Academic literature on the topic 'Selective disclosure'

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Journal articles on the topic "Selective disclosure"

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Sun, Yan. "How Does Regulation Fair Disclosure Affect Pre-Fair Disclosure Selective Disclosers?" Journal of Accounting, Auditing & Finance 24, no. 1 (2009): 59–90. http://dx.doi.org/10.1177/0148558x0902400105.

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Bloomfield, Robert J. "A Pragmatic Approach to More Efficient Corporate Disclosure." Accounting Horizons 26, no. 2 (2012): 357–70. http://dx.doi.org/10.2308/acch-10261.

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SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively encouraging firms to disclose any information that might be relevant, but failing to discourage disclosure of information that adds little to what investors already know. This one-sidedness limits investors' ability to draw inferences that items the firm chooses not to disclose are not newsworthy (an inference Pragmatic theorists
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Shapiro, Brian. "Thematized selective disclosure." Critical Perspectives on Accounting 16, no. 3 (2005): 299–326. http://dx.doi.org/10.1016/s1045-2354(03)00020-0.

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Gaskins, Susan W., Pamela Payne Foster, Richard L. Sowell, Timothy L. Lewis, Antonio Gardner, and Jason M. Parton. "Making Decisions." American Journal of Men's Health 6, no. 6 (2012): 442–52. http://dx.doi.org/10.1177/1557988312439405.

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The purpose of this study was to identify and describe the process of HIV disclosure for rural African American men—a population disproportionately affected by HIV/AIDS. Forty men were interviewed about their experience of making an HIV disclosure. Grounded theory methodology guided data collection and analysis. The core category or variable that emerged from the data was a process—Making Decisions: The Process of HIV Disclosure. Five categories accounted for variations in disclosures: (a) beliefs and knowledge about HIV/AIDS, (b) influencing factors, (c) disclosure decisions, (d) disclosure e
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Frankel, Richard M. "Commentary on: Selective Disclosure." Journal of Financial Reporting 2, no. 1 (2017): 63–68. http://dx.doi.org/10.2308/jfir-51958.

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Rengers, Julian M., Liesbet Heyse, Rafael P. M. Wittek, and Sabine Otten. "Interpersonal Antecedents to Selective Disclosure of Lesbian and Gay Identities at Work." Social Inclusion 9, no. 4 (2021): 388–98. http://dx.doi.org/10.17645/si.v9i4.4591.

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Lesbian, gay, and bisexual (LGB) employees’ sexual identitymay be considered a concealable stigmatised identity. Disclosing it to others at work could potentially lead to discrimination and rejection, hence threatening their inclusion. Therefore, they may hide their sexual identity instead, which may then come at the cost of, e.g., guilt for not living authentically. However, disclosure is a continuum—rather than a dichotomy—meaning that LGB workers may decide to disclose selectively, i.e., telling some, but not all co‐workers. Most literature on disclosure focuses on the interplay between int
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Charoenrook, Anchada, and Craig M. Lewis. "Information, Selective Disclosure, and Analyst Behavior." Financial Management 38, no. 1 (2009): 39–57. http://dx.doi.org/10.1111/j.1755-053x.2009.01027.x.

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Einhorn, Eti. "Competing Information Sources." Accounting Review 93, no. 4 (2017): 151–76. http://dx.doi.org/10.2308/accr-51961.

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ABSTRACT This study analyzes corporate voluntary disclosures to the capital market in the presence of competing information sources, from which traders can subsequently obtain additional public and private information. The analysis demonstrates that the anticipated access of traders to additional information sources may significantly alter the voluntary disclosure strategy of firms. It may explain a deviation from the conventional full disclosure equilibrium to equilibrium with partial and selective disclosure. It may also lead to an untypical equilibrium shape, where any information content c
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Herresthal, Claudia. "Hidden testing and selective disclosure of evidence." Journal of Economic Theory 200 (March 2022): 105402. http://dx.doi.org/10.1016/j.jet.2021.105402.

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Spear, Hilla J. "Regarding Abortion: Informed Consent or Selective Disclosure?" Nursing Forum 39, no. 2 (2004): 31–32. http://dx.doi.org/10.1111/j.0029-6473.2004.00031.x.

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Dissertations / Theses on the topic "Selective disclosure"

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Lee, Ju Hyun. "Selective disclosure : the case of the Korean securities market." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/998/.

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Korea adopted Regulation Fair Disclosure (FD) in November 2002. Regulation FD, designed with a goal of levelling the playing field among market participants, has created considerable debate among practitioners and academics. This thesis examines the effect of Regulation FD on the Korean securities market, using a large sample of 161,343 forecast-year observations and 2,311 firm-year observations from 2000 to 2007. We uncover four main sets of findings. First, we find that analysts' forecast accuracy has increased after the adoption of Regulation FD. We attribute this finding to the improved qu
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Sayah, Tarek. "Selective disclosure and inference leakage problem in the Linked Data." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE1156/document.

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L'émergence du Web sémantique a mené à une adoption rapide du format RDF (Resource Description Framework) pour décrire les données et les liens entre elles. Ce modèle de graphe est adapté à la représentation des liens sémantiques entre les objets du Web qui sont identifiés par des IRI. Les applications qui publient et échangent des données RDF potentiellement sensibles augmentent dans de nombreux domaines : bio-informatique, e-gouvernement, mouvements open-data. La problématique du contrôle des accès aux contenus RDF et de l'exposition sélective de l'information en fonction des privilèges des
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Faribault, Christian. "Should Ontario adopt a regulation similar to the SEC Regulation FD to counter selective disclosure?" Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/MQ63301.pdf.

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Cui, Xiyan. "Self-Disclosure Relies on Social Context: Examining the Similarity and Differences of Chinese Students in the U.S. and China when Disclosing Information on WeChat." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etd/2604.

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This research aims to fill a research gap by examining WeChat to explore whether changes of social context would exert any influence on the information disclosure of social networking site (SNS) users. Selective Exposure Theory and Uses and Gratification Theory were used as the theoretical foundation for this study. Four-hundred Chinese college students in China and the U.S. who have a WeChat App and have logged in to use it within the last 30 days from the day administered were asked to participate in a survey about their motivations and consequences when using WeChat. Results from MANOVA sho
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Jarvis, Ryan D. "Protecting Sensitive Credential Content during Trust Negotiation." Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd192.pdf.

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Payne, Krystal R. "Gender and Self-Disclosure in the Jury Selection Process." Ohio University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1338475993.

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Steinvall, Vendela, and Anton Leif. "Selection, Evaluation and Disclosure strategies : within the pheonomenom influencer marketing." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185473.

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Whilst influencer marketing has become a more common practice for decision makers within the field of influencer marketing, qualitative measurements are yet intangible and hard to measure, hence, requiring standardization. Recent scholars suggest that the phenomenon of influencer marketing have drastically changed over a short period of time, and there are reasons to believe that it is still changing. Therefore, relevant scholars have suggested that further research on the subject is of highest importance to the society as well as for brand/ company perspectives. The authors of this thesis hav
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Kröchert, Sarah. "Three Essays on the Consequences of Disclosure." Doctoral thesis, Humboldt-Universität zu Berlin, 2018. http://dx.doi.org/10.18452/19226.

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Diese Dissertation umfasst drei Papiere, die sich mit den Konsequenzen von verpflichtend aufzustellender finanzieller Berichterstattung befassen. Die erste Studie beschäftigt sich mit einer Gesetzesänderung, die Investoren betrifft, deren Stimmrechtsanteile offenzulegen sind. Sie untersucht, welche Investoren ihre Unternehmensanteile anpassen, nachdem die Gesetzesänderung, die in einer Herabsetzung des Eingangsschwellenwerts für Stimmrechtsmitteilungen resultiert, in Kraft tritt. Die Ergebnisse sind konsistent mit einer Umschichtung in der Eigentümerstruktur von Unternehmen. Sie zeigen, dass I
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Zhao, Jianghong. "Essays on Mutual Funds." Diss., The University of Arizona, 2006. http://hdl.handle.net/10150/195297.

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The first essay examines the relation between fund performance and stock selection process. I classify mutual funds into two groups according to their distinctive stock selection approaches: tire kickers who rely on fund managers' personal judgment and fundamental analysis to pick stocks, and quant jocks who use computer-based models to select stocks. I examine how the stock selection approach affects mutual fund performance and economies of scale. I document an increasing trend of quantitative techniques used by mutual funds, in addition to some unique characteristics of quant jocks. Quant jo
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Sayre, Todd Lamson. "The contract selection effects of performance evaluation error and disclosure policy: An application in public accounting." Diss., The University of Arizona, 1994. http://hdl.handle.net/10150/186971.

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When faced with various contract options, better workers self-select to those that pay according to performance (Salop and Salop 1976; Demski and Feltham 1978; Guasch and Weiss 1980; Chow 1983; Waller 1985; Waller and Chow 1985; Dillard and Fisher 1990). Similarly, this study suggests that public accounting firms, characterized by up-or-out contracts where workers are promoted or terminated based on the relative rank of their performance, design contracts that will attract better workers. This study hypothesizes that a low-skill worker's expected value of an up-or-out contract: (Hypothesis H1)
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Books on the topic "Selective disclosure"

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author, Toffel Michael W., and Harvard Business School, eds. Scrutiny, norms, and selective disclosure: A global study of greenwashing. Harvard Business School, 2014.

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A, Jackson Brian. How do we know what information sharing is really worth?: Exploring methodologies to measure the value of information sharing and fusion efforts. RAND Corporation, 2014.

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Gans, Joshua. Funding scientific knowledge: Selection, disclosure and the public-private portfolio. National Bureau of Economic Research, 2011.

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Affairs, United States Congress Senate Committee on Governmental. Presidential Appointments Improvement Act of 2002: Report of the Committee on Governmental Affairs, United States Senate together with additional views to accompany S. 1811 to amend the Ethics in Government Act of 1978 (5 U.S.C. app.) to streamline the financial disclosure process for executive branch employees. U.S. G.P.O., 2002.

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United States. Congress. Senate. Committee on Governmental Affairs. Presidential Appointments Improvement Act of 2002: Report of the Committee on Governmental Affairs, United States Senate together with additional views to accompany S. 1811 to amend the Ethics in Government Act of 1978 (5 U.S.C. app.) to streamline the financial disclosure process for executive branch employees. U.S. G.P.O., 2002.

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Islands of privacy: Selective concealment and disclosure in everyday life. The University of Chicago Press, 2010.

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Bowen, Raven. Work, Money and Duality. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781447358800.001.0001.

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This book provides readers a rare opportunity to hear from some of the most hidden off-street sex workers in the population, those living dual lives, trading sex alongside ‘square’ mainstream employment. Stereotypes about who trades sex, of ‘exiting’ and transitioning to and from sex work as being chaotic, as well as simplistic, binary framings of sex work as something one is either in or out of, trapped or survived, are challenged by these sex workers whose practices uncover a fluid Continuum of Sex Industry Work and Square Work (SIWSQ) Involvement. Sex workers (Contributors) share lived expe
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Report on improvements to the financial disclosure process for presidential nominees to the Committee on Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives. Office of Government Ethics, 2001.

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Gunter, Barrie. The Study of Online Relationships and Dating. Edited by William H. Dutton. Oxford University Press, 2013. http://dx.doi.org/10.1093/oxfordhb/9780199589074.013.0009.

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This chapter, which investigates a range of evidence about online dating behaviour, and a synthesis of approaches to research in this area, also evaluates the nature of the market and the experiences of those who have engaged in online dating. Further issues linked with patterns of online self-disclosure and self-presentation, and concerns about deception in online dating, are then assessed. Corporate data have indicated that the online dating business is mostly on an upward trajectory. Data show greater age difference tolerance of online daters and a willingness to adopt a broader selection o
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Romsom, Etienne, and Kathryn McPhail. Capturing economic and social value from hydrocarbon gas flaring and venting: solutions and actions. 6th ed. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/2021/940-2.

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This second paper on hydrocarbon gas flaring and venting builds on our first, which evaluated the economic and social cost (SCAR) of wasted natural gas. These emissions must be reduced urgently for natural gas to meet its potential as an energy-transition fuel under the Paris Agreement on Climate Change and to improve air quality and health. Wide-ranging initiatives and solutions exist already; the selection of the most suitable ones is situation-dependent. We present solutions and actions in a four-point (‘Diamond’) model involving: (1) measurement of chemicals emitted, (2) accountability and
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Book chapters on the topic "Selective disclosure"

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Lei, Hao, and Dengguo Feng. "Selective Disclosure on Encrypted Documents." In Lecture Notes in Computer Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-22348-8_21.

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Bull, Laurence, David McG Squire, Jan Newmarch, and Yuliang Zheng. "Grouping Verifiable Content for Selective Disclosure." In Information Security and Privacy. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/3-540-45067-x_1.

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Sultana, Nik, Moritz Y. Becker, and Markulf Kohlweiss. "Selective Disclosure in Datalog-Based Trust Management." In Security and Trust Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-41098-7_11.

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Vullers, Pim, and Gergely Alpár. "Efficient Selective Disclosure on Smart Cards Using Idemix." In Policies and Research in Identity Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37282-7_5.

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Sayah, Tarek, Emmanuel Coquery, Romuald Thion, and Mohand-Saïd Hacid. "Access Control Enforcement for Selective Disclosure of Linked Data." In Security and Trust Management. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-46598-2_4.

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Kalos, Vasilis, and George C. Polyzos. "Requirements and Secure Serialization for Selective Disclosure Verifiable Credentials." In ICT Systems Security and Privacy Protection. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-06975-8_14.

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Tews, Hendrik, and Bart Jacobs. "Performance Issues of Selective Disclosure and Blinded Issuing Protocols on Java Card." In Information Security Theory and Practice. Smart Devices, Pervasive Systems, and Ubiquitous Networks. Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03944-7_8.

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Tran, Thanh-Tung, and Hai-Duong Le. "IU-SmartCert: A Blockchain-Based System for Academic Credentials with Selective Disclosure." In Future Data and Security Engineering. Big Data, Security and Privacy, Smart City and Industry 4.0 Applications. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-8062-5_20.

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Frädrich, Christoph, Henrich C. Pöhls, Wolfgang Popp, Noëlle Rakotondravony, and Kai Samelin. "Integrity and Authenticity Protection with Selective Disclosure Control in the Cloud & IoT." In Information and Communications Security. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-50011-9_16.

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Qi, Yu, Jiarui Zhang, and Han Zhang. "Research on Presentation Generation Method of Credential Selective Disclosure in Self-Sovereign Identity." In Lecture Notes in Electrical Engineering. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-2730-2_67.

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Conference papers on the topic "Selective disclosure"

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Modak, Aachal, Suraj Jha, Sonali Patil, and Rohini Pise. "SD-SmartCert: A Blockchain-Based Certification System with Selective Disclosure." In 2024 IEEE International Conference on Blockchain and Distributed Systems Security (ICBDS). IEEE, 2024. https://doi.org/10.1109/icbds61829.2024.10837562.

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Roio, Denis, Rebecca Selvaggini, Gabriele Bellini, and Andrea Dintino. "SD-BLS: Privacy Preserving Selective Disclosure of Verifiable Credentials with Unlinkable Threshold Revocation." In 2024 IEEE International Conference on Blockchain (Blockchain). IEEE, 2024. http://dx.doi.org/10.1109/blockchain62396.2024.00074.

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M, Velmurugan, Shinzeer C. K, G. Maya, R. Ramya, R. Kanimozhi, and Syed Ismail Abdul Lathif. "A Hybrid Blockchain Framework for Secure, Scalable, and Energy-Efficient Digital Identity Management with Token-based Selective Disclosure." In 2025 International Conference on Electronics and Renewable Systems (ICEARS). IEEE, 2025. https://doi.org/10.1109/icears64219.2025.10940179.

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Immorlica, Nicole, Jieming Mao, Aleksandrs Slivkins, and Zhiwei Steven Wu. "Incentivizing Exploration with Selective Data Disclosure." In EC '20: The 21st ACM Conference on Economics and Computation. ACM, 2020. http://dx.doi.org/10.1145/3391403.3399487.

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Fotiou, Nikos, Vasilis Kalos, Yannis Thomas, George Xylomenos, Vasilios A. Siris, and George C. Polyzos. "Selective Content Disclosure using Zero-Knowledge Proofs." In 2022 Global Information Infrastructure and Networking Symposium (GIIS). IEEE, 2022. http://dx.doi.org/10.1109/giis56506.2022.9936933.

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Mukta, Rahma, James Martens, Hye-young Paik, Qinghua Lu, and Salil S. Kanhere. "Blockchain-Based Verifiable Credential Sharing with Selective Disclosure." In 2020 IEEE 19th International Conference on Trust, Security and Privacy in Computing and Communications (TrustCom). IEEE, 2020. http://dx.doi.org/10.1109/trustcom50675.2020.00128.

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Yamamoto, Dan, Yuji Suga, and Kazue Sako. "Formalising Linked-Data based Verifiable Credentials for Selective Disclosure." In 2022 IEEE European Symposium on Security and Privacy Workshops (EuroS&PW). IEEE, 2022. http://dx.doi.org/10.1109/eurospw55150.2022.00013.

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Tun, Thein Than, Arosha K. Bandara, Blaine A. Price, et al. "Privacy arguments: Analysing selective disclosure requirements for mobile applications." In 2012 IEEE 20th International Requirements Engineering Conference (RE). IEEE, 2012. http://dx.doi.org/10.1109/re.2012.6345797.

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Tian, Ruijiao, Lanju Kong, Baochen Zhang, Xiao Li, and Qingzhong Li. "Authenticated Selective Disclosure of Credentials in Hybrid-Storage Blockchain." In 2022 IEEE 28th International Conference on Parallel and Distributed Systems (ICPADS). IEEE, 2023. http://dx.doi.org/10.1109/icpads56603.2022.00050.

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Mozafari, Nika, Welf H. Weiger, and Maik Hammerschmidt. "Resolving the Chatbot Disclosure Dilemma: Leveraging Selective Self-Presentation to Mitigate the Negative Effect of Chatbot Disclosure." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2021. http://dx.doi.org/10.24251/hicss.2021.355.

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Reports on the topic "Selective disclosure"

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Farina, Agata, Guillaume Fréchette, Alessandro Ispano, Alessandro Lizzeri, and Jacopo Perego. The Selective Disclosure of Evidence: An Experiment. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32975.

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Gans, Joshua, and Fiona Murray. Funding Scientific Knowledge: Selection, Disclosure and the Public-Private Portfolio. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w16980.

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Stiglitz, Joseph, Jungyoll Yun, and Andrew Kosenko. Bilateral Information Disclosure in Adverse Selection Markets with Nonexclusive Competition. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27041.

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Crosignani, Matteo, and Hanh Le. Stakeholders’ Aversion to Inequality and Bank Lending to Minorities. Federal Reserve Bank of New York, 2023. http://dx.doi.org/10.59576/sr.1079.

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We find that banks differ in their propensity to lend to minorities based on their stakeholders’ aversion to inequality. Using mortgage application data collected under the Home Mortgage Disclosure Act, we document a large and persistent cross-sectional variation in banks’ propensity to lend to minorities. Inequality-averse banks have a higher propensity to lend to borrowers in high-minority areas and, within census tracts, to non-white borrowers compared to other banks. This higher propensity (i) is not explained by selection of applicants, (ii) allows these banks to retain and attract their
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Agarwal, Smisha, Madhu Jalan, Holly C. Wilcox, et al. Evaluation of Mental Health Mobile Applications. Agency for Healthcare Research and Quality (AHRQ), 2022. http://dx.doi.org/10.23970/ahrqepctb41.

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Background. Mental health mobile applications (apps) have the potential to expand the provision of mental health and wellness services to traditionally underserved populations. There is a lack of guidance on how to choose wisely from the thousands of mental health apps without clear evidence of safety, efficacy, and consumer protections. Purpose. This Technical Brief proposes a framework to assess mental health mobile applications with the aim to facilitate selection of apps. The results of applying the framework will yield summary statements on the strengths and limitations of the apps and ar
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