can compound and intensify the impact of violence/harassment on psychological functioning. However, minimal research has been devoted to the experiences of victim-survivors regarding the outcomes of a disclosure. Utilizing virtual semi-structured interviews, the …

Traumatization Resulting From Interpersonal Disclosure: Developing A Measure Of Disclosure-Induced Neo-Trauma, Sarah D. Wolf-Gramzow

Dissertations - ALL

The purpose of this study was to introduce a new construct into the field of traumatology: disclosure-induced neo-trauma (DINT). DINT is conceptually defined as a negative disclosure experience that entails traumatic stress, disrupts the relationship between the discloser and the person(s) to whom they disclosed, and is appraised by the discloser as a new traumatic event. Participants (N = 167) identified a stressful event in their lives and reported whether they had ever disclosed that event. The majority (59%) of participants who had disclosed the event had experienced a difficult disclosure, and 15% strongly agreed that the disclosure in and …

Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia

Doctoral Dissertations

In this study, I examine factors associated with firm transparency of board oversight using the setting of cybersecurity risk. The SEC requires that, to the extent cybersecurity risks are material, firms must disclose the nature of the board’s role in overseeing the management of that risk, allowing investors to assess how the board is fulfilling its risk oversight duties. Using textual analysis, I identify 2,921 firms that report material cybersecurity risk factors in their annual reports. From these firms’ 2021 proxy statement filings, I hand collect data relating to 12 different elements of cybersecurity board oversight and create an overall …

Prevention In Schools: Examining School Personnel’S Attitudes And Knowledge Of Mandated Reporting, Aigner J. Allen

PCOM Psychology Dissertations

This study examined the factors that may affect school personnel’s implementation of mandated reporter procedures after student disclosure of child sexual abuse (CSA), with a focus on how school personnel think, reason, and act after a student discloses suspected CSA. Children spend most of their time in school, therefore, school personnel have significant roles in protecting children by being mandated reporters of child abuse. This study used a quantitative research design to examine school personnel’s attitudes and knowledge regarding mandated reporting child sexual abuse after student disclosure. The study used a cross-sectional survey methodology that included a single survey instrument. …

Young Adults’ Romantic Relationships: The Relation Between Perceived Pressure To Disclose And Disclosure To Romantic Partners, Jessica Truscott

Walden Dissertations and Doctoral Studies

AbstractThe most personal level of communication is intentional self-disclosure of one’s feelings or thoughts with another individual. Within the context of romantic relationships, disclosure between partners has implications for the relationships and for individual well-being. However, less is known about whether perceived pressure to disclose is related to young adults’ amount of disclosure to their partners. The theoretical frameworks applied to this study included social penetration theory, self-disclosure theory, and Reis and Shaver’s intimacy process model. The primary purpose of this quantitative secondary analysis of previously collected data by Rose was to test whether young adults’ perceived pressure from their …

Internalized Heterosexism, Shame Proneness, And Disclosure In Clinical Supervision Among Sexual Minority Supervisees, Christian Joseph Carey

Graduate Theses, Dissertations, and Problem Reports

Sexual minority supervisees face unique struggles including prejudice, discrimination, and heterosexism, which may impact their psychological well-being and development within the supervisory experience through shame proneness and reduced disclosure. This study aims to explore the challenges facing sexual minority trainees and contribute to the empirical knowledge of multicultural supervision. Thus, this study proposes two mediation models for the hypothesized relationships among internalized heterosexism, shame-related withdrawal, shame-related negative self-evaluation, and disclosure in supervision. A total of 170 supervisees identifying as sexual minorities completed an online survey. The primary analysis included a three-step linear regression and confirmatory analysis for mediation. The results …

Weathering The Storm: The Journey Of Healing From Sexual Trauma, Hana Shewamoltot Meshesha

Graduate Student Theses, Dissertations, & Professional Papers

Individuals identifying as members of an underrepresented group face a higher risk of sexual violence (RAINN, 2020; Rosay, 2016; Smith et al., 2017). Encountering sexual violence is associated with physical and mental health issues that impact the wellbeing of survivors. Developing a theory to explain the healing responses to sexual trauma helps both survivors and those providing support gain knowledge about potentially transferable healing strategies. This grounded theory study was guided by a central question: what is the experience and process of surviving sexual trauma for individuals in underrepresented groups? Six adult survivors of sexual trauma identifying as members of …

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex …

The Impact Of #Metoo On Reasons For Sexual Assault Disclosure, Cheryl H. Tien

Doctoral Dissertations

Sexual assault is a long-standing widespread problem. Yet, despite the high prevalence of sexual assault, it is the most underreported crime of all crimes reported to the police (Bureau of Justice, 2018). The #MeToo movement has had a significant impact on the way in which sexual assault survivors disclose their experiences and the reasons they disclose. Disclosure appears to be an important factor in survivors’ healing from their assault, with increasing coping, greater attachment to others, and positive growth cited as effects of disclosure provided that the response to the disclosure is positive to the survivor (Ahrens & Aldana, 2012; …

Disability Disclosure And Academic Advising: Factors That Influence Disability Disclosure To An Academic Advisor, Autumn Grant

School of Education Doctoral Projects - Higher Education

The National Center for Education Statistics revealed that in 2015-2016, 19.4% of undergraduate students reported having a disability. Further data convey that students with disabilities have lower graduation and retention rates than their non-disabled peers. Academic advising has a long-standing linkage to retention and success; however, academic advisors frequently feel that they are in a better place to support students with disabilities if they understand the impact of the disability on academic life. Existing literature focuses on factors that influence students to disclose a disability to obtain reasonable accommodations from an institution's disability/accessibility office and disclosure to faculty members. This …

Rape Myth Acceptance And Acknowledgment: Predictors Of Disclosing Sexual Assault And Service-Seeking Among College Students, Zerbrina Valdespino-Hayden

Theses, Dissertations and Culminating Projects

Sexual assault is highly prevalent on college campuses in the United States (U.S.), such that college students are at high risk for sexual victimization. Furthermore, while the disclosure rates to informal sources are more prevalent, disclosure to formal sources (e.g., legal authorities and university staff) and mental health service use of college students who have experienced sexual assault are low. As such, understanding the factors that either facilitate or hinder disclosure and service-seeking is of critical importance. Research has identified rape myth acceptance (RMA) and acknowledgment of the victimization (i.e., whether the survivor labels their experience as sexual assault) as …

Three Essays On The Effect Of Scarcity On Consumer Behavior And Firm Performance, Pritosh Kumar

Graduate Theses and Dissertations

Studies have consistently shown that scarcity plays a significant role in shaping decision making. Under conditions of scarcity, individuals tend to behave impulsively, and firms are inclined to redefine their set of priorities and strategies, ultimately impacting their performance. Considering the scant investigation of the mechanisms and effects of scarcity in the supply chain management literature, this dissertation aimed to investigate the roles of scarcity in shaping consumer behavior and firm strategy in three essays.

The first essay investigated the effect of post-stockout scarcity disclosures on consumer responses to stockouts through the lens of product scarcity and signaling theory. The …

"Sometimes You Just Want To Be Another Parent And Another Kid At The Party": Exploring Parental Narratives Surrounding Disclosure Of Child's Epilepsy, Lisa German

Communication ETDs

Epilepsy is currently the fourth most common neurological disorder in the world (Epilepsy Foundation, 2022). However, it is largely misunderstood by both the public and those with epilepsy. In addition, epilepsy is still a stigmatized condition in most areas of the world.

In part due to the stigma, as well as the impact on quality of life factors, disclosure of an epilepsy diagnosis can be a struggle for those with epilepsy as well as their parents or caregivers. Therefore, this study explored disclosure challenges faced by parents of children with epilepsy, utilizing Communication Privacy Management theory and Stigma Management Communication …

A More Efficient And Effective Objective Measure Of Financial Disclosure Quality: Omissions Of Seven Key Financial Statement Variables, Ying Zhang

Dissertations - ALL

This dissertation research includes three Chapters. Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of missing variables, REPORT. Chen et al. (2015) proposes a measure of disclosure quality, DQ, based on missing financial statement variables. DQ includes hundreds of items and is complex to program. …

Squid Game & Social Penetration Theory: An Economical Look On Ali And Sangwoo Through Language And Linguistics, Pathomkarn Boonpienpol

2022 SACS Symposium

Research Question:

Through Ali's and Sangwoo's relationship dynamics, how can we discover, evaluate, and analyze the nature of intercultural, fictional portrayals in a competitive setting like the environment in Squid Game?

Discussions and Findings:

The risk of deep disclosure in terms of economic value is the breaking of trust. As relationships develop and more self-disclosure occurs, more trust gradually builds between the two characters. However, in a competitive environment of life and death, the risks that come with too much trust and loyalty are that the relationship they share will make it harder for both parties to make decisions or …

Sexual Assault: Disclosure, Healthcare Barriers And Facilitators, And Interventions, Meghan Stepnitz

Honors Theses

Sexual assault is apparent across the globe. Sexual assault victims and survivors face many barriers that decrease disclosure to healthcare providers leading to it becoming underreported. These barriers can be alleviated with interventions implemented by healthcare providers to ease the process of disclosure. Victims and survivors also face barriers seeking post-assault, follow-up, and mental healthcare. Researchers have described the barriers that sexual assault victims and survivors face accessing healthcare in the immediate period after assault, but less research has focused on healthcare beyond this period. Recognizing these barriers gives the opportunity for healthcare providers to remove them and make healthcare …

Jurors' Perceptions Of Child Sexual Abuse Disclosure Patterns, Hannah Elias

Graduate Theses, Dissertations, and Problem Reports

The process of child disclosure of sexual abuse can be complex. Children often disclose abuse consistently across settings (continuous disclosure), though there is research to support that children may deny abuse or recant their allegations despite the abuse having truly occurred (London et al., 2008; Bradley & Wood, 1996; Malloy, Lyon, & Quas, 2007). In this study, data was collected from voluntary MTurk users (N = 688). Mock jurors responded to a survey assessing perceptions of child credibility, defendant guilt, and child susceptibility to external influence in response to each CSA disclosure pattern (continuous disclosure, denial, recantation). Additionally, expert …

Environmental Social Governance: Uncovering Strengths, Weaknesses, And Misconceptions In Esg Disclosure And Rating, Kirsten Helena Ostbirk

Senior Projects Spring 2022

ESG is a metric designed to assess the extent to which a company has mitigated its risks with regard to environmental, social, and governance factors. In the past two decades, ESG investing and adoption has risen significantly, and ESG evaluation and practices are increasingly being introduced to governments and the private sector. However, today, ESG disclosure is not mandated in the United States, leading to asymmetries in disclosure quality and divergence in ESG scores issued by ratings providers. These massive discrepancies have consequences for companies (e.g. cost of capital), investors (e.g. investment hesitance, lost potential returns), and the ESG metric …

From The Shadows To The Spotlight: Centering The Experiences Of Faculty With (Invisible) Disabilities, Tiffany Gray

West Chester University Doctoral Projects

The absence of research around the experiences of faculty with (invisible) disabilities is critically needed within the academy. Often (invisible) disabilities remain in the shadows because they are non-apparent until publicly disclosed. Equitable access, sustainable resources, and university communications around (invisible) disabilities can impact disclosure decisions.

This social justice mixed methods inquiry used an explanatory sequential design to explore factors that contributed to faculty disclosure and/or non-disclosure of their (invisible) disability(ies). For some faculty, the “choice” around disclosure was non-negotiable as a result of a myriad of reasons, one being their access needs. The overall process, navigation, and decision making …

The Role Of Disclosure And Social Support On Quality Of Life In Women With Polycystic Ovary Syndrome (Pcos), Noelle Citron

Electronic Theses and Dissertations

Polycystic Ovary Syndrome (PCOS) is the most common hormonal disorder in women of reproductive age, with prevalence rates up to 21%. Symptoms include ovarian cysts, menstrual irregularities, and possible infertility, as well as hirsutism, alopecia, and weight gain/obesity. These symptoms are distressing for many, and lead to psychological distress, poor body image, and reduced quality of life. They also may also cause feelings of social rejection, shame/embarrassment, and stigma which can complicate avenues for disclosure and social support, which are crucial in mitigating distress. The purpose of this qualitative study was to explore women’s experiences disclosing their PCOS diagnosis to …

Coordinating Boundaries And Negotiating Mental Health Diagnoses And Disclosure: An Exploration Of Stigma And Communication Privacy Management, Paige Anne Von Feldt

Theses and Dissertations--Communication

For quite some time, researchers have tried to reduce stigma and misconceptions about individuals diagnosed with a mental illness. Researchers have examined stigma towards individuals diagnosed with a mental illness, and the internalized stigma that can result. Additionally, researchers have analyzed the dialectical push and pull that occurs between privacy and confidentiality for self-disclosures. Past research has explored disclosure of a mental illness in the context of family members, psychiatrists, employers, friends, and in academic settings. However, there is a lack of research examining how risk perceptions are affected by internalized stigma, thus impacting young adults’ intentions to disclose their …

Childhood Sexual Abuse Disclosure And Mental Health Outcomes: The Relationship Between Gender, Parental Style, And Masculinity Norms, Kayla E. Hall

USC Aiken Psychology Theses

Objective: The current study aims to investigate social reactions to childhood sexual abuse disclosure (CSA) in adult men and women. Additionally, the study explores the relationship between conformity to masculinity norms and perception of parental style on timing of disclosure and resulting internalizing and externalizing symptoms and substance abuse.

Method: Using Amazon’s Mechanical Turk, 299 adult men and women residing in the U.S. (M_age = 35.9, SD_age= 10.5; 53% female; 78% European American) completed an anonymous online series of survey items pertaining to childhood sexual abuse, internalizing and externalizing mental health symptoms, substance abuse, social reactions …

Can Marketing Content Strategies Help Promote Sustainability On Social Media?: Comparing The Effectiveness Of Owned Versus Earned Endorsement, Eilleen R. Plante

Honors College Theses

The importance of sustainability is rising as consumers make more environmentally conscious purchases (Neilson, 2018). Despite the growing demand for sustainable products, there is still a consumer attitude-behavior gap concerning sustainability. Social media has proven to be an effective way to promote sustainability (Saeed, Farooq, & Kersten, 2019), and social media influencers are more effective advertising agents compared to traditional advertising (Araujo, Neijens, & Vliegenthart, 2016). However, the best way to advertise sustainable products through social media-based advertising has not yet been studied. This study examines the different content marketing strategies on social media - owned social media posts and …