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Journal articles on the topic 'Continuous disclosure'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

Russell, Mark. "Continuous disclosure and information asymmetry." Accounting Research Journal 28, no. 2 (September 7, 2015): 195–224. http://dx.doi.org/10.1108/arj-11-2013-0085.

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Purpose – This paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether continuous disclosures reduce information asymmetry. Design/methodology/approach – The study models relations between continuous disclosures and information asymmetry using ordinary least squares regression and two-stage least squares regression. Findings – The study finds firms with high information asymmetry disclose more information. Further, the study finds that disclosure in the presence of high informati

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2

Russell, Mark. "New information in continuous disclosure." Pacific Accounting Review 27, no. 2 (April 7, 2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.

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Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures and identifies the firm characteristics that condition the price-sensitivity of information under CDR. Findings – The study provides evidence that continuous firm disclosures are significantly associated with stock price adjustment to information. Further results are consistent with firm disclosure and its information content bei

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3

Blume, Andreas, and In-Uck Park. "Quid pro quo: Friendly information exchange between rivals." Theoretical Economics 17, no. 3 (2022): 1183–223. http://dx.doi.org/10.3982/te4643.

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We show that information exchange via disclosure is possible in equilibrium even when it is certain that whenever one party learns the truth, the other loses. The incentive to disclose results either from an expectation of disclosure being reciprocated—the quid pro quo motive—or from the possibility of learning from the rival's failure to act in response to a disclosure—the screening motive. Alternating and gradual disclosures are generally indispensable for information exchange and the number of disclosure rounds grows without bound if the agents' initial information becomes sufficiently diff

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4

Di Lernia, Cary. "Empirical Research in Continuous Disclosure." Australian Accounting Review 24, no. 4 (December 2014): 402–5. http://dx.doi.org/10.1111/auar.12021.

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5

Mayorga, Diane. "Managing continuous disclosure: Australian evidence." Accounting, Auditing & Accountability Journal 26, no. 7 (September 16, 2013): 1135–69. http://dx.doi.org/10.1108/aaaj-03-2013-1259.

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6

McGill, Nikki. "The Ethical Dilemma of Continuous Disclosure." Asia Pacific Law Review 12, no. 2 (December 2004): 191–215. http://dx.doi.org/10.1080/18758444.2004.11788135.

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7

Chapple, Larelle, and Thu Phuong Truong. "Continuous disclosure compliance: does corporate governance matter?" Accounting & Finance 55, no. 4 (March 4, 2014): 965–88. http://dx.doi.org/10.1111/acfi.12071.

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8

Matolcsy, Zoltan, Jonathan Tyler, and Peter Wells. "Is continuous disclosure associated with board independence?" Australian Journal of Management 37, no. 1 (April 2012): 99–124. http://dx.doi.org/10.1177/0312896211428492.

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9

Li, Hao, and Xianwen Shi. "Discriminatory Information Disclosure." American Economic Review 107, no. 11 (November 1, 2017): 3363–85. http://dx.doi.org/10.1257/aer.20151743.

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A seller designs a mechanism to sell a single object to a potential buyer whose private type is his incomplete information about his valuation. The seller can disclose additional information to the buyer about his valuation without observing its realization. In both discrete-type and continuous-type settings, we show that discriminatory disclosure—releasing different amounts of additional information to different buyer types—dominates full disclosure in terms of seller revenue. An implication is that the orthogonal decomposition technique, while an important tool in dynamic mechanism design, i

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10

Hsu, Grace Chia-Man. "Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime." Accounting & Finance 49, no. 2 (June 2009): 317–39. http://dx.doi.org/10.1111/j.1467-629x.2008.00288.x.

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11

Chan, H., R. Faff, Y. K. Ho, and A. Ramsay. "Management earnings forecasts in a continuous disclosure environment." Pacific Accounting Review 19, no. 1 (February 6, 2007): 5–30. http://dx.doi.org/10.1108/01140580710754629.

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12

Seamer, Michael. "Does Effective Corporate Governance Facilitate Continuous Market Disclosure?" Australian Accounting Review 24, no. 2 (June 2014): 111–26. http://dx.doi.org/10.1111/auar.12005.

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13

Maingot, Michael, Tony Quon, and Daniel Zeghal. "The disclosure of enterprise risk management (ERM) information: An overview of Canadian regulations for risk disclosure." Journal of Governance and Regulation 2, no. 4 (2013): 13–21. http://dx.doi.org/10.22495/jgr_v2_i4_p2.

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This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS). U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A) section of the annual report prescribed by the Canadian Securities Administrators (CSA)

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14

Hayat, Maqsood, and Shehzad Khan. "Impact of corporate social responsibility guidelines 2013 on the extent of the corporate social responsibility activities and disclosures in Pakistan." Journl of Applied Economics and Business Studies 2, no. 1 (December 30, 2018): 61–74. http://dx.doi.org/10.34260/jaebs.216.

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The main objective of this study was to examine the impact of CSR guidelines 2013 on the level of corporate social responsibilities (CSR) activities and their disclosure in Pakistan. This study analyzed the voluntary disclosure guidelines impact on various stakeholders of the top companies of the year listed in Pakistan’s stock exchange for the five years (2011-2015). It is found that the introduction of these guidelines 2013 had a positive impact on the overall level of corporate social responsibilities disclosures (CSRD). It was also observed that the overall trends in the level of CSRD incr

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15

Khan, Atikur R., and Enamul Kabir. "Resampling methods for generating continuous multivariate synthetic data for disclosure control." Journal of Data, Information and Management 3, no. 3 (July 24, 2021): 225–35. http://dx.doi.org/10.1007/s42488-021-00054-2.

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16

Langevoort, Donald C. "Deconstructing Section 11: Public Offering Liability in a Continuous Disclosure Environment." Law and Contemporary Problems 63, no. 3 (2000): 45. http://dx.doi.org/10.2307/1192323.

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17

Ahmed, Ammad, Reza M. Monem, Deborah Delaney, and Chew Ng. "Gender diversity in corporate boards and continuous disclosure: Evidence from Australia." Journal of Contemporary Accounting & Economics 13, no. 2 (August 2017): 89–107. http://dx.doi.org/10.1016/j.jcae.2017.05.004.

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18

Li, Yuan. "Research on the Quality of Accounting Information Disclosure of Listed Companies." Financial Forum 10, no. 4 (December 14, 2021): 32. http://dx.doi.org/10.18282/ff.v10i4.2218.

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With the rapid growth of China's economy and the continuous improvement of the social level, the number and scale of listed companies are also growing rapidly. Despite the continuous development of China's economy, the listed companies in China are faced with difficulties due to the imperfect system, unreasonable structure and quality problems of accounting information disclosure. Accounting information disclosure is an indispensable force in economic activities. Investors can rely on the information disclosed by it to make correct investment decisions, reduce transaction costs in the market,

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19

Zhang, Hongtao, and Chuanchen BI. "Research on the Relationship between Corporate Social Responsibility and Financial Performance of Chemical Companies." Technium Social Sciences Journal 35 (September 9, 2022): 490–99. http://dx.doi.org/10.47577/tssj.v35i1.7329.

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With the continuous development of social economy, the issue of corporate social responsibility has received extensive attention. At present, many companies directly incorporate social responsibility into their development and operations, and more and more companies have also begun to publish social responsibility reports to disclose their social and environmental information. According to a KPMG survey report, more than 75% of about 4,500 companies in 45 countries and regions around the world have released social responsibility reports. However, the regulatory authorities have not made mandat

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20

Guo, Qi. "What Lessons can the Luckin Coffee Scandal Offer to Australia–China Cross-Border Listed Companies’ Supervision? Problems and Reform Suggestions in China." Columbia Journal of Asian Law 35, no. 2 (August 17, 2022): 200–228. http://dx.doi.org/10.52214/cjal.v35i2.8932.

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The continuous disclosure compliance of Chinese cross-border companies listed in Australia has long been a concern, as Chinese companies are either frequently delisted or rejected by the Australian Securities Exchange. The particularity of cross-border listings generates information asymmetry between securities regulators based out of the host jurisdiction and the home jurisdiction. This then impacts the effectiveness of the host jurisdiction’s supervision of the cross-border listed companies and each company’s continuous disclosure compliance. The purpose of this article is to clarify the iss

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21

Ghasemi, Ali, Vahab Rostami, and Behzad Ghorbani. "The Impact of Voluntary Disclosure of Intellectual Capital on the Stock Return in Listed Companies of Tehran Stock Exchange." Journal of Management and Accounting Studies 2, no. 03 (July 1, 2019): 20–24. http://dx.doi.org/10.24200/jmas.vol2iss03pp20-24.

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In this Study, the effect of voluntary disclosure of Intellectual capital information on the stock return of the listed companies in Tehran Stock Exchange will be discussed. A dummy variable was defined and the required items for intellectual disclosure were designed. By referring to the financial statements and reports of the board of directors wanted data for companies were collected. Data analysis included multiple regressions using panel data and fixed effects. Methodology: Then, by assessing the items in the board directors’ report, number 1 was assigned to the items evident and zero to t

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22

Ahmed, Ammad, Deborah Delaney, and Chew Ng. "Does gender diversity influence the frequency and the quality of continuous disclosure?" Academy of Management Proceedings 2016, no. 1 (January 2016): 11096. http://dx.doi.org/10.5465/ambpp.2016.11096abstract.

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23

Chu, Amanda M. Y., Chun Yin Ip, Benson S. Y. Lam, and Mike K. P. So. "Statistical disclosure control for continuous variables using an extended skew‐t copula." Applied Stochastic Models in Business and Industry 38, no. 1 (October 6, 2021): 96–115. http://dx.doi.org/10.1002/asmb.2650.

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24

Okongwu, Uche, Risako Morimoto, and Matthieu Lauras. "The maturity of supply chain sustainability disclosure from a continuous improvement perspective." International Journal of Productivity and Performance Management 62, no. 8 (October 28, 2013): 827–55. http://dx.doi.org/10.1108/ijppm-02-2013-0032.

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25

Hardi, Enny, and Chairina Chairina. "The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance." Journal of Wetlands Environmental Management 7, no. 1 (May 1, 2019): 67. http://dx.doi.org/10.20527/jwem.v7i1.188.

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<p>The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consist

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26

Dembo, Abubakar M. "Corporate Governance Disclosure: The Evidence from Nigeria." Indian-Pacific Journal of Accounting and Finance 2, no. 4 (October 1, 2018): 16–25. http://dx.doi.org/10.52962/ipjaf.2018.2.4.52.

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This study centres on the investigation of the level of compliance with the Nigerian Corporate Governance Code's recommendations by the six selected oil companies from 2004 to 2012. Two stages of compliance level with the Corporate Governance Disclosure Index (CGDI) were developed from 43 specific corporate governance issues based on the Nigerian Code's provisions and analysed. Firstly, the study demonstrates the degree of compliance with the CGDI for the selected companies over the survey period (2004-2012). This allows the testing of the continuous progress of the level of conformity with th

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27

Hsu, Grace C. M., Steven Lindsay, and Irene Tutticci. "Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime." Accounting & Finance 52, no. 4 (November 8, 2011): 1101–23. http://dx.doi.org/10.1111/j.1467-629x.2011.00451.x.

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28

Nakamura, Hisashi. "A Continuous-Time Analysis of Optimal Restructuring of Contracts with Costly Information Disclosure." Asia-Pacific Financial Markets 19, no. 2 (July 17, 2011): 119–47. http://dx.doi.org/10.1007/s10690-011-9144-6.

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29

Calviño, Aida. "A Simple Method for Limiting Disclosure in Continuous Microdata Based on Principal Component Analysis." Journal of Official Statistics 33, no. 1 (March 1, 2017): 15–41. http://dx.doi.org/10.1515/jos-2017-0002.

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Abstract In this article we propose a simple and versatile method for limiting disclosure in continuous microdata based on Principal Component Analysis (PCA). Instead of perturbing the original variables, we propose to alter the principal components, as they contain the same information but are uncorrelated, which permits working on each component separately, reducing processing times. The number and weight of the perturbed components determine the level of protection and distortion of the masked data. The method provides preservation of the mean vector and the variance-covariance matrix. Furt

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30

Iyer, S. Veena, and Lata Chakravarthy. "Examination of the convergence route to IFRS reporting and disclosure." Corporate Governance and Sustainability Review 6, no. 1 (2022): 32–45. http://dx.doi.org/10.22495/cgsrv6i1p4.

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Value relevance (VR) of earnings and book value of equity is studied in a setting where the International Financial Reporting Standards (IFRS) have been adopted through a convergence and customization route. Quantile regression methodology is applied to level and return models. We find no significant increase in VR of earnings or book equity. Smaller firms show some sensitivity to the change in the regime as compared to the largest set of firms, though accounting metrics overall, help explain the value of larger firms better. We conclude that the convergence route leads to continuous, incremen

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31

Gao, Mengjie, Jianxiang Zhang, and Jingqian Yu. "Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy." Proceedings of Business and Economic Studies 5, no. 4 (August 8, 2022): 13–17. http://dx.doi.org/10.26689/pbes.v5i4.4103.

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With the continuous deepening of the concept of sustainable development in modern society, the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth. In the face of the increasingly prominent environmental issues, it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole. Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterpri

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32

Fedi Ameraldo and Nazli Anum Mohd Ghazali. "Factors Influencing the Extent and Quality of Corporate Social Responsibility Disclosure in Indonesian Shari’ah Compliant Companies." International Journal of Business and Society 22, no. 2 (August 12, 2021): 960–84. http://dx.doi.org/10.33736/ijbs.3775.2021.

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This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist comprising of 33 items was constructed to measure the extent and quality of disclosure. Using data from the year 2014 annual reports of 100 ShCCs in Indonesia, the results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia were low with more than half of the sample companies scor

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33

Backmon, Ida Robinson, and Donn W. Vickrey. "An Empirical Examination of the Relationship between Bond Risk Premiums and Loss Contingency Disclosures." Journal of Accounting, Auditing & Finance 12, no. 2 (April 1997): 179–98. http://dx.doi.org/10.1177/0148558x9701200204.

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Prior research on the relationship between loss contingency disclosures and equity market parameters implies that such disclosures may provide useful information to equity market participants. However, there is no empirical evidence on the relationship between loss contingency data and bond market parameters. Using methods from continuous-finance theory, we model risk premiums on new issues as a function of default risk, issue traits, the risk-free rate, the severity level of loss contingency disclosures, and the frequency of such disclosures. Our results imply that both the severity-level and

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34

Kim, Hang J., Alan F. Karr, and Jerome P. Reiter. "Statistical Disclosure Limitation in the Presence of Edit Rules." Journal of Official Statistics 31, no. 1 (March 1, 2015): 121–38. http://dx.doi.org/10.1515/jos-2015-0006.

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Abstract We compare two general strategies for performing statistical disclosure limitation (SDL) for continuous microdata subject to edit rules. In the first, existing SDL methods are applied, and any constraint-violating values they produce are replaced using a constraint-preserving imputation procedure. In the second, the SDL methods are modified to prevent them from generating violations. We present a simulation study, based on data from the Colombian Annual Manufacturing Survey, that evaluates the performance of the two strategies as applied to several SDL methods. The results suggest tha

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35

Madiba, Sphiwe, Evelyn Ralebona, and Mygirl Lowane. "Perceived Stigma as a Contextual Barrier to Early Uptake of HIV Testing, Treatment Initiation, and Disclosure; the Case of Patients Admitted with AIDS-Related Illness in a Rural Hospital in South Africa." Healthcare 9, no. 8 (July 29, 2021): 962. http://dx.doi.org/10.3390/healthcare9080962.

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We explored the extent to which perceived HIV-related stigma influences the disclosure and concealment of HIV status to family among adult patients hospitalised for AIDS-related illness, and described reports of negative responses and enacted stigma following disclosure. We conducted interviews with a purposeful sample of 28 adult patients in a rural South African hospital. Data analysis was deductive and inductive and followed the thematic approach. We found evidence of delayed HIV diagnosis and initiation of treatment. There was delayed and selective disclosure as well as concealment of the

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36

Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Ra

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37

Tomasic, Roman. "Reform and Enforcement of Australian Stock Exchange Rules and the New Continuous Disclosure Laws." Asia Pacific Law Review 4, no. 2 (December 1995): 21–46. http://dx.doi.org/10.1080/18758444.1995.11788028.

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38

Espinosa, Mónica, and Marco Trombetta. "Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market." Journal of Business Finance & Accounting 34, no. 9-10 (December 7, 2007): 1371–92. http://dx.doi.org/10.1111/j.1468-5957.2007.02064.x.

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39

Liu, Jun, and Jiaxin Li. "Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy." Proceedings of Business and Economic Studies 4, no. 4 (August 27, 2021): 228–34. http://dx.doi.org/10.26689/pbes.v4i4.2450.

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In the current era of low-carbon economy, environmental governance and energy conservation have become major issues, in which chemical enterprises with high pollution and consumption have naturally attracted much attention. The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society. Therefore, based on existing research results, this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy, and puts forward suggestions

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40

Escamilla-Solano, Fernández-Portillo, Paule-Vianez, and Plaza-Casado. "Effect of the Disclosure of Corporate Social Responsibility on Business Profitability. A Dimensional Analysis in the Spanish Stock Market." Sustainability 11, no. 23 (November 27, 2019): 6732. http://dx.doi.org/10.3390/su11236732.

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In recent decades, the novel fact of considering corporate social responsibility (CSR) as part of the corporate strategy of companies has resulted in interest groups demanding the disclosure of such information. Likewise, considering their importance of transparency and governance today, it is necessary to make an approximation on the study of the divulgation of CSR information on companies listed on the Spanish stock market. The aim of this work is to determine whether the disclosure of the measures taken by the companies on CSR influences business profitability. Applying PLS-SEM on the infor

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41

Ko, Hsiu-Chia. "The determinants of continuous use of social networking sites: An empirical study on Taiwanese journal-type bloggers’ continuous self-disclosure behavior." Electronic Commerce Research and Applications 12, no. 2 (April 2013): 103–11. http://dx.doi.org/10.1016/j.elerap.2012.11.002.

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42

Koponen, Jonna Pauliina, and Saara Maria Julkunen. "Development of long-term B2B customer relationships: the role of self-disclosure and relational cost/benefit evaluation." European Journal of Marketing 56, no. 13 (August 18, 2022): 194–235. http://dx.doi.org/10.1108/ejm-07-2020-0492.

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Purpose This paper aims to explore how and why salespeople enhance or hinder long-term business-to-business (B2B) customer relationships at the interpersonal level by considering self-disclosure and relational cost and reward evaluations. Design/methodology/approach Data from interviews (N = 47) with B2B sales professionals were analyzed, focusing on the shift of the phases in long-term B2B customer relationships. Findings Long-term B2B customer relationships evolve at the interpersonal level through a process of continuous relational cost and reward evaluation, self-disclosure and business di

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43

Li, Yicai, and Lin Shi. "Building Security Mechanisms for Cross-Border Business Customer Data Analysis Based on Smart Computing." Mathematical Problems in Engineering 2022 (March 22, 2022): 1–10. http://dx.doi.org/10.1155/2022/9017267.

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Dynamic social networks also suffer from privacy violation due to the continuous release of data. In order to defend against enemy attacks, a new dynamic privacy-preserving method is innovated, called Dynamic k w Re-Structured Diversity Anonymity ( k w -SDA). This method limits the probability of disclosure of node/community identities to 1 / k when data are continuously published by protecting individuals in groups. The graph based on the previous w − 1 is released, missing some graph alterations. The advantage of the proposed method is to save many features of the network while protecting pr

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44

Rohani, Alireza, Mirna Jabbour, and Magdy Abdel-Kader. "Carbon performance, carbon disclosure, and economic performance: the mediating role of carbon (media) legitimacy in the UK." International Journal of Accounting and Economics Studies 9, no. 1 (April 14, 2021): 8. http://dx.doi.org/10.14419/ijaes.v9i1.31494.

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There has been a continuous and controversial debate about the relationship between carbon performance, carbon disclosure, and economic performance. This study investigates whether corporate economic performance is influenced by carbon performance and disclosure and whether carbon (media) legitimacy mediates such relationships. This study provides a broader understanding of the relationship between carbon performance, disclosure, and economic performance by investigating the mediating role of carbon (media) legitimacy, and offers further evidence from the UK context. Based on a balanced panel

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45

Díaz Ferreyra, Nicolás E., Tobias Kroll, Esma Aïmeur, Stefan Stieglitz, and Maritta Heisel. "Preventative Nudges: Introducing Risk Cues for Supporting Online Self-Disclosure Decisions." Information 11, no. 8 (August 18, 2020): 399. http://dx.doi.org/10.3390/info11080399.

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Like in the real world, perceptions of risk can influence the behavior and decisions that people make in online platforms. Users of Social Network Sites (SNSs) like Facebook make continuous decisions about their privacy since these are spaces designed to share private information with large and diverse audiences. In particular, deciding whether or not to disclose such information will depend largely on each individual’s ability to assess the corresponding privacy risks. However, SNSs often lack awareness instruments that inform users about the consequences of unrestrained self-disclosure pract

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46

Trottini, M., S. E. Fienberg, U. E. Makov, and M. M. Meyer. "Additive noise and multiplicative bias as disclosure limitation techniques for continuous microdata: A simulation study." Journal of Computational Methods in Sciences and Engineering 4, no. 1-2 (October 13, 2004): 5–16. http://dx.doi.org/10.3233/jcm-2004-41-203.

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47

Dalenberg, Constance J. "Accuracy, Timing and Circumstances of Disclosure in Therapy of Recovered and Continuous Memories of Abuse." Journal of Psychiatry & Law 24, no. 2 (June 1996): 229–75. http://dx.doi.org/10.1177/009318539602400206.

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Seventeen patients who had recovered memories of abuse in therapy participated in a search for evidence confirming or refuting these memories. Memories of abuse were found to be equally accurate whether recovered or continuously remembered. Predictors of number of memory units for which evidence was uncovered included several measures of memory and perceptual accuracy. Recovered memories that were later supported arose in psychotherapy more typically during periods of positive rather than negative feeling toward the therapist, and they were more likely to be held with confidence by the abuse v

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48

Igarashi, Toshiharu, Misato Nihei, Takenobu Inoue, Ikuko Sugawara, and Minoru Kamata. "Eliciting a User’s Preferences by the Self-Disclosure of Socially Assistive Robots in Local Households of Older Adults to Facilitate Verbal Human–Robot Interaction." International Journal of Environmental Research and Public Health 19, no. 18 (September 8, 2022): 11319. http://dx.doi.org/10.3390/ijerph191811319.

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To realize a society in which older adults can live independently in their homes and familiar environments for as long as possible, their lives can be supported by providing appropriate technology. In this case, a new intervention for older people using socially assistive robots (SARs) is proposed; however, previous research has demonstrated that individual differences exist in the use and response to SAR interventions, and it has also been reported that SARs are not used by users in some cases. Therefore, in this study, we developed a self-disclosure function to promote continuous interaction

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49

Murata, Koichi. "Analyzing Environmental Continuous Improvement for Sustainable Supply Chain Management: Focusing on Its Performance and Information Disclosure." Sustainability 8, no. 12 (December 2, 2016): 1256. http://dx.doi.org/10.3390/su8121256.

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Hsu, Grace C. M., Peter Clarkson, and Annabelle X. Ouyang. "Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?" Accounting Research Journal 32, no. 2 (July 1, 2019): 88–112. http://dx.doi.org/10.1108/arj-12-2015-0152.

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Abstract:

Purpose The purpose of this study is to investigate whether biotechnology and health-care firms in Australia have poorer continuous disclosure (CD) practices as reflected in Australian Securities Exchange (ASX) queries relative to other firms. Design/methodology/approach Univariate tests and multivariate logit regressions are used to examine whether the frequency and nature of ASX queries and firms’ replies to price queries differ between biotechnology/health-care firms and the control firms. Findings Results suggest that biotechnology/health-care firms are more likely to receive volume querie

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