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Journal articles on the topic 'Leaks (Disclosure of Information)'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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1

MATOS, ANA ALMEIDA, and JAN CEDERQUIST. "Non-disclosure for distributed mobile code." Mathematical Structures in Computer Science 21, no. 6 (2011): 1111–81. http://dx.doi.org/10.1017/s096012951100017x.

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With the emergence of the new possibilities offered by global computing, new security issues follow from the fact that these possibilities can be equally exploited by parties with malicious intentions. Many attacks arise at the application level, and can be tackled by means of programming language techniques. For instance, confidentiality can be violated during the execution of programs that reveal secret information. This kind of program behaviour can be avoided by information flow analyses that detect the encoding of illegal flows.This paper studies information flows that occur in distribute

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Wang, Qian. "Privacy Leaks Protection in Music Streaming Services Using an Intelligent Permissions Management System." Computational Intelligence and Neuroscience 2022 (June 8, 2022): 1–7. http://dx.doi.org/10.1155/2022/5027256.

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A security violation is referred to as a personal data breach when it leads to unintentional and unlawful destruction, loss, alteration, unauthorized disclosure, or access to personal data that has been communicated, stored, or otherwise processed in some other manner. Based on the principles of information security, we can define a breach of confidentiality as the unauthorized or accidental disclosure or access to personal data, a breach of integrity as the unauthorized or accidental alteration of personal data, and a breach of availability as the unauthorized or accidental loss of access to

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Peer, Eyal, and Alessandro Acquisti. "The impact of reversibility on the decision to disclose personal information." Journal of Consumer Marketing 33, no. 6 (2016): 428–36. http://dx.doi.org/10.1108/jcm-07-2015-1487.

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Purpose This paper aims to examine how reversibility in disclosing personal information – that is, having (vs not having) to option to later revise or retract personal information – can impact consumers’ willingness to divulge personal information. Design/methodology/approach Three studies examined how informing consumers they may (reversible condition) or may not (irreversible condition) revise their personal information in the future affected their propensity to disclose personal information, compared to a control condition. Findings Study 1 (which included three experiments with different t

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Isaeva, Marta Z., Nikita S. Kalitin, and Timur G. Aigumov. "RESEARCH OF INFORMATION TECHNOLOGY SECURITY STRATEGIES FOR COMPUTER NETWORKS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 145 (2024): 88–93. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.02.012.

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The improvement of computer network technologies has brought convenience to people’s lives. With the growing popularity of Internet users, more attention has been paid to the security of computer networks. The security problems of computer networks are mainly related to the strong development of computer networks, the presence of insecurity and the possibility of disclosure of user information, the occurrence of leaks, intrusion risks and other phenomena. Therefore, we must pay attention to information management of computer networks, strengthen protection and ensure the safety of users during

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Wang, Xinshuo. "Determinants and Consequences of Illegal Information Disclosure: Evidence from Gangzhou Langqi." BCP Business & Management 30 (October 24, 2022): 132–39. http://dx.doi.org/10.54691/bcpbm.v30i.2413.

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The accounting information disclosed by listed companies is the intermediary between companies and investors, so the premise of accounting information disclosure of listed companies is open and true. However, there are many listed companies for their own interests, so as to disclose information fraud, which leads to the disclosure of illegal information. Now, listed companies disclosure of illegal information emerge in endlessly, repeatedly banned. Taking the violation information disclosure of Guangzhou Langqi as an example, this paper analyzes the motivation of violation information disclosu

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Yao, Jianbo, and Chaoqiong Yang. "Information exposure rating based on hierarchical model for big data." MATEC Web of Conferences 309 (2020): 03018. http://dx.doi.org/10.1051/matecconf/202030903018.

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Big data improves the function of information, but also increases the exposure of information leakage. From the perspective of information leakage, Information entropy is used to quantify information, and the quantitative index of security exposure are identified as mutual information, and a hierarchical exposure assessment model is established. With the help of local priority principle, classify the types of information leaks and attack methods, the mutual information is determined as quantitative indicators for the exposure of information disclosure. The security exposure of information leak

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Vgena, Kitsiou, Kalloniatis, Kavroudakis, and Gritzalis. "Toward Addressing Location Privacy Issues: New Affiliations with Social and Location Attributes." Future Internet 11, no. 11 (2019): 234. http://dx.doi.org/10.3390/fi11110234.

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Nowadays, location-sharing applications (LSA) within social media enable users to share their location information at different levels of precision. Users on their side are willing to disclose this kind of information in order to represent themselves in a socially acceptable online way. However, they express privacy concerns regarding potential malware location-sharing applications, since users’ geolocation information can provide affiliations with their social identity attributes that enable the specification of their behavioral normativity, leading to sensitive information disclosure and pri

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Einhorn, Eti, and Amir Ziv. "Unbalanced Information and the Interaction between Information Acquisition, Operating Activities, and Voluntary Disclosure." Accounting Review 82, no. 5 (2007): 1171–94. http://dx.doi.org/10.2308/accr.2007.82.5.1171.

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As different activities cannot be measured or communicated with the same precision, accounting information is often only a partial and unbalanced reflection of the fundamental economics, emphasizing certain aspects of the underlying operations while disregarding others. We highlight this inherent imbalance in information as the source of an interaction between corporate operating and discretionary disclosure strategies, and thereby also as an important determinant of the information acquisition strategy. We demonstrate that information imbalance, via its distorting effect on operating activiti

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Kolb, Aaron, Marilyn Pease, Daniel W. Sacks, and Joshua Quick. "Blind Disclosure." American Economic Journal: Microeconomics 15, no. 2 (2023): 41–79. http://dx.doi.org/10.1257/mic.20210182.

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We develop and test a theory of blind disclosure. A sender chooses whether to disclose information based on a preliminary, private signal. In the unique equilibrium, contrary to the literature’s canonical unraveling result, senders disclose only if their preliminary signal exceeds a cutoff. This cutoff rule leads to partial unraveling in environments with either risk aversion or moral hazard, and disclosure decreases with uncertainty. Using unique administrative data on disclosed and undisclosed grades in a large university, we find that the model is consistent with student choices during spri

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Ho, Poh-Ling, Gregory Tower, and Dulacha G. Barako. "Improving governance leads to improved corporate communication." Corporate Ownership and Control 5, no. 4 (2008): 26–33. http://dx.doi.org/10.22495/cocv5i4p3.

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Significant changes and reforms have been initiated around the world and in a Malaysian context with the aim of enhancing corporate governance and transparency. The nature of these regulatory reforms clearly impacted on firm management’s incentives to disclose information voluntarily. This study empirically examines the influence of corporate governance structure on voluntary disclosure practices of Malaysian listed firms from 1996 to 2001. This important timeframe encompasses the time period before the Asian Financial Crisis and the aftermath of regulatory reforms such as the revamped KLSE Li

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Cui, Mingwu, Fangfang Ding, and Kun Cai. "The Influence of Self-Efficacy of College Students in Privacy Protection and Behavior in Social Networking Context." Scientific and Social Research 6, no. 3 (2024): 126–43. http://dx.doi.org/10.26689/ssr.v6i3.6445.

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In the era of mobile social media, users who show themselves on social platforms will face the risk of privacy breaches. Frequent data leaks and increasingly complex social media privacy protection terms intensify users’ privacy concerns, along with mandatory privacy exposure, contributing to privacy fatigue among users. This study examines the changes in privacy protection behavior among college students under the influences of privacy concerns and privacy fatigue from the perspective of self-efficacy in privacy protection. Data is collected through a questionnaire survey, and a structural eq

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Gao, Shan, Shuang Ling, and Wenhui Liu. "The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective." Sustainability 10, no. 12 (2018): 4372. http://dx.doi.org/10.3390/su10124372.

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In recent years, social media has had a crucial role in promoting governments to act more responsibly. However, few studies have investigated whether social media use actually leads to increased disclosure during environmental incidents, or how social media influences regional governments’ information disclosure, even though delayed and insufficient disclosure on relevant incidents is often widespread in China. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local governments, and examine the rol

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Mu'min, Muh Amirul, Abdul Fadlil, and Imam Riadi. "Analisis Keamanan Sistem Informasi Akademik Menggunakan Open Web Application Security Project Framework." JURNAL MEDIA INFORMATIKA BUDIDARMA 6, no. 3 (2022): 1468. http://dx.doi.org/10.30865/mib.v6i3.4099.

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Information system security is one of the important things in the development of technology to protect comprehensive and structured data or information. The Academic Information System (SIA) has a service to receive requests in the form of HTTP or HTTPS protocol website pages from clients called browsers. Intruders can hack websites without the owner's knowledge. This research was conducted to find the vulnerability of SIA STIKES Guna Bangsa Yogyakarta. The framework used is the Open Web Application Security Project (OWASP) which is usually used to evaluate systems or applications. The tools u

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Basuony, Mohamed A. K., Ehab K. A. Mohamed, and Khaled Samaha. "Board structure and corporate disclosure via social media: an empirical study in the UK." Online Information Review 42, no. 5 (2018): 595–614. http://dx.doi.org/10.1108/oir-01-2017-0013.

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PurposeThe purpose of this paper is to investigate the impact of board structure on voluntary corporate disclosure via social media among the top 150 companies listed on the London Stock Exchange.Design/methodology/approachA disclosure index comprising of a set of items that encompass two facets of disclosure, namely corporate disclosure via social networks and social media sites, is developed and used. Binary logistic regression is used to test the research hypotheses.FindingsThe results of this study reveal the underlying relations between board composition and control variables as the deter

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Staley, Daniel. "Keeping Secrets." Mechanical Engineering 132, no. 08 (2010): 31–33. http://dx.doi.org/10.1115/1.2010-aug-3.

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This article explains how companies can handle confidential information properly to reduce leaks to competitors. Once a company identifies what information is or contains a trade secret, it is beneficial to list all trade secrets and sensitive material in a central register or secure computer database. Classifying trade secrets can also help determine how valuable a particular trade secret is to the company. Companies can restrict disclosure of trade secrets to key employees with a “need to know.” They can also require key employees to sign individual secrecy and noncompete agreements, making

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Tohang, Valentina. "Corporate Voluntary Disclosure and Cost of Equity in an Emerging Country: Evidence from Indonesia." Advanced Science Letters 21, no. 4 (2015): 898–902. http://dx.doi.org/10.1166/asl.2015.5920.

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This study aims to examine the impact of voluntary disclosure on cost of equity of Indonesian firms. Using a sample of LQ45 listed firms in the period 2010–2011; we find that increasing voluntary disclosure reduces firms’ cost of equity capital. The result persists even after we control with other common variables influencing cost of equity. This result supports findings from prior research in emerging countries. Thus, it could be conjectured that, regardless of the efficiency of the financial reporting environment, voluntary disclosure does reduce information asymmetry, which leads to lower c

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Wang, Siyu, Nafei Zhu, Jingsha He, Da Teng, and Yue Yang. "Privacy Disclosure in the Real World." International Journal of Information Security and Privacy 16, no. 1 (2022): 1–22. http://dx.doi.org/10.4018/ijisp.2022010101.

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Privacy protection is a hot topic in network security, many scholars are committed to evaluating privacy information disclosure by quantifying privacy, thereby protecting privacy and preventing telecommunications fraud. However, in the process of quantitative privacy, few people consider the reasoning relationship between privacy information, which leads to the underestimation of privacy disclosure and privacy disclosure caused by malicious reasoning. This paper completes an experiment on privacy information disclosure in the real world based on WordNet ontology .According to a privacy measure

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Barth, Mary E., Wayne R. Landsman, and Daniel J. Taylor. "The JOBS Act and Information Uncertainty in IPO Firms." Accounting Review 92, no. 6 (2017): 25–47. http://dx.doi.org/10.2308/accr-51721.

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ABSTRACT This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the Emerging Growth Company (EGC), and exempts EGCs from several disclosures required for non-EGCs. Our findings are consistent with proprietary cost concerns motivating EGCs to eliminate some of the previously mandatory disclosures, which increases information uncertainty in the IPO market, attracts investors who rely more on private information, and leads EGCs to provide additional post-IPO disclosures to mitigat

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Lee, Jaehong, Suyon Kim, and Eunsoo Kim. "Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System." Sustainability 13, no. 17 (2021): 9955. http://dx.doi.org/10.3390/su13179955.

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The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the relationship between the voluntary disclosure of carbon emissions and firm value with data from the Korean stock market from 2014 to 2019. This study shows that the firms that voluntarily disclose information on carbon emissions increase their value. Additionally, the sufficient number and working experience of internal control personnel in each accounting, financing, and infor

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Wencel, Agnieszka. "The disclosure of tax risk in the financial reports of public companies." Zeszyty Teoretyczne Rachunkowości 46, no. 3 (2022): 197–215. http://dx.doi.org/10.5604/01.3001.0015.9604.

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Purpose: The purpose of the article is to analyze the scope and quality of tax risk disclosures in financial reports. With this objective, the following research question was formulated: In what areas and in what detail do listed companies in Poland disclose information about tax risk? The subject of tax risk disclosures was raised due to numerous changes to fiscal regulations introduced in recent years aimed at tightening the tax system. In the common opinion of entrepreneurs, the structure and content of the new regulations are ambiguous, raise many doubts, and impose on taxpayers a wide sco

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Wu, Linzhi. "Study on the Game of Carbon Disclosure under the Perspective of Philosophy of Science and Technology." International Journal of Education and Humanities 13, no. 2 (2024): 117–23. http://dx.doi.org/10.54097/z45a6w45.

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The society gradually pays attention to carbon information disclosure, and it is very important for human beings to pay attention to carbon information disclosure and the formulation of a series of regulations in their actions on climate issues, but some enterprise subjects ignore carbon emissions and falsely disclose carbon information based on the principle of profit maximization, which leads to the difficulty of solving environmental problems. From the perspective of philosophy of science and technology, this paper tries to study the game strategy and information asymmetry among enterprises

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Mokrosinska, Dorota. "Why Snowden and not Greenwald? On the Accountability of the Press for Unauthorized Disclosures of Classified Information." Law and Philosophy 39, no. 2 (2019): 203–38. http://dx.doi.org/10.1007/s10982-019-09367-1.

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AbstractIn 2013, following the leaks by Edward Snowden, The Guardian published a number of classified NSA documents. Both leaking and publishing leaks violate the law prohibiting unauthorized disclosures. Accordingly, there are two potential targets for prosecution: the leakers and the press. In practice, however, only the leakers are prosecuted: Snowden is facing a threat of 30 years’ imprisonment; no charges have been made against The Guardian. If both leaking and publishing leaks violate the law, why prosecute only the leakers and not the press? I consider and reject two arguments. The firs

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Lin, Yuchen, Yangbo Song, and Jinsong Tan. "The governance role of institutional investors in information disclosure." Nankai Business Review International 8, no. 3 (2017): 304–23. http://dx.doi.org/10.1108/nbri-01-2017-0005.

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Purpose As an important participant in capital market, institutional investors play a principal role in improving corporate governance. Most existing studies have focused on institutional ownership and its economic consequences. Nevertheless, they have not provided sufficient insight on the governance behavior of institutional investors as well as the underlying incentive mechanism. This paper aims to analyze the governance role of institutional investors in information disclosure and provide related evidence. Design/methodology/approach The authors propose a novel theory to analyze the instit

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Bagnoli, Mark, and Susan G. Watts. "Oligopoly, Disclosure, and Earnings Management." Accounting Review 85, no. 4 (2010): 1191–214. http://dx.doi.org/10.2308/accr.2010.85.4.1191.

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ABSTRACT: We examine how biased financial reports (managed earnings) affect product market competition and how product market competition affects incentives to bias financial reports in a model with fully rational firms. We find that Cournot competitors bias their reports to create the impression that their costs are lower than they actually are. This bias leads to lower total production and a higher product price, even though each firm fully understands its rival’s incentives to bias its financial reports. The magnitude of the bias is larger when firms compete in more profitable product marke

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Li, Ping, Min Cang Fu, Jun Li Li, Dong Yang Guo, He Yan Li, and Ying Liu. "Research of Protection Methods on Information Leakage from Gap." Applied Mechanics and Materials 135-136 (October 2011): 1183–86. http://dx.doi.org/10.4028/www.scientific.net/amm.135-136.1183.

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This paper is analyzed based on the principles and methods of the information electromagnetic disclosure. FLO/EMC research is done of the problem of the developed anti-disclosure electronic equipment box [1]. The current distribution of the box's inside surface is analyzed through simulate the shielding box's gap. The shielding effect of the box's different gaps in given. With the principle of the information leak, the suggestions of the conductive gasket to prevent information leak is proposed to support the design of the anti-leakage equipment theoretically.

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Syshchikova, Elena N., Ekaterina E. Makarova, and Marina N. Muratova. "SUBSTANTIATION OF THE NEED TO IMPLEMENT A CONTINUOUS INFORMATION SECURITY PROCESS AT ENTERPRISES." Krasnoyarsk Science 13, no. 1 (2024): 7–21. http://dx.doi.org/10.12731/2070-7568-2024-13-1-226.

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The article discusses information security in the system of an industrial enterprise. Attention is focused on the need to implement a continuous information security process to protect all information assets from leaks, theft and unauthorized disclosure, the main provisions of information security management standards are analyzed. Objective: To optimize the methods of software protection of modern industrial enterprises, as well as to reduce threats and vulnerabilities related to information security at enterprises. Method or methodology of the work: In the process of investigating the proble

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Cachia, Franklin. "Tax Transparency for Intermediaries: The Mandatory Disclosure Rules and Its EU Impact." EC Tax Review 27, Issue 4 (2018): 206–17. http://dx.doi.org/10.54648/ecta2018022.

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Tackling tax avoidance and evasion is among the political priorities in the EU, with a view to creating a deeper and fairer single market. In this context, the European Commission (EC) has presented in recent years a number of initiatives in order to promote a fairer tax system. Enhancing transparency is one of the key pillars in the EC’s strategy to combat tax avoidance and evasion. In particular the exchange of information between tax administrations is crucial in order to provide them with the necessary information to exercise their duties efficiently. Recent leaks, including the Panama Pap

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Ismail, Tariq H. "Does Egyptian universities’ disclosure on social responsibility enhance sustainable development?" Journal of Humanities and Applied Social Sciences 2, no. 2 (2019): 81–99. http://dx.doi.org/10.1108/jhass-08-2019-0042.

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Purpose This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development. Design/methodology/approach An index of social responsibility that fits the Egyptian universities is established, comprising four dimensions: organizational governance, energy and environment resource sustainability, human resource development and community participation and community development. This index has been used to score the disclosure level of social responsibility of Egy

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Wang, Yijing, Jingyi Zhang, and Lupeng Zhang. "Analysis of Users Balance Between Private and Public -- One Case from the TikTok." Communications in Humanities Research 12, no. 1 (2023): 146–60. http://dx.doi.org/10.54254/2753-7064/12/20230070.

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Information privacy is of paramount importance to everyone, but there are many Internet users privacy leaks. But inevitably, internet users need to provide some information of their own to satisfy a better web experience. Therefore, it is necessary to study the balance between personal information sharing and personal privacy. The studys goal is to develop a mathematical model that quantifies the trade-offs between individuals and society regarding the disclosure of private information. In the process of research, researchers use targeted questionnaires to obtain first-hand raw data, analyze u

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Putra, Adhitya Agri, Nanda Fito Mela, and Ferdy Putra. "Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati." Jurnal Akuntansi Keuangan dan Bisnis, Vol. 14 No. 2 (2021) (November 30, 2021): 231–40. http://dx.doi.org/10.35143/jakb.v14i2.5151.

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This research aims to examine the determinant factors of sustainability report disclosure. Determinant factors include regulation of partnership and environmental development programs by state-owned firms, regulation of sustainability finance by listed firms on the Indonesian Stock Exchange, industry sensitivity, analyst coverage, and information asymmetry. Regulation of partnership and environmental development programs by state-owned firms is measured by state-owned status. Regulation of sustainability finance by listed firms on the Indonesian Stock is measured by period of before and after

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Gurtuev, Alim, Zaur Ivanov, and Anzor Sabanchiev. "Information disclosure in a local socio-economic system with tacit knowledge and information asymmetry." E3S Web of Conferences 164 (2020): 09021. http://dx.doi.org/10.1051/e3sconf/202016409021.

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We study the effects of institutional information disclosure on the market equilibrium in a local market with knowledge asymmetry and scarce information. The purpose of our work is the analysis of long-term efficiency of a dedicated institutional mechanism of information disclosure for such a market. The paper presents the game-theoretic model of a local property rights market with an infrastructural institution disclosing non-personalized information in a system with a combination of market elements, administrative and shadow economy. For each object, there is some hidden non-transferrable in

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Sahore, Nidhi Sharma, and Anshul Verma. "Corporate Disclosures and Financial Performance of Selected Indian Manufacturing and Non- Manufacturing Companies." Accounting and Finance Research 6, no. 1 (2017): 119. http://dx.doi.org/10.5430/afr.v6n1p119.

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Disclosures play a pivotal role in addressing the issues related to information asymmetry and agency costs of firms. Voluntary disclosures are those disclosures which are beyond the compulsory ones and are communicated portraying a better image of the company and its prospects in front of its investors. Therefore this study intends to extend various aspects of corporate disclosure practices, mainly voluntary disclosures of selected Indian companies. Under contract theory of economics, information asymmetry leads to superfluous decisions because of information gap between the parties. It is als

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Wu, Tsing-Zai, and Pin-Sheng Lee. "Information Transparency, Corporate Governance, And Convertible Bonds." Journal of Applied Business Research (JABR) 30, no. 2 (2014): 541. http://dx.doi.org/10.19030/jabr.v30i2.8424.

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Information transparency is a popular topic in capital markets. A firms corporate governance policy, which influences its disclosure behavior and disclosure quality, influences the information transparency perceived in relation to that firm. It was previously understood that greater information asymmetry between investors and issuers/underwriters translates into a larger discount required to be offered in bond pricing by the issuing firm, to attract investors. In this paper, we numerically analyze: (a) the effect of the composition of the board structure on corporate information transparency u

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Göttsche, Max, Stephan Küster, and Tobias Steindl. "To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions." International Journal of Accounting 55, no. 03 (2020): 2050012. http://dx.doi.org/10.1142/s1094406020500122.

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Prior studies on the relationship between culture and discretionary disclosure fail to account for concurrent managerial incentives to reveal private information to the capital market. Our study extends the literature by investigating whether these managerial incentives offset the cultural influence on managers’ discretionary disclosure decisions. To this end, we exploit a setting in which managers have the discretion to influence both the quantity and quality of disclosure and can thereby either conceal or reveal private information. For a sample of European firms, we find that despite incent

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Voss, Paul, and Marius Kulms. "Separating Ownership and Information." American Economic Review 112, no. 9 (2022): 3039–62. http://dx.doi.org/10.1257/aer.20211069.

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This paper identifies an upside of the separation of ownership and control, typically the source of inefficiencies in the theory of the firm. Because insiders obtain private information by exercising control, the separation of ownership and control leads to a separation of ownership and information. We show that this separation is necessary for efficient trade in the market for corporate control. The analysis reveals how strategic communication between inside and outside shareholders facilitates takeovers by eliciting external bidders’ private information. Our results call into question mandat

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Guo, Xiaomei, Changlan Yang, Qi Ban, and Yang Xie. "The Impact of Mandatory Corporate Social Responsibility Disclosure on Enterprise Risk-Taking: Facilitative or Constraining?" Sustainability 16, no. 12 (2024): 5160. http://dx.doi.org/10.3390/su16125160.

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Using Chinese A-share listed companies from 2006 to 2013 as the research sample, this paper empirically examines the impact and mechanism of the mandatory CSR disclosure policy on Chinese firms’ risk-taking by combining the difference-in-differences (DID) approach. This study finds that the implementation of the policy increases firms’ operating costs and leads to an increase in their financing constraints, which ultimately creates a disincentive for firms to take risks. Second, we also find that, relative to firms that do not disclose CSR reports, the sales revenues, R&D investment and in

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Ban, Qi, and Huiting Zhu. "Quality of Mandatory Social Responsibility Disclosure and Total Factor Productivity of Enterprises: Evidence from Chinese Listed Companies." Sustainability 15, no. 13 (2023): 10110. http://dx.doi.org/10.3390/su151310110.

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This study attempts to determine whether improving the quality of mandatory corporate social responsibility (CSR) information disclosure can have a positive impact on a firm’s development. To this end, an empirical analysis is conducted to establish a relationship between the quality of mandatory CSR information disclosure and a firm’s total factor productivity (TFP), using data from A-share listed companies in China over the period 2009–2020. The results show that: (1) Improving the quality of mandatory CSR disclosure leads to a significant increase in a firm’s TFP. (2) By alleviating a firm’

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Dang Anh Tuan, Pham Dieu Linh, Phan Bao Khanh, Trinh Ngoc Quang Anh, Do Khoi Nguyen, and Phan Thi Tuyet. "Impact of Information Disclosure on Financial Risks of Listed Real Estate Companies in Vietnam." VNU University of Economics and Business 3, no. 2 (2023): 30. http://dx.doi.org/10.57110/vnujeb.v3i2.159.

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The study analyzes the impact of disclosure on the financial risks of real estate development companies. The data was collected from the annual reports and financial statements of 35 listed companies on the Ho Chi Minh City Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) from 2019 to 2021. The results show that more information disclosure leads to lower financial risks for companies besides other firm-specific factors. According to the regression results of the financial risk model, variables such as return on sales (ROS), return on total assets (ROA), and inventory turnover (IT) are

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Chen, Yanjun, and Sikang Zhang. "Accounting Information Disclosure and Financial Crisis Beforehand Warning Based on the Artificial Neural Network." Wireless Communications and Mobile Computing 2022 (March 18, 2022): 1–11. http://dx.doi.org/10.1155/2022/1861584.

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With the continuous development of China’s market economy, market competition has become increasingly fierce. In this context, enterprises will face more and more problems. Among them, the financial crisis is undoubtedly the most significant and the biggest problem that threatens the survival and development of enterprises, and it is an unavoidable problem for all enterprises. Irregular accounting information disclosure is an important factor that leads to the financial crisis of enterprises. Because accounting information contains a lot of important financial information within the enterprise

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Derbez, Benjamin, Antoine de Pauw, Dominique Stoppa-Lyonnet, Frédéric Galactéros, and Sandrine de Montgolfier. "Familial disclosure by genetic healthcare professionals: a useful but sparingly used legal provision in France." Journal of Medical Ethics 45, no. 12 (2019): 811–16. http://dx.doi.org/10.1136/medethics-2018-105212.

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Familial disclosure of genetic information is an important, long-standing ethical issue that still gives rise to much debate. In France, recent legislation has created an innovative and unprecedented procedure that allows healthcare professionals (HCPs), under certain conditions, to disclose relevant information to relatives of a person carrying a deleterious genetic mutation. This article will analyse how HCPs in two medical genetics clinics have reacted to these new legal provisions and show how their reticence to inform the patients’ relatives on their behalf leads them to use this option s

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Tieying, Zeng, Huang Haishan, Zhao Meizhen, Li Yan, and Fang Pengqian. "Health professionals’ attitude towards information disclosure to cancer patients in China." Nursing Ethics 18, no. 3 (2011): 356–63. http://dx.doi.org/10.1177/0969733011398096.

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A self-designed questionnaire was given to 634 health professionals in a large teaching hospital in Hubei Province in mainland China, to clarify the participants’ attitude towards information disclosure to cancer patients. Statistic description was used to analyze the data. The item ‘inappropriate information about cancer easily leads to medical disputes’ scored highest at 3.86, while the scores of such items as ‘advantages of fully informing patients outweigh disadvantages’, ‘if their family members demand nondisclosure, you will find it difficult to cooperate in good faith with patients’, an

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Migrow, Dimitri, and Sergei Severinov. "Investment and Information Acquisition." American Economic Journal: Microeconomics 14, no. 3 (2022): 480–529. http://dx.doi.org/10.1257/mic.20200115.

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We study the interaction between productive investment and persuasion activities in a principal–agent setting with strategic disclosure. In an attempt to persuade the principal, the agent diverts substantial resources from productive activities to information acquisition for persuasion, even though productive activities are more efficient and raise the chances of success in persuasion. The equilibrium outcomes of simultaneous and sequential allocation procedures are the same, because the value of learning and experimentation through information acquisition is dominated by the value of producti

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Barnawi, Maher Hamzah M., and Dewi Fariha Abdullah. "The Impact of Corporate Voluntary Disclosure and Financial Leverage on The Relationship Between Corporate Governance and Shareholders' Value: Proposed Framework." Journal of Law and Sustainable Development 11, no. 12 (2023): e1265. http://dx.doi.org/10.55908/sdgs.v11i12.1265.

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Objective: The purpose of this study is to propose a conceptual framework that investigates the impact of corporate governance practices on shareholder value. Theoretical framework: The proposed framework of this study is established based on agency theory and stewardship theory to establish the interrelationships among the models in this study. Method: In line with previous research, corporate governance practices have been shown to improve information disclosure through voluntary disclosure. Result and conclusion: This leads to maximizing the shareholders' value, as discussed in this paper.

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Farlee, Mitchell A. "Disclosure and Secrecy in Employee Monitoring." Journal of Management Accounting Research 22, no. 1 (2010): 187–208. http://dx.doi.org/10.2308/jmar.2010.22.1.187.

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ABSTRACT: Disclosure and monitoring policy are studied, where disclosure relates to information about the monitoring system. A moral hazard model is presented where employee monitoring occurs with some exogenous probability and the owner privately learns whether he will be monitoring before the employee chooses his productive action. Disclosure policy is an owner choice between revealing to the employee whether he will be monitoring before the action (Disclosure) or remaining silent (Secrecy). The results rely on the joint presence of risk aversion and limited liability. Risk aversion creates

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Nicolò, Giuseppe, Gianluca Zanellato, and Adriana Tiron-Tudor. "Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU." Sustainability 12, no. 5 (2020): 1908. http://dx.doi.org/10.3390/su12051908.

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The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. The emerging of social, environmental and sustainability issues in combination with the New Public Management (NPM) reforms, led public sector entities to huge demands of accountability. Long time before the European Union Directive (EUD) on non-financial information, public sector entities were pushed to demonstrate to a broad range of stakeholders how public resources are used. Accordingly, the stakeholders’

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Barron, Orie E., and Hong Qu. "Information Asymmetry and the Ex Ante Impact of Public Disclosure Quality on Price Efficiency and the Cost of Capital: Evidence from a Laboratory Market." Accounting Review 89, no. 4 (2014): 1269–97. http://dx.doi.org/10.2308/accr-50715.

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ABSTRACT: This paper examines the ex ante effects of public information quality on market prices and how such effects vary with information asymmetry among traders in a two-period experimental market. We vary public information quality by changing its precision and information asymmetry among traders by varying the distribution of private signals. We find high-quality public disclosure leads to increased price efficiency and decreased cost of capital in the pre-announcement period when information asymmetry is high. The impending high-quality public information increases the competition among

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Kanungo, Shibani, Jayne Barr, Parker Crutchfield, Casey Fealko, and Neelkamal Soares. "Ethical Considerations on Pediatric Genetic Testing Results in Electronic Health Records." Applied Clinical Informatics 11, no. 05 (2020): 755–63. http://dx.doi.org/10.1055/s-0040-1718753.

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Abstract Background Advances in technology and access to expanded genetic testing have resulted in more children and adolescents receiving genetic testing for diagnostic and prognostic purposes. With increased adoption of the electronic health record (EHR), genetic testing is increasingly resulted in the EHR. However, this leads to challenges in both storage and disclosure of genetic results, particularly when parental results are combined with child genetic results. Privacy and Ethical Considerations Accidental disclosure and erroneous documentation of genetic results can occur due to the nat

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Noegroho, Fajar, and Endah Susilowati. "Pengaruh Ukuran, Profitabilitas, Leverage dan Kinerja Lingkungan terhadap Environmental Disclosure dan Kinerja Keuangan Perusahaan Pertambangan di Indonesia." Reslaj : Religion Education Social Laa Roiba Journal 6, no. 3 (2023): 1056–71. http://dx.doi.org/10.47467/reslaj.v6i3.4740.

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The environmental issues caused by the mining industry are often attributed to the lack of environmental information disclosure by mining companies. This leads to a decrease in public and investor trust. Consequently, many mining industries suffer financially due to declining profits and investment levels. Therefore, there is a need for companies to enhance public trust through environmental information disclosure, as well as other factors such as company size, profitability, leverage, and environmental performance, which are considered potential reasons for mining companies to engage in envir

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Mekonnen, Teddy, and René Leal Vizcaíno. "Bayesian comparative statics." Theoretical Economics 17, no. 1 (2022): 219–51. http://dx.doi.org/10.3982/te4345.

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We study how changes to the informativeness of signals in Bayesian games and single‐agent decision problems affect the distribution of equilibrium actions. Focusing on supermodular environments, we provide conditions under which a more precise private signal for one agent leads to an increasing‐mean spread or a decreasing‐mean spread of equilibrium actions for all agents. We apply our comparative statics to information disclosure games between a sender and many receivers and derive sufficient conditions on the primitive payoffs that lead to extremal disclosure of information.

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Bosk, Daniel, Davide Frey, Mathieu Gestin, and Guillaume Piolle. "Hidden Issuer Anonymous Credential." Proceedings on Privacy Enhancing Technologies 2022, no. 4 (2022): 571–607. http://dx.doi.org/10.56553/popets-2022-0123.

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Identity Management Systems (IMS) allow users to prove characteristics about themselves to multiple service providers. IMS evolved from impractical, site-by-site authentication, to versatile, privacyenhancing Self Sovereign Identity (SSI) Frameworks. SSI frameworks often use Anonymous Credential schemes to provide user privacy, and more precisely unlinkability between uses of these credentials. However, these schemes imply the disclosure of the identity of the Issuer of a given credential to any service provider. This can lead to information leaks. We deal with this problem by introducing a ne

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