Digital Commons Network^™

Enterprise Risk Management And Earnings Volatility: Investigating The Role Of Care Ethics, Desi Adhariani

Australasian Accounting, Business and Finance Journal

This study analyzes the impact of the ethics of care implementation, complemented by the effectiveness of enterprise risk management (ERM), on earnings volatility; and to investigate the moderating or mediating role of care ethics in the association. Care ethics emphasizes a good relationship with other stakeholders. This is interpreted in the corporate risk management context with adequate precautionary efforts to mitigate risks. Moreover, the complementary nature of care ethics and ERM implementation has been argued to affect a company’s performance in terms of earnings volatility. Data from a sample of companies listed on the Indonesia Stock Exchange were collected for …

Salary History And Employer Demand: Evidence From A Two-Sided Audit, Amanda Agan, Bo Cowgill, Laura K. Gee

Upjohn Institute Working Papers

We study how salary disclosures affect employer demand using a field experiment featuring hundreds of recruiters evaluating over 2,000 job applications. We randomize the presence of salary questions and the candidates’ disclosures for male and female applicants. Our findings suggest that extra dollars disclosed yield higher salary offers, willingness to pay, and perceptions of outside options by recruiters (all similarly for men and women). Recruiters make negative inferences about the quality and bargaining positions of non-disclosing candidates, though they penalize silent women less.

Closing The Auditor Loophole: Towards A More Perfect Work-Product Waiver Doctrine, Evan Mulbry

Michigan Business & Entrepreneurial Law Review

The Supreme Court created strong protections for the attorney’s thought processes and analysis in Hickman v. Taylor. However, the Court in Arthur Young & Co. created a loophole enabling opposing lawyers to access the lawyer’s thought processes and legal strategies. This loophole was created when the Court allowed discovery of an auditor’s tax workpapers, and lower courts then interpreted this decision to imply that disclosing information to the outside auditor constitutes a waiver of attorney work-product protections. This loophole can be corrected through a Congressional statute that impacts the Federal Rules of Evidence, which would protect communications between outside auditors …

Spac Regulation—Past, Present And Future, E. Ramey Layne, K. Stancell Haigwood

University of Arkansas at Little Rock Law Review

No abstract provided.

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; …

Who To Tell?: An Analysis Of The Disclosure Experiences Of Online Sex Workers, Michael Gomes

Honors Program Theses and Projects

Online sex workers are people who provide erotic labor online for a cost, often by posting sexually explicit content of themselves on platforms such as OnlyFans. Little literature exists on the experiences of online sex workers disclosing their occupation to others. This study analyzed the disclosure experiences of 15 online sex workers who identified as women or non-binary. Participants were interviewed about their life experiences pertaining to online sex work. The interview data was analyzed using thematic analysis (Braun & Clarke, 2020). Most participants took protective measures to manage the stigma of disclosure. Family, non sex workers, and sex workers …

Feder, S. (Director). (2020). Disclosure: Trans Lives On Screen [Film]. Netflix., Galen D. Bunting

Feminist Pedagogy

Sam Feder’s documentary Disclosure: Trans Lives on Screen (2020) braids together an overview of trans cinema through the voices of transgender actors, alongside clips from classic and current cinema, and commentary from trans academics. Featuring commentary from an impressive array of voices, including actress Laverne Cox and historian Susan Stryker, the film offers a variety of perspectives on film and representation. Beginning with an impressive timeline of trans representation from the earliest representations of gender crossing in silent movies and ending upon the debut of Pose, in which trans people represent themselves, this Netflix Original offers a comprehensive visual history …

Development And Evaluation Of The Atheist Identity Concealment Scale (Aics), Paul E. Yeatts, Dena M. Abbott, Debra Mollen

Department of Educational Psychology: Faculty Publications

The Atheist Identity Concealment Scale (AICS) was developed as a tool to assess the degree to which atheists conceal their atheist identity from others. Drawing on concealable stigmatized identity (CSI) theory, the aim of this study was to provide researchers with a valid means to effectively assess atheist identity concealment. Using three separate samples of more than 500 adults in the USA, exploratory and confirmatory factor analyses were conducted which ultimately resulted in a short, robust measure that comprised eight items. Additional validity evidence was provided by examining the relationship between the AICS and several previously validated tools (i.e., outness, …

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 …

Accountable Data: The Politics And Pragmatics Of Disclosure Datasets, Lindsay Poirier

Statistical and Data Sciences: Faculty Publications

This paper attends specifically to what I call "disclosure datasets"- tabular datasets produced in accordance with laws requiring various kinds of disclosure. For the purposes of this paper, the most significant defining feature of disclosure datasets is that they aggregate information produced and reported by the same institutions they are meant to hold accountable. Through a series of case studies of disclosure datasets in the United States, I specifically draw attention to two concerns with disclosure datasets: First, for disclosure datasets, there is often political and social mobilization around the definitions that determine reporting thresholds, which in turn implicates what …

24th Annual Open Government Summit 2022, Roger Williams University School Of Law, Rhode Island Office Of The Attorney General

School of Law Conferences, Lectures & Events

No abstract provided.

Balloons, Breadcrumbs, And Spoons: Emerging Adults’ Privacy Negotiation And Management Of The (Non)Disclosure Of Chronic Illness-Related Information With A Friend, Robert D. Hall

Department of Communication Studies: Dissertations, Theses, and Student Research

Emerging adults (EAs) experience many changes throughout this life-stage, characterized by self-focus, identity explorations, instability, in-betweenness, and possibilities of optimism (Arnett, 2014). As EAs transition from home of origin into independence, they may place more reliance on social networks apart from their family of origin (e.g., friends, Rawlins, 2009). Yet, chronically ill EAs may experience complications due to the biographical disruption, or interference of expectations in one’s life (Bury, 1982), particularly given that chronic illness is typically viewed as an elderly-related issue rather than occurring with youth (Kundrat & Nussbaum, 2003). Through transitions in the EA life-stage, EAs with chronic …

The Impact Of Disclosure Of Social Responsibility Cost On The Quality Of Accounting Information At The Sudanese Telecommunication Companies, Omer Alsir Alhassan Mohammed, Fatihelelah Mohammed Ahmed

Al-Balqa Journal for Research and Studies البلقاء للبحوث والدراسات

This study aims at analyzing the reality of accounting disclosure with respect to the social responsibility concerning four dimensions: community service cost, personnel service cost, customer service cost and environmental service cost, and to figuring out that effect on the quality of accounting information at the Sudanese telecommunications companies. The study followed the analytical descriptive approach to describe and analyze this phenomenon by using a questionnaire, where 200 questionnaires were distributed and 180 were analyzed. The main findings of the study came as follows: these companies are very interested in the variables of the study regarding the disclosure of social …

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. …

Mental Health In Student Leadership: Perceptions Of Ability, Rose M. Jardine

Student Research Symposium

This proposal aims to evaluate the relationship between perceptions of mental health and leadership ability among student leaders in university communities.

Over fifty participants, including faculty and students, from Oregon universities and community colleges are expected to contribute to this study. Participants will answer a survey and be randomly assigned to one of four situations describing a student leader’s disclosure or non-disclosure, both with and without Bipolar 1 Disorder. Bipolar 1 Disorder was chosen for this study based on its intermittence, varying severity, higher associated stigma, and symptomatology that can include externally perceived increased productivity. They will respond to this …

Sec Reporting Of Cybersecurity Incidents, Michaela Morosky

Honors Scholar Theses

This paper documents the reporting to the SEC of 197 major incidents of cybersecurity breaches among public firms in the years 2011-2019. My goal is to contribute to the debate on the need to revise the disclosure guidance by evaluating the extent to which cybersecurity breaches are disclosed in SEC filings under the current regulatory regime. In evaluating the individual breaches, I document whether prior to the SEC’s 2022 proposed amendment, firms were already following the SEC recommendation of disclosing material cybersecurity breaches in a timely manner. I find that it is extremely rare for a firm to follow the …

When Worlds Collide: Boundary Management Of Adolescent And Young Adult Childhood Cancer Survivors And Caregivers, Elizabeth A. Ankrah, Arpita Bhattacharya, Lissamarie Donjuan, Franceli L. Cibrian, Anamara Ritt-Olson, Joel Milam, Lilibeth Torno, Gillian R. Hayes

Engineering Faculty Articles and Research

Adolescent and young adult childhood cancer survivors experience health complications, late or long-term biomedical complications, as well as economic and psychosocial challenges that can have a lifelong impact on their quality-of-life. As childhood cancer survivors transition into adulthood, they must learn to balance their identity development with demands of everyday life and the near- and long-term consequences of their cancer experience, all of which have implications for the ways they use existing technologies and the design of novel technologies. In this study, we interviewed 24 childhood cancer survivors and six caregivers about their cancer survivorship experiences. The results of our …

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 …

Non-Gaap Earnings And Stock Price Crash Risk, Charles Hsu, Rencheng Wang, Benjamin C. Whipple

Research Collection School Of Accountancy

We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with non-GAAP disclosures allowing managers to inflate investors' perceptions about firm performance, our results indicate that income increasing non-GAAP reporting increases crash risk. We also find that managers can use non-GAAP reporting as a substitute for earnings management to withhold bad news from investors (the traditional explanation for crashes). Finally, we find a positive association between non-GAAP reporting and the likelihood of subsequent events that can trigger a crash. Overall, our evidence is consistent with some non-GAAP disclosures exposing investors to risks of large and sudden price declines.(c) …

Understanding Boundary Turbulence And Privacy Rules From The Receiver’S Perspective In Mental Illness Disclosures, Ian Maltas

Honors Theses

The present study aims to address a gap in current research focusing on relational outcomes of mental illness disclosures by studying the perspective of people who listen to the disclosures (called “receivers”). This study uses Communication Privacy Management Theory to analyze the process of disclosure, and its main research focus is on motivations for disseminating private information, and how that impacts relationships and privacy rules between co-owners of information. A thematic analysis was conducted to answer this inquiry, and a data conference was held to determine relevant themes in the data. The present study finds that people chose to tell …

Brick By Brick: Deconstructing Pyramid-Like Companies By Requiring Disclosures From Multilevel Marketing Schemes, Alex Chumbley

William & Mary Business Law Review

Multilevel marketing companies ("MLMs") have thrived in the internet era as participants are able to market their products to their friends and followers on social media sites. Further, periods of high unemployment, such as during the COVID-19 pandemic, have led to increased enrollment in these companies. However, very few people actually make any money from selling for these companies. Beyond that, almost half of those who participate lose money due to the enrollment costs. This Note examines past case law surrounding MLMs and critiques the current regulations in place that fail to ensure that new participants are making a fully …

Regulating Dynamic Risk In Changing Market Conditions, Susan Navarro Smelcer, Anne Tucker, Yusen Xia

William & Mary Business Law Review

How successful are the SEC's attempts to regulate dynamic risk in financial markets? Using mutual fund disclosure data from two financial shocks--the Puerto Rican debt crisis and COVID-19--this Article finds evidence that SEC open-ended regulations, like the obligation to disclose changing market conditions, are largely successful in capturing dynamic, future risk. Funds engage in widespread and, often, detailed disclosures for new risks--although these disclosures vary widely in specificity. But not all funds disclose new risks. This creates perverse incentives for funds to opt out of disclosure or downplay threats with boilerplate language when new risks are emerging. This Article recommends …

Natural Disasters, Risk Salience, And Corporate Esg Disclosure, Qiping Huang, Yongjia Li, Meimei Lin, Garrett A. Mcbrayer

Finance Faculty Publications and Presentations

We examine how natural disasters affect the corporate environmental, social, and governance (ESG) disclosure policies of firms located close to disaster areas. We study firms located in counties neighboring those impacted by natural disasters and find that, on average, these firms increase their ESG disclosure transparency over the period subsequent to the disaster. Given that our sample firms are located outside of the area directly impacted by the disaster, the changes in disclosure transparency after the disaster are consistent with managers increasing their preference for transparency as their risk salience increases. Further, we find that firms with a higher percentage …

Anonymous Companies, William J. Moon

Faculty Scholarship

Hardly a day goes by without hearing about nefarious activities facilitated by anonymous “shell” companies. Often described as menaces to the financial system, the creation of business entities with no real operations in sun-drenched offshore jurisdictions offering “zero percent” tax rates remains in vogue among business titans, pop stars, multimillionaires, and royals. The trending headlines and academic accounts, however, have paid insufficient attention to the legal uses of anonymous companies that are both ubiquitous and almost infinite in their variations.

This Article identifies privacy as a functional feature of modern business entities by documenting the hidden virtues of anonymous companies—business …

The Prosecutor In The Mirror: Conviction Integrity Units And Brady Claims, Lissa Griffin, Daisy Mason

Elisabeth Haub School of Law Faculty Publications

In Brady v. Maryland, the Supreme Court held that a prosecutor has a due process obligation to disclose exculpatory evidence that is material to guilt or punishment. The failure to fulfill this duty is particularly insidious because it bears directly on both whether an innocent defendant may have been convicted as well as on whether the adjudicatory process was fair. The failure to disclose exculpatory evidence has been characterized as “epidemic” and has been documented to have made a major, outsized contribution in cases that resulted in exonerations. It is not surprising, then, that conviction integrity units in prosecutor’s offices …