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Full-Text Articles in Business
Ira Disclosure Framing Effects On Purchase Decisions, Eugene Cautillo, Mary M. Long
Ira Disclosure Framing Effects On Purchase Decisions, Eugene Cautillo, Mary M. Long
Atlantic Marketing Journal
This research examines the use of disclosures included in IRA advertisements to determine their impact on purchase decisions. Disclosures were manipulated through different framing language to examine the investor’s risk perception. The Hayes Process Model was used to test the significance of investor risk perception and risk propensity (investor’s likelihood to act on risk perception) related to framing manipulation and ultimately, the purchase decision. The level of risk propensity was then used to assess the impact on the purchase decision for investors with varying sophistication levels. Additionally, the investor’s sophistication level, determined via a series of investment questions, was also …
Cybersecurity Disclosure Effectiveness On Public Companies, Jingjing Jin
Cybersecurity Disclosure Effectiveness On Public Companies, Jingjing Jin
Senior Honors Projects, 2010-2019
On October 13, 2011, the U.S. Securities and Exchange Commission issued a guidance on corporate disclosure of cyber-risks and information security breaches (SEC, 2011). To determine if a company disclosed information on the breach, I reviewed the company’s risk factors, management’s discussion and analysis of financial conditions and results of operations, description of the business, legal proceedings, financial statement disclosures, and disclosure controls and procedures. However, the disclosure regulations from this guidance are vague and thus do little to force disclosure of valuable information. The guidance has led to companies disclosing ambiguous, generic risk factors that can be applied to …