Relevant bibliographies by topics / Disclosure form

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Disclosure form'

Author: Grafiati
Published: 5 June 2025
Last updated: 15 July 2025

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Journal articles on the topic "Disclosure form"

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-. "ICMJE disclosure form." Science Editor and Publisher 6, no. 1 (2021): 77–78. http://dx.doi.org/10.24069/2542-0267-2021-1-77-78.

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Rahmadya, Putra Nugraha S., and Komsiah Siti. "Self-Disclosure as a Form of Personal Branding on Instagram Social Media Platform." International Journal of Social Science And Human Research 05, no. 07 (2022): 3313–17. https://doi.org/10.5281/zenodo.6935476.

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This study aims to find out the implementation of self-disclosure on Instagram as a form of personal branding among Radio Broadcasters as well as MCs involved as the members of the "Solo Raya MC" community. To be able to describe a form of self-disclosure in a person, the authors applied the Johari Window self-disclosure theory which classifies self-disclosure into 4 parts. Furthermore, the theory was linked with the concept of personal branding theory by McNally & Speak to be able to understand the aspects of personal branding, namely the forms and assessment of the effectiveness of certain personal branding activity. The study data were collected through direct interviews and document studies, namely by conducting a study on the Instagram accounts of 3 informants involved. Based on the results of the study, it was found that self-disclosure was only focused on sharing information related to the profession. The informants didn't disclose personal issues considered unimportant to convey publicly via Instagram. Their personal branding was formed because they were consistent in making self-disclosures related to their profession that were packaged by highlighting their respective characters to be firmly embedded in the minds of other people or audience.
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Heng, Joseph, and Blase N. Polite. "Improving financial disclosures in oncology." Journal of Clinical Oncology 39, no. 15_suppl (2021): e18642-e18642. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.e18642.

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e18642 Background: The Physician Payments Sunshine Act, as part of the Affordable Care Act, was enacted in 2010 to improve transparency of payments from drug and medical device manufacturers to physicians, which are easily accessible in a public database (OpenPayments CMS). However, in a review conducted of clinical drug trials in oncology, one-third of oncologist authors did not disclose their industry payments. Failure to disclose financial conflicts of interest can lead to a loss of public trust and in some cases may lead to legal liability. The American Society for Clinical Oncology and our institutional polices require all faculty to fully report financial conflicts of interest (COI). This pilot project aims to evaluate the accuracy of financial COI disclosures among our oncologists at the University of Chicago, and improve subsequent disclosures. Methods: This project was approved through the institutional quality improvement process. In May 2020, we crossmatched COI disclosures on journal publications for 37 practicing clinical hematologists/oncologists in our institution with 2017 and 2018 records on OpenPayments. We then conducted a department-wide Grand Rounds to review omissions, and to remind faculty of ASCO and University COI policies. In addition, we privately contacted individual oncologists to review any COI omissions. We reminded faculty that at the end of 2020 we would again review the accuracy of their disclosures. Results: We examined a total of 37 practicing hematologists/oncologists’ disclosure forms. At initial review, 6/37 (16.2%) of oncologists had incomplete or missing disclosures. A total of $569,182.95 in payments was not disclosed in 2018. 2 of these 6 oncologists did not disclose relevant payments from pharmaceutical companies whose drugs were referred to in publications. Several disclosure errors appeared to be inadvertent omissions as they were disclosed in other publications. Reasons given for disclosure omissions were: “oversight”, “did not believe to be relevant to publication”, “confusion over journal COI policies”, “unnecessary due to low payment amount”, "too many journals to update disclosures in". At the final review, only 2 of the 6 oncologists with disclosure omissions had updated disclosures at the end of the year despite education provided at multiple grand rounds and private communications. Conclusions: This pilot project demonstrated that education sessions and individual feedback improved adherence to COI disclosure policies, but not fully. Additional feedback and enforcement mechanisms may be required for full compliance. In addition, a centralized disclosure form (such as ASCO’s disclosure form) that journals can easily access may improve disclosure adherence.
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Riduwan, Riduwan, Lu’liyatul Mutmainah, and Rofiul Wahyudi. "Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility." Shirkah: Journal of Economics and Business 5, no. 3 (2020): 337. http://dx.doi.org/10.22515/shirkah.v5i3.336.

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Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is necessary to increase the disclosures that can be strengthened by regulations from financial regulators and Islamic banking associations to increase public trust and value-added of sharia commercial banks. This study contributes to the development of sharia banks as fruitful insights on policy recommendations for Islamic banks' top management.
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Murcia, Fernando Dal-Ri. "ESG Disclosure by Brazilian Public Companies." Revista de Gestão Social e Ambiental 18, no. 2 (2024): e07616. http://dx.doi.org/10.24857/rgsa.v18n2-174.

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Objective: The objective of this study is to investigate ESG disclosure by Brazilian publics companies with the aim to understand issues regarding the standards used by companies, main risks reported, the auditing companies, emission of greenhouse gases etc. Theoretical Framework: In 2021, the Brazilian Securities and Exchange Commission (CVM) issued Resolution No. 59 requiring listed companies to disclose ESG information in their Reference Form in the model of “disclose or explain”. This new regulation makes Brazil an excellent laboratory to investigate the disclosure of sustainability informations. Method: A metric was developed, based on CVM Resolution No. 59/21, which deals with ESG disclosures in the Reference Form. The disclosures made in the financial year 2022 were analyzed using the content analysis technique. The study sample consisted of the 81 companies that made up the Ibovespa portfolio in the period September-December 2023. Results and Discussion: (i) 78 companies published reports with sustainability information; (ii) the GRI was the most widely used disclosure standard; (iii) about 74% of the disclosures had a Limited Assurance Report from an independent firm, mostly one of the “Big 4” companies; (iv) 78 companies used the UN SDGs in their reports; (v) 51 companies took into account the TCFD recommendations in their climate-related disclosures; (vi) 67 companies carried out a full GHG emissions inventory. Research Implications: There is a need to improve disclosures, focusing on the information needs of shareholders and creditors, and that the requirement for reasonable assurance will tend to require improvements in sustainability-related practices and policies, as well as in internal controls. Originality/Value: ESG disclosure is growing around the word as sustainability issues became more important to investors around de world. Brazil is home to the world’s largest environmental asset, the Amazon rainforest, and has already developed a number of sustainable finance initiatives. In fact, the country is poised to become a global leader in the corporate sustainability movement. In the sense this study wishes to contribute to existing literature on the topic as well as practitioners and regulators.
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Ryan, Michael T. "NEW COPYRIGHT AND DISCLOSURE FORM." Health Physics 102, no. 1 (2012): 1. http://dx.doi.org/10.1097/hp.0b013e31823c9023.

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&NA;. "AENJ Adopts Uniform Disclosure Form." Advanced Emergency Nursing Journal 33, no. 3 (2011): 199. http://dx.doi.org/10.1097/tme.0b013e3182263ab0.

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Baethge, Christopher. "The new ICMJE disclosure form." European Science Editing 48 (March 4, 2022): e76113. https://doi.org/10.3897/ese.2022.e76113.

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Effective 30 June 2021, the International Committee of Medical Journal Editors, ICMJE, has updated its disclosure form. It is now public on ICMJE’s web page, and member journals have started using the form. In the ICMJE, editors of general medical journals discuss and adopt proposals to address important problems in medical publishing, such as authorship definition, trial registration, data sharing, and the declaration of conflict of interest. All of ICMJE’s proposals are summarized in the “Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work in Medical Journals”, a 19-page document containing advice on a wide variety of topics related to manuscript writing and publishing.
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Legoria, Joseph, Kenneth J. Reichelt, and Jared S. Soileau. "Auditors and Disclosure Quality: The Case of Major Customer Disclosures." AUDITING: A Journal of Practice & Theory 37, no. 3 (2017): 163–89. http://dx.doi.org/10.2308/ajpt-51835.

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SUMMARY Little is known about the relationship between disclosure quality and auditor quality. We measure disclosure quality as the likelihood of a firm fully disclosing the identity of their major customers in the Form 10-K filing. We also measure voluntary disclosure by exempt smaller reporting companies (SRCs) disclosing, and all firms disclosing the identity in the audited notes, or affirming no major customers. We expect that firms are more likely to disclose when they engage higher-quality auditors who have specialized knowledge of 10-K regulations. We hand-collect a sample of more than 26,000 (34,000) major customer disclosures that we use for our main tests (voluntary disclosure tests). We find that firms are more likely to mandatorily disclose their major customers' identity when audited by either an office- or national-level specialist whose clientele consists largely of firms with major customers. We corroborate these results with other higher-quality auditor measures: Big N, second tier, and office size. We also show that SRCs are more likely to voluntarily disclose when they engage a higher-quality auditor. We provide further evidence of an association between voluntary disclosure and a higher-quality auditor by ranking disclosure quality on audited disclosure, nonaudited disclosure, and no disclosure. JEL Classifications: M42; M41; D23. Data Availability: All data are available from public sources identified in the text.
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Bertomeu, Jeremy, Anne Beyer, and Ronald A. Dye. "Capital Structure, Cost of Capital, and Voluntary Disclosures." Accounting Review 86, no. 3 (2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with the volatility of the firm’s cash flows. Debt securities are often optimal, with the form of debt—risk-free, investment grade, or “junk”—varying with the firm’s cash flow volatility. Though the model predicts a negative association between firms’ cost of capital and the extent of information firms disclose, more expansive voluntary disclosure does not cause firms’ cost of capital to decline. Mandatory disclosures alter firms’ voluntary disclosures, their capital structure choices, and their cost of capital.
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Dissertations / Theses on the topic "Disclosure form"

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Mohd, Ghazali Nazli Anum. "Exploring theoretical explanations of voluntary disclosure by quantitative and qualitative investigation : evidence form Malaysia." Thesis, University of Strathclyde, 2004. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21538.

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This thesis explores disclosure theories through examining voluntary disclosure in Malaysian corporate annual reports. The objectives of the study are; (i) to evaluate the extent of voluntary disclosure in relation to new corporate governance regulations, (ii) to determine changes in factors influencing voluntary disclosure in annual reports following the actions of the Malaysian government in response to the 1997 financial crisis, (iii) to assess the relative applicability of established disclosure theories in explaining managerial motives for voluntary disclosure in a developing country and (iv) to use interview-based research to complement results from statistical analysis. The contribution of this study is four-fold. Firstly, it shows how theories originating in developed countries help explain managerial decisions on voluntary disclosure in a developing country. The analysis of statistical results and interview findings leads to the development of a model of theoretical interpretation of factors influencing voluntary disclosure in annual reports. Secondly, contrary to expectations, this study finds that none of the three variables representing new governance initiatives, namely the proportion of independent directors, an independent chairman and financial year-end is statistically significant in explaining voluntary disclosure in annual reports. The statistical results show that traditional influences such as director ownership and domination of family members on the board continue to influence voluntary disclosure. Thirdly, interviews contribute to validation of statistical results in respect of selected tested variables and disclosure indices for specific companies. Interviews also enhance the interpretation of statistical findings and help in unravelling other factors influencing voluntary disclosure especially those not easily captured in a statistical model. Fourthly, the combination of qualitative interview technique, quantitative multiple regression analysis and link to theories presents a methodological extension to research in accounting disclosure practice.
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Fok, Davy Nai Hung. "A study of the form and content of investigating accountants' reports in prospectuses." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36281/1/36281_Fok_1995.pdf.

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This study has examined the form and content of 100 Investigating Accountants' Reports (IARs) contained in prospectuses of companies. Hypotheses were developed to test the variables that may affect investigating accountants in: (1) stating the level of assurance clearly and (2) presenting historical proforma financial statements. This study has also examined: (1) how investigating accountants stated the nature of their engagement; (2) reporting procedures of IARs; and (3) investigating accountants' opinion on financial forecasts. This study hopes to provide some insight for regulators and accounting bodies to determine if new regulations are required for IARs in order for investors to obtain the information "reasonably required" by them in making investment decisions.
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Ngwashi, Evangeline Asafor. "Financial Accountability in U.S. Nonprofit Organizations." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7414.

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Financial accountability is a pressing issue in United States NPOs because there is a demand, by donors and the public they serve, to implement clear accountability practices. The purpose of this study was to explore and document the financial oversight and accountability policies and procedures that successful NPOs employ to maintain clear financial accountability practices. The theoretical framework underlining this qualitative phenomenological study was a combination of social construction theory and institutional rational choice theory. The research question was focused on understanding essential financial oversight and accountability policies and procedures that should be designed for NPOs to create and maintain financial accountability. Interview data were collected from 6 participants from 4 successful emerging organizations, less than 5 years in business, and 8 participants from organizations that have a longer history, more than 5 years in business. Data were coded using the basic NVivo software package and analyzed thematically. Findings regarding the tools needed to create and maintain vital accountability policies and procedures in NPOs were as follows; need for accountability, importance of appropriate disclosure, impact of dashboard tool, expense projection, financial manager, financial misappropriation reporting, oversight policies, revenue forecasts, board members and supportive culture. The potential impact of this qualitative study for social change is that the policies, practices, and procedures of successful NPOs were identified and documented for those old, new and emerging NPOs not using them. The critical finding of this study shows the need for continued research to bring positive social change through nonprofit financial accountability policy improvement.
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Dickman, Daina Elizabeth. ""I'd created my own truths by printing my zine." Women-written Perzines as a narrative form for disclosure and advice giving." The Ohio State University, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=osu1406717512.

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Hurst, Alfred Francis Christopher. "To disclose or not to disclose : that is the systemic therapist's question. A framework for therapist self-disclosure in systemic psychotherapy." Thesis, University of East London, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.532690.

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This research study has enquired into the circumstances as to when it is appropriate for systemic therapists to use self-disclosure of personal information to their clients as a clinical intervention. Eight experienced systemic therapists were interviewed and the interviews analysed using grounded theory analysis. A wide range in the readiness to self-disclose was found amongst the research participants. This thesis discusses how family/systemic therapy practice and theory have evolved and how this process has affected the development of systemic interventions such as therapist self-disclosure. The systemic literature on the topic of therapist self disclosure is sparse and generally does not differentiate between its uses in different clinical scenarios. It shows that systemic therapy theory has concentrated on the teaching of models and technique while neglecting the development of the therapeutic relationship and interventions such as therapist self-disclosure. The research, supported by the literature, identifies a systemic professional culture that encourages caution in using therapist self-disclosure which has its origins in a number of areas including being overly influenced by Freudian thought and theory The thesis builds on work by Rowan & Jacobs (2002). Their model identified distinct ways of being a therapist which help the therapist to determine the type of therapeutic inventions that are appropriate to be used or not. Three therapist positions were found the instrumental, the fluid and the relational and these are discussed. They are related to four different self-disclosure types that have been identified in the research. Other variables that emerged from the research, in relation to self-disclosure and systemic therapy, are also discussed. The systemic 'self-disclosure framework' has been devised identifying the place of these variables in systemic therapy, with the aim of informing the systemic therapist of their options in their use of self-disclosure. Recommendations are made for systemic clinical practice and theoretical development.
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Dambre, Romain. "Le droit des sociétés face à l'innovation financière : l'exemple des contrats financiers sur actions." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010313.

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L'innovation financière tire avantage de la déconnexion entre forme juridique et substance économique. Les contrats financiers sur actions permettent de répliquer synthétiquement les attributs économiques de la propriété des actions sans organiser le transfert des droits sur la chose. Tandis que le droit des sociétés reconnaît le principe d'autonomie juridique des contrats financiers à l'égard des actions sous-jacentes en attribuant les droits politiques et pécuniaires de l'associé aux seuls titulaires de la propriété juridique des titres financiers, les principes directeurs du droit boursier conduisent à y faire exception face aux perturbations engendrées par ces techniques de dissociation de la forme juridique et de la substance économique. Affichant son pragmatisme, le régulateur boursier saisit la complexité de cette réalité dérivée pour appréhender, au-delà des catégories juridiques formelles, la substance économique des opérations réalisées. Le droit boursier adopte une approche substantielle de l'avoir et du pouvoir au sein des sociétés par actions, pour déterminer notamment l'application des régimes de déclaration des prises de participations significatives et d'offre publique obligatoire. Apparaissent alors les contours d'une méthode raisonnée de régulation de l'innovation financière en droit des sociétés cotées. La démarche que nous proposons opère tant ex ante sur le plan normatif qu'ex post au stade de la sanction. Elle suppose une réflexion d'ensemble sur l'élaboration de la norme en droit des sociétés cotées et les conditions de son application par le régulateur boursier. dans sa double fonction normative et contentieuse<br>The dissociation of legal form and economic substance is one of the main drivers of financial innovation. Equity derivatives allow parties to replicate the economic substance of share ownership without transferring the legal title itself. Whereas corporate law acknowledges the autonomy of the financial contract with respect to the underlying shares by granting voting and dividend rights to their sole legal owner, core principles of securities regulation are challenged by transactions taking advantage of the dissociation between form and substance. Taking a pragmatic stance, the regulator addresses the complexity of this derivative reality by grasping the economic substance of such transactions beyond their mere legal form. Recent developments in the major shareholding notification regime and the mandatory tender offer rule indicate an increasing focus on the substance of beneficial ownership and voting power in listed companies. From this evolution emerge the contours of a regulatory approach aiming to tackle the specific issues raised by financial innovation. The approach we advocate operates both ex ante at the normative stage and ex post at the enforcement stage of the regulatory process. It is an invitation to rethink the determinants of securities regulation as well as the role of the securities regulator in the exercise of its dual power to establish norms and to impose sanctions
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Antal, Laszlo. "Statistical disclosure control for frequency tables." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/statistical-disclosure-control-for-frequency-tables(cfee4921-b2a9-49ea-a1b5-9f04e7476131).html.

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Disclosure risk assessment of statistical data, such as frequency tables, is a prerequisite for data dissemination. This thesis investigates the problem of disclosure risk assessment of frequency tables from the perspective of a statistical institute. In the research reported here, disclosure risk is measured by a mathematical function designed for the data according to a disclosure risk scenario. Such functions are called disclosure risk measures. A disclosure risk measure is defined for frequency tables based on the entire population using information theory. If the disclosure risk of a population based frequency table is high, a statistical institute will apply a statistical disclosure control (SDC) method possibly perturbing the table. It is known that the application of any SDC method lowers the disclosure risk. However, measuring the disclosure risk of the perturbed frequency table is a difficult problem. The disclosure risk measure proposed in the first paper of the thesis is also extended to assess the disclosure risk of perturbed frequency tables. SDC methods can be applied to either the microdata from which the frequency table is generated or directly to the frequency table. The two classes of methods are called pre- and post-tabular methods accordingly. It is shown that the two classes are closely related and that the proposed disclosure risk measure can account for both methods. In the second paper, the disclosure risk measure is extended to assess the disclosure risk of sample based frequency tables. Probabilistic models are used to estimate the population frequencies from sample frequencies which can then be used in the proposed disclosure risk measures. In the final paper of the thesis, we investigate an application of building a flexible table generator where disclosure risk and data utility measures must be calculated on-the-fly. We show that the proposed disclosure risk measure and a related information loss measure are adaptable to these settings. An example implementation of the disclosure risk and data utility assessment using the proposed disclosure risk measure is given.
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McLelland, Andrew John. "The relative use of form 8-k disclosures a trading response analysis /." Diss., Texas A&M University, 2003. http://hdl.handle.net/1969/477.

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Ashley, Laura Jennifer. "The health effects of written emotional disclosure : when and for whom is disclosure beneficial?" Thesis, University of Leeds, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496118.

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Huckett, Jennifer C. "Synthetic data methods for disclosure limitation." [Ames, Iowa : Iowa State University], 2008.

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Books on the topic "Disclosure form"

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H, Jones Julie, and Massachusetts Continuing Legal Education, Inc. (1982- ), eds. Public company disclosure documents: A primer : preparation of annual reports, form 10-Ks, and proxy statements. Massachusetts Continuing Legal Education, 2002.

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Jonathan, Wolfman, and Massachusetts Continuing Legal Education, Inc. (1982- ), eds. Public company disclosure documents: A primer : preparation of annual reports, form 10-Ks and proxy statements. MCLE, 2003.

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Coopers & Lybrand., ed. Form and content of company accounts: Comprehensive coverage of disclosure requirements of the Companies Act 1985, SSAPs, and the yellow book. 3rd ed. Financial Training, 1986.

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N, Gates Megan, and Massachusetts Continuing Legal Education, Inc. (1982- ), eds. Preparation of the annual report and form 10-K: Best practices and practical tips. MCLE, 2004.

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United States. Federal Trade Commission. Bureau of Economics. Improving consumer mortgage disclosures: An empirical assessment of current and prototype disclosure forms. U.S. FTC, 2007.

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Coopers & Lybrand (Firm), ed. Form and content of company accounts: Comprehensive coverage of disclosure requirements of the Companies Acts 1985 and 1989, FRSs, SSAPs and the Yellow Book. 5th ed. Croner, 1993.

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Ahrens, Sönke. Experiment and Exploration: Forms of World-Disclosure. Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-017-8709-3.

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Klavens, Jonathan. Environmental disclosure: When and how to disclose environmental matters under SEC and accounting requirements. Massachusetts Continuing Legal Education, 2000.

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Hutner, Gordon. Secrets and sympathy: Forms of disclosure in Hawthorne's novels. University of Georgia Press, 1988.

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Bopp, Judie. At the time of disclosure: A manual for front-line community workers dealing with sexual abuse disclosures in aboriginal communities. Solicitor General Canada, 1997.

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Book chapters on the topic "Disclosure form"

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Brand, Tom. "Appendix 2.3: Sample Invention Disclosure Form." In From Innovation to Cash Flows. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118273166.app2.

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Ahrens, Sönke. "The Form of the Experimental." In Experiment and Exploration: Forms of World-Disclosure. Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-017-8709-3_3.

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Malpas, Simon. "Form, Reflection, Disclosure: Literary Aesthetics and Contemporary Criticism." In Literature and Philosophy. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230598621_18.

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Sulistyawati, Ardiani Ika, Febriyani Intan Permata, and Dyah Nirmala Arum Janie. "Corporate environmental disclosure as a form of social responsibility in the annual report." In Facing Global Digital Revolution. Routledge, 2020. http://dx.doi.org/10.1201/9780429322808-30.

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Clavel, José G., Esther Ortiz, and Isabel Martínez. "Factors which Influence Disclosure about Human Resources. An International Comparison Based on Disclosure Issued in Form 20-F and Annual Reports." In New Developments in Psychometrics. Springer Japan, 2003. http://dx.doi.org/10.1007/978-4-431-66996-8_52.

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Page, Xinru, Sara Berrios, Daricia Wilkinson, and Pamela J. Wisniewski. "Social Media and Privacy." In Modern Socio-Technical Perspectives on Privacy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-82786-1_7.

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AbstractWith the popularity of social media, researchers and designers must consider a wide variety of privacy concerns while optimizing for meaningful social interactions and connection. While much of the privacy literature has focused on information disclosures, the interpersonal dynamics associated with being on social media make it important for us to look beyond informational privacy concerns to view privacy as a form of interpersonal boundary regulation. In other words, attaining the right level of privacy on social media is a process of negotiating how much, how little, or when we desire to interact with others, as well as the types of information we choose to share with them or allow them to share about us. We propose a framework for how researchers and practitioners can think about privacy as a form of interpersonal boundary regulation on social media by introducing five boundary types (i.e., relational, network, territorial, disclosure, and interactional) social media users manage. We conclude by providing tools for assessing privacy concerns in social media, as well as noting several challenges that must be overcome to help people to engage more fully and stay on social media.
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Zhu, Rongxu, Feng Zhao, Xiaofeng Zhang, Jiandi Guo, and Meng Zhang. "Research on Public Communication of Small Reactor." In Springer Proceedings in Physics. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-1023-6_84.

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AbstractBased on the conclusions of small reactor environmental impact assessment and social stability risk assessment of small reactors, this paper conducts a special study on the public communication of small reactors. This article discusses the work content, scope and form of public communication of small reactor, and give suggestions on the scope and form of public publicity, public participation and information disclosure. It is matched with small reactor public communication theoretical system and operation manual.The research on the public communication work of small reactor can provide necessary theoretical basis and technical support for the specific public communication work of small reactor. Provide decision support for local policies and construction departments to implement public communication. It is hoped that this study can provide some reference for the public communication of small reactors in the exploratory stage.
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Busse, Erika, and Veronica Montes. "Dreamers Moms and Their Struggle for Legal Reunification: Maternal Acts of Public Disclosure as a Form of Constructive Resistance." In IMISCOE Research Series. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-65623-1_9.

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AbstractMaternal activism is a long tradition in Latin America. Its research focuses on how women mobilize their identity as mothers to take the streets to reclaim their rights, their children’s, and their families’, and ultimately to resist the actions of the State. However, how does this maternal activism manifest itself when motherhood and deportation intersect? Drawing on our ongoing ethnographic research with Dreamers Moms (DM), a grassroots organization in Tijuana, Mexico composed by Mexican women, we argue that the acts displayed by members of DM are part of an ample repertoire of what Orozco Mendoza (2019) refers to as “maternal acts of public disclosures” through which these women engage in a form of constructive resistance. Rather than trying to change the world order and, particularly, the unjust U.S. migration policy, these women, by performing these acts, seek to achieve two goals: to fight against being stripped of their humanity and dignity as they were violently expelled from the U.S. due to their deportation, and to avoid the invisibility and otherization of their subjectivity once they become deported mothers.
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Kelly, Matthew. "Hermeneutics and Information Science: The Ongoing Journey From Simple Objective Interpretation to Understanding Data as a Form of Disclosure." In Information Cultures in the Digital Age. Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-14681-8_5.

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Sachs, Jeremy, and Jeremy Sachs. "Disclosure." In An Intersectional Guide for Male Survivors of Sexual Abuse and Their Allies. Routledge, 2025. https://doi.org/10.4324/9781003423331-9.

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Conference papers on the topic "Disclosure form"

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Zhang, Beichen, and Steve Yang. "Financial Risk Disclosure Return Premium: A Topic Modeling Approach." In 2024 IEEE Symposium on Computational Intelligence for Financial Engineering and Economics (CIFEr). IEEE, 2024. https://doi.org/10.1109/cifer62890.2024.10772758.

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Ihara, Masayuki, Hiroko Tokunaga, Hiroki Murakami, et al. "Human values assessment toward AI-based patient state prediction." In Human Interaction and Emerging Technologies (IHIET-AI 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1004600.

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Recent advances in artificial intelligence (AI) technology are remarkable, and AI may predict a patient’s future state (prognosis) using large amounts of data in the future. However, patients are not always satisfied with the prediction results. In order for a patient to accept prediction results and change behaviors in life, prediction results should reflect his/her values. AI-based patient state prediction should be implemented in a way that is not only data-driven but also integrated with domain knowledge about human values. This paper reports a case study where we assessed data related to values toward building a domain knowledge for AI-based patient state prediction.We designed a rehabilitation exercise service based on a person-centered principle [1] and intervened with one patient [2]. From the preliminary stage of service design, we attempted to build rapport and motivate her. We expected her to self-disclose through repeated dialogues. While understanding her life backgrounds and values, we defined rehabilitation goals for her independent living.12 rehabilitation exercise sessions were held for three months, and questionnaires and semi-structured interviews were conducted before the first session and after the final session. Even after the experiment ended, we continued to have conversations with her and obtained information about her life after the experiment ended. Measurements taken after the experiment showed no noticeable effect on her physical functions. Regarding her self-disclosure, as the experiment progressed, she revealed more of her true feelings, including negative ones. Before the experiment, she negatively commented about daily activities that she could not do well, but after the experiment, she positively did with focusing on the things she could do, although she was not perfect. We confirmed her active participation in social activities, such as going out wearing a clothe made by sewing, a task that she had viewed negatively before the experiment. Factors that influenced her behavior changes include building rapport through repeated conversations and self-disclosure as an effect of the experimenter’s interest in and empathy for her. Regarding self-disclosure, at the beginning of the experiment, most disclosures were positive-sounding superficial ones, but gradually they changed to deeper disclosures that included negative content.The patient’s value data suggested by the self-disclosure in this study is still insufficient to form a value domain knowledge system. However, we believe that the acquisition of value data based on a patient’s self-disclosure and behavioral changes will help realize AI state prediction that will lead to patient acceptance in the future. Future work will include a detailed analysis of the factors that influenced self-disclosure and the construction of a value assessment framework.[1] Kitwood, T. and Bredin, K. (1992) Towards a theory of dementia care: Personhood and well-being, Ageing and Society, Vol.12, No.3, pp.269-287.[2] Yukihira, T et al. (2023). Toward an online rehabilitation exercise service based on personal independent living goals and risk management. Human Systems Engineering and Design (IHSED 2023): Future Trends and Applications, Vol. 112, pp.187-194.
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Tocev, Todor, Bojan Malchev, Marina Trpeska, and Zoran Minovski. "HOW DOES EU MEMBERSHIP AFFECT NON-FINANCIAL REPORTING? EVIDENCE FROM SELECTED BALKAN COUNTRIES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0014.

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Non-financial reporting is a form of transparency disclosure where companies disclose information that is not primarily focused on their financial performance, but information related to their activities that contribute to society through environmental protection, social matters, employees, human rights, anti-corruption and other activities affecting the supply chain. The purpose of this research is to analyze non-financial disclosure in selected Balkan countries and to determine how EU membership affects the scope of non-financial reporting. Four countries are included in the research, two of which are EU countries and two are non-EU countries. A total of 40 blue-chip companies that are part of the national stock market indexes for the period of 2019 to 2021 were taken as a sample in the research. We applied content analysis to 120 Audited Consolidated Annual Reports, individual Non-financial Disclosure Reports and all tabs and sub-tabs of official websites from which we identified variables to be statistically tested. A detailed descriptive and comparative analysis will be made to qualitatively and quantitatively describe the characteristics of non-financial reporting in the respective countries, and then the Multivariate Kruskal-Wallis will be conducted to test whether EU membership affects the extent, title, type, and length of the report on non-financial information.
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Kalra, Jay, Zoher Rafid-Hamed, Chiamaka Okonkwo, and Patrick Seitzinger. "Quality Care and Patient Safety: A Best Practice Model for Medical Error Disclosure." In 14th International Conference on Applied Human Factors and Ergonomics (AHFE 2023). AHFE International, 2023. http://dx.doi.org/10.54941/ahfe1003478.

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Over recent years, adverse events and medical errors have become topics of increased concern in health care. Despite the efforts of healthcare organizations and providers to prevent medical errors and adverse events, medical errors are still inevitable. Disclosure of an adverse event is essential in managing a medical error's consequences. We have previously reviewed disclosure policies at the provincial level and found no uniform approach to disclosure in Canada. Effective communication between healthcare providers, patients, and their families throughout the disclosure process is vital in supporting and fostering the physician-patient relationship. Given the variability of medical error disclosure policies, comparing the disclosure process between different health authorities may allow us to better understand the best practice model given the proper parameters. Disclosure policies can provide a framework and guidelines for appropriate disclosure, leading to more transparent practices. The purpose of this study is to review and compare the disclosure policies implemented by individual health authorities across Canada. We will evaluate each policy based on the inclusion of the following key points: avoidance of blame; support to the staff; an apology or expression of regret; avoidance of speculation; some form of patient support; education/training to healthcare workers; immediate disclosure; team-based approach; accessibility; and documentation. The clinical significance of the study is to find similarities and differences between various health regions' policies of disclosure as well as report the best practice model for medical error disclosure across Canada. We suggest implementing a uniform national policy that addresses errors in a non-punitive manner and respects the patient's right to an honest disclosure. A prime role exists for the accrediting and regulatory authorities to initiate policy changes and appropriate reforms in the area. Not only should disclosing medical errors be a routine part of medical care to enhance quality improvement, but it would also protect patients' health and autonomy.
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Mai, Vanessa, Caterina Neef, and Anja Richert. "Developing an AI-based Coaching Chatbot: A Study on Disclosure as Effectiveness Factor in Human-Machine-Coaching." In Human Interaction and Emerging Technologies (IHIET-AI 2022) Artificial Intelligence and Future Applications. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe100916.

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Coaching via chatbots can be classified as digital self-coaching. At TH Köln, an AI-based StudiCoachBot is currently being developed and implemented. The research focus is on investigating effectiveness factors in human-machine-coaching, especially in the working alliance. An interaction script for the coachbot was developed. The concept of self-disclosure was selected as an effectiveness factor, operationalized and its effectiveness compared to the self-developed concept of information disclosure. The use case is student coaching on the topic of exam anxiety. The Conversational AI Rasa was selected as suitable system architecture. The effectiveness of chatbot coaching was investigated in a study with ten students using a questionnaire. The results show that chatbot coaching is already well accepted in its current form. Information disclosure of a coachbot shows higher effectiveness in establishing a working alliance than self-disclosure of a chatbot. The study contributes to the effectiveness of digital self-coaching tools.
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Roque, Vanda, Kátia Lemos, and Helena Barbosa. "The Impact of Financial Risk Disclosures on Corporate Value: Evidence for Portugal." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.131.

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The purpose of this paper is to investigate the impact of financial risk disclosures on corporate value. Based on content analysis of 2021 annual reports of 29 nonfinancial companies listed on Euronext Lisbon, the authors construct a global disclosure index that captures financial risk disclosures, as well as 3 sub-indices to capture credit, liquidity and market risks disclosures. Using multiple linear regression models, the authors investigate the impact of financial risk disclosures on corporate value, as measured by Tobin’s Q. The results show that financial risk disclosures are still parsimonious, with corporations disclosing mainly qualitative information. The results also show a negative and statistically significant impact of market risk disclosures on corporate value. When we consider credit risk and liquidity risk disclosures, as well as the global disclosure index, the impact is not statistically significant.
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Mehdy, A. K. M. Nuhil, and Hoda Mehrpouyan. "A Multi-Input Multi-Output Transformer-Based Hybrid Neural Network for Multi-Class Privacy Disclosure Detection." In 2nd International Conference on Machine Learning Techniques and NLP (MLNLP 2021). Academy and Industry Research Collaboration Center (AIRCC), 2021. http://dx.doi.org/10.5121/csit.2021.111419.

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The concern regarding users’ data privacy has risen to its highest level due to the massive increase in communication platforms, social networking sites, and greater users’ participation in online public discourse. An increasing number of people exchange private information via emails, text messages, and social media without being aware of the risks and implications. Researchers in the field of Natural Language Processing (NLP) have concentrated on creating tools and strategies to identify, categorize, and sanitize private information in text data since a substantial amount of data is exchanged in textual form. However, most of the detection methods solely rely on the existence of pre-identified keywords in the text and disregard the inference of underlying meaning of the utterance in a specific context. Hence, in some situations these tools and algorithms fail to detect disclosure, or the produced results are miss classified. In this paper, we propose a multi-input, multi-output hybrid neural network which utilizes transfer-learning, linguistics, and metadata to learn the hidden patterns. Our goal is to better classify disclosure/non-disclosure content in terms of the context of situation. We trained and evaluated our model on a human-annotated ground truth dataset, containing a total of 5,400 tweets. The results show that the proposed model was able to identify privacy disclosure through tweets with an accuracy of 77.4% while classifying the information type of those tweets with an impressive accuracy of 99%, by jointly learning for two separate tasks.
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Efimova, Olga A. "A. Efimova Training School of Inclusive Volunteering «We are near»." In Особый ребенок: Обучение, воспитание, развитие. Yaroslavl state pedagogical university named after К. D. Ushinsky, 2021. http://dx.doi.org/10.20323/978-5-00089-474-3-2021-376-381.

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The author shows specific methods of working with volunteers-schoolchildren, which contribute to the disclosure of the concept of "people with special educational needs", form a tolerant attitude towards peers who study inclusively. School-age volunteers get an idea of the principles of volunteer activity, learn the rules of communication with peers with special educational needs, understand the meaning of volunteer assistance to those who are nearby
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Палевская, Е. М., and Л. А. Попова. "DISCLOSURE OF HUMAN CREATIVE ABILITIES FOR COMPREHENSION OF DIFFERENT METHODS IN THEIR SYNTHESIS." In Антология российской психотерапии и психологии. Crossref, 2023. http://dx.doi.org/10.54775/ppl.2023.71.82.001.

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В докладе на основе анализа творческой деятельности художника рассматриваются приемы, возвращающие человеку возможность творчества и формирующие способность к творчеству как в узком смысле художественного творчества, так и в широком смысле творчества жизненного процесса, на основе методик, включая кататимно-имагинативную психотерапию, арт-терапевтические практики на основе глинотерапии, а также авторскую систему ресурсной адаптации Л. А. Поповой. The report, based on the analysis of the artist's creative activity, examines techniques that return a person to the possibility of creativity and form the ability to create both in the narrow sense of artistic creativity and in the broad sense of the creative life process, based on techniques, including katathymic-imaginative psychotherapy, art therapy practices based on clay therapy, as well as the author's system of resource adaptation (L.A. Popova).
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Kolyvanova, Larisa Aleksandrovna, Ekaterina Viktorovna Dudina, and Nadezhda Petrovna Iakovinich. "The use of Web 2.0 services in organizing the individual educational trajectory of students." In All-Russian scientific and practical conference. Publishing house Sreda, 2023. http://dx.doi.org/10.31483/r-105370.

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The article reveals the features of the use of Web 2.0 services in the educational process in order to organize the individual educational trajectory of students. This learning path contributes to the disclosure of students' individual abilities and opportunities in the field of mastering educational programs, taking into account their psychophysical characteristics. As a result of the use of Web 2.0 services, students form a certain range of cognitive actions that reveal their individual characteristics of studying a particular subject.
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Reports on the topic "Disclosure form"

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Huet-Vaughn, Emiliano, Nicholas Muller, and Yen-Chia Hsu. Livestreaming Pollution: A New Form of Public Disclosure and a Catalyst for Citizen Engagement? National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24664.

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Ramachandran, Sivananth, and Matthew Chan. Enhancement of Climate-Related Disclosures under the Environmental, Social and Governance Framework. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.7.

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CFA Institute and CFA Society Hong Kong call for auditor oversight and a proportionate approach to climate disclosure, as Hong Kong Exchanges and Clearing proposals steer Hong Kong towards early adoption and adaptation of ISSB-aligned disclosures.
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Moreno, Ángel Iván, and Teresa Caminero. Assessing the data challenges of climate-related disclosures in european banks. A text mining study. Banco de España, 2023. http://dx.doi.org/10.53479/33752.

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The Intergovernmental Panel on Climate Change (IPCC) estimates that global net-zero should be achieved by 2050. To this end, many private firms are pledging to reach net-zero emissions by 2050. The Climate Data Steering Committee (CDSC) is working on an initiative to create a global central digital repository of climate disclosures, which aims to address the current data challenges. This paper assesses the progress within European financial institutions towards overcoming the data challenges outlined by the CDSC. Using a text-mining approach, coupled with the application of commercial Large Language Models (LLM) for context verification, we calculate a Greenhouse Gas Disclosure Index (GHGDI), by analysing 23 highly granular disclosures in the ESG reports between 2019 and 2021 of most of the significant banks under the ECB’s direct supervision. This index is then compared with the CDP score. The results indicate a moderate correlation between institutions not reporting to CDP upon request and a low GHGDI. Institutions with a high CDP score do not necessarily correlate with a high GHGDI.
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Schaffer, Kim B. Recommendations for Federal Vulnerability Disclosure Guidelines. National Institute of Standards and Technology, 2023. http://dx.doi.org/10.6028/nist.sp.800-216.

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Wood, Susan, Eliabeth Van Zyl, Soraya Senosier, and Reidar Kvam. Stakeholder Engagement and Information Disclosure. Edited by Julio Rosas. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013493.

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This publication is an update of the technical note on Meaningful Consultation, which described principles and content that should be present for a consultation process to be considered meaningful. The updated publication describes principles of a meaningful stakeholder engagement process from consultation to engagement throughout the lifetime of a program. It is consistent with existing the IDBs Environmental and Social Policy Framework and reflects both explicit and implicit requirements in these policies and accompanying procedures and requirements. It is also broadly consistent with policy requirements of other IFIs, and with national legislation in many countries. The content of the note has also been informed by international good practice developed not only by IFIs, but also by UN agencies such as UNDP; academia; civil society; and others, both through formal policy language or guidance, and more informally through evolving case practice experience.
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Gould, Matthew, and Matthew D. Rablen. Voluntary disclosure schemes for offshore tax evasion. The IFS, 2018. http://dx.doi.org/10.1920/wp.ifs.2018.w1807.

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Gwin, Catherine, Mayra Ruiz, Saleema Vellani, and Alejandro Guerrero. IDB-9: Access to Information. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010517.

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Following up on the IDB-9 commitments, the Inter-American Development Bank (IDB, or Bank) established a new Access to Information Policy that took effect on January 1, 2011. The new policy was expected to match international best practices and to increase the overall transparency of the Bank, strengthening its governance and development effectiveness. This review assesses the extent to which the access to information reform has been fully and effectively implemented. The review finds that the new policy largely matches best practices in comparator institutions, with, however, one provision that is unique to the IDB policy and inconsistent with the core principle of transparency: a broadly written exception to disclosure of country-specific information to which a country objects. As evidence of country use of this exception already suggests, this exception could completely undermine the access to information reform endeavor. The policy cannot be implemented effectively unless the country-specific exception is narrowed. Overall, the Bank is in the process of fully implementing the Access to Information Policy. Implementation progress has been substantial in the key areas of designing a regulatory framework, training staff, upgrading the Bank's document management system, and establishing governance structures and processes; and issues are being addressed as they become evident. Still, key steps to full and effective implementation remain under way. As a consequence, the effectiveness of the new policy has been significant in relation to the disclosure of key documents (such as Board-related information) but remains limited overall. Important revisions to the Implementation Guidelines have taken much longer than planned, and remain a work in progress. Timely disclosure and improved online access remain challenges. The share of documents made public under the new policy has decreased marginally, and staff and external stakeholders report limited awareness of the new policy. These findings reflect a need to improve IT monitoring systems to ensure policy compliance, expand staff training, broaden the communications strategy, and improve the online accessibility of information. This review offers six suggestions for further actions to advance effective implementation of the Access to Information Policy: (i) revise the policy to clarify that redaction is the remedy for country objections to disclosure of country-specific information, and make explicit that the final decision on the handling of information lies with the Bank, after consultation in cases of country concern; (ii) to be consistent with IDB-9 commitments to disclose project results, include Expanded Project Supervision Reports (XPSRs) in the list of disclosed information for non-sovereign-guaranteed operations; (iii) to effectively monitor policy compliance, establish a mechanism to spot-check the accuracy of document classification; (iv) enhance and launch the planned tracking system for timely disclosure of public information; (v) improve the IDB's website and better integrate the different repository systems to ensure easy and adequate accessibility to the Bank's information; and (vi) identify and track indicators of transparency.
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Klesta, Matthew. Home Mortgage Lending by Race and Income in the Time of Low Interest Rates: Examples from Select Counties in Kentucky, Ohio, and Pennsylvania from 2018 through 2021. Federal Reserve Bank of Cleveland, 2022. http://dx.doi.org/10.26509/frbc-cd-20221129.

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Signed into law in 1975 by President Ford, the Home Mortgage Disclosure Act (HMDA) requires most financial institutions to disclose information on their mortgage lending. Annually, this information creates a publicly accessible data set that includes millions of records and covers about 90 percent of mortgage lending in the United States (Gerardi, Willen, and Zhang, 2020). More information on HMDA can be found in the summary "What is HMDA and why is it important?" Several years ago, the Cleveland Fed examined data for seven large urban counties in the Fourth District. At that time, we looked at how these counties performed post-Great Recession. In this report, we revisit those seven counties and examine how they performed during the COVID-19 pandemic and in an environment of record-low interest rates. This report is an analysis of HMDA data from 2018 through 2021 in seven counties: Allegheny, Pennsylvania (Pittsburgh); Cuyahoga, Ohio (Cleveland); Fayette, Kentucky (Lexington); Franklin, Ohio (Columbus); Hamilton, Ohio (Cincinnati); Lucas, Ohio (Toledo); and Montgomery, Ohio (Dayton). It focuses on several aspects of mortgage lending categorized by borrower race and income.
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Manwaring, Priya, and Tanner Regan. Public Disclosure and Tax Compliance: Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.088.

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In many lower-income countries, where property taxes could provide a significant source of revenue for cities grappling with growing populations, cities often face limited capacity to effectively enforce tax collection. This constraint hinders their ability to fund and deliver essential local services. In Kampala, property taxes levied on buildings – are the single largest component of own source revenues, accounting for over 38 per cent of local revenues in 2019/20. However, compliance with this tax is low in cities in many low-income countries, and Kampala is no exception. Only 12 per cent of billed properties paid their rates on time in 2019/20, resulting in only 34 per cent of potential revenue being raised. In this context, we study the impact of a common policy tool aimed at raising tax compliance: public disclosure of tax behaviour. The effect of such policies in low compliance settings is not well understood, but despite mixed evidence on the effectiveness of public disclosure policies, many governments use these kinds of ‘shame’ or ‘honour’ lists to try to promote tax compliance. Summary of Working Paper 208.
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Manwaring, Priya, and Tanner Regan. Public Disclosure and Tax Compliance: Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.063.

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In many countries, tax administrations have only a low capacity to enforce tax collection. In such circumstances, public disclosure policies – where the compliance and/or non-compliance of taxpayers is made public – are an appealing tool to raise compliance. However, the effect of such policies in low-compliance settings is not well understood. Through a field experiment conducted in 2021 with over 65,000 property taxpayers in Kampala, Uganda, we study the effects of reporting delinquents and recognising compliers. While the threat of publicly disclosing delinquency raises compliance, subsequently disseminating delinquent behaviour lowers the compliance of others. Public recognition has even more consistent perverse effects: it lowers compliance both for those promised recognition and for other taxpayers who receive this information. These results are consistent with a model of tax evasion where taxpayers wish to avoid being known as tax-eligible (property owners in this case) and where there is limited shame in delinquency. Public dissemination of information on tax behaviour reduces overall compliance by indicating to taxpayers that actual compliance rates are lower than they had previously believed. Overall, public disclosure policies in this context are ineffective at raising revenue, and sending enforcement reminders is more effective.
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