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Journal articles on the topic 'Selective disclosure'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 July 2025

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1

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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2

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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3

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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4

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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5

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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8

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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10

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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11

Shim, Hoshik. "Disclosure Frequency, Information Environment, and Cost of Capital under Regulation Fair Disclosure in the Korean Market." Sustainability 12, no. 14 (2020): 5856. http://dx.doi.org/10.3390/su12145856.

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Disclosure policy contributes to improve sustainable corporate information environment by mitigating information asymmetry surrounding companies. Economic theories generally support that more disclosures reduce the level of information asymmetry, increase stock liquidity, and thus decrease the costs of equity capital. However, the effect of corporate disclosure in emerging markets is not clearly predictable because of the potential information leakage prior to disclosure. Considering this issue, this study focuses on the Regulation Fair Disclosure which prohibits selective disclosure. Using th

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Ntim, Collins G., Teerooven Soobaroyen, and Martin J. Broad. "Governance structures, voluntary disclosures and public accountability." Accounting, Auditing & Accountability Journal 30, no. 1 (2017): 65–118. http://dx.doi.org/10.1108/aaaj-10-2014-1842.

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Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/methodology/approach The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical fram

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13

Lindsay, David, Daryl Brennan, Daniel Lindsay, Colin Holmes, and Wendy Smyth. "Conceal or reveal? Patterns of self-disclosure of long-term conditions at work by health professionals in a large regional Australian health service." International Journal of Workplace Health Management 12, no. 5 (2019): 339–51. http://dx.doi.org/10.1108/ijwhm-05-2018-0071.

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PurposeThe purpose of this paper is to describe the patterns of self-disclosure of long-term conditions at work by health professionals in a large regional health service. Recent research by the authors has reported on the self-reported long-term conditions of nursing, medical and allied health staff within a large regional hospital and health service in North Queensland, Australia. Data regarding self-disclosure of health information were gathered during those two previous studies, but has yet to be reported. This current study thus offers the opportunity to explore and describe patterns of s

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14

Hajaj, Chen, Noam Hazon, and David Sarne. "Improving comparison shopping agents’ competence through selective price disclosure." Electronic Commerce Research and Applications 14, no. 6 (2015): 563–81. http://dx.doi.org/10.1016/j.elerap.2015.08.006.

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15

Li, Hongbo, and Lingjie Duan. "When Congestion Games Meet Mobile Crowdsourcing: Selective Information Disclosure." Proceedings of the AAAI Conference on Artificial Intelligence 37, no. 5 (2023): 5739–46. http://dx.doi.org/10.1609/aaai.v37i5.25712.

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In congestion games, users make myopic routing decisions to jam each other, and the social planner with the full information designs mechanisms on information or payment side to regulate. However, it is difficult to obtain time-varying traffic conditions, and emerging crowdsourcing platforms (e.g., Waze and Google Maps) provide a convenient way for mobile users travelling on the paths to learn and share the traffic conditions over time. When congestion games meet mobile crowdsourcing, it is critical to incentive selfish users to change their myopic routing policy and reach the best exploitatio

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Jokūbauskas, Paulius Česlovas, and Asta Šalienė. "Evaluation of Corporate Sustainability Disclosure Practices in Listed Companies of the Baltic States." Buhalterinės apskaitos teorija ir praktika 31 (July 9, 2025): 1–25. https://doi.org/10.15388/batp.2025.6.

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The relevance and novelty of this study lie in the growing importance of corporate sustainability disclosure as a mechanism for enhancing transparency, accountability, and stakeholder trust. Despite the increasing regulatory emphasis across the European Union, a critical research gap remains: the sustainability reporting practices of listed companies in smaller-market economies, such as the Baltic States, have been underexplored. This study addresses the scientific question of how well listed companies in the Baltic region are adapting to the evolving EU sustainability regulatory environment,

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17

Sun, Qihan. "Forensic Accounting Approaches to Detecting and Preventing Greenwashing and Data Manipulation in ESG Reporting." Advances in Economics, Management and Political Sciences 199, no. 1 (2025): 170–76. https://doi.org/10.54254/2754-1169/2025.bj25284.

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The rapid rise of environmental, social, and governance (ESG) investing, , driven by regulations like the EUs Sustainable Finance Disclosure Regulation (SFDR) and the International Sustainability Standards Board (ISSB) standards, has intensified corporate greenwashing through selective disclosure and data manipulation. This study examines the mechanisms underlying ESG reporting misconduct, including exaggerated sustainability claims and supply chain opacity, and proposes forensic accounting as a countermeasure. To address these challenges, it proposes forensic accounting as an effective counte

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18

Ding, Hao. "Watchful Eye or Just a Veil? Common Institutional Ownership and Environmental Information Disclosure Quality." Frontiers in Business, Economics and Management 10, no. 1 (2023): 102–14. http://dx.doi.org/10.54097/fbem.v10i1.10179.

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As an important channel for the external stakeholder to understand the environmental performance of enterprises, corporate environmental information disclosure is not only an effective way to exercise social supervision but also an important mechanism to promote corporate environmental governance. However, Under China’s current environmental information disclosure model, irregular disclosures, ambiguity, and selective disclosure practices remain prevalent. Hence, it is crucial to seek solutions to improve the quality of environmental information disclosure. In recent years, the phenomenon of c

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19

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

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

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20

Tedeschi, Pietro, Siva Ganesh Ganti, and Savio Sciancalepore. "Selective Authenticated Pilot Location Disclosure for Remote ID-enabled Drones." Proceedings on Privacy Enhancing Technologies 2024, no. 3 (2024): 523–39. http://dx.doi.org/10.56553/popets-2024-0091.

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Remote Identification (RID) regulations recently promulgated worldwide are forcing commercial drones to broadcast wirelessly the location of the pilot in plaintext. However, in many real-world use cases, the plaintext availability of such information leads to privacy issues, allowing the extraction of sensitive information about the pilot and confidential details about the drone's business. To address this issue, this paper proposes SNELL, a RID-compliant solution for selective authenticated pilot location disclosure. Using SNELL, a drone can disclose RID messages providing encrypted informati

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21

McGoey, Linsey. "Compounding Risks to Patients: Selective Disclosure is Not an Option." American Journal of Bioethics 9, no. 8 (2009): 35–36. http://dx.doi.org/10.1080/15265160902979798.

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22

Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing." Organization Science 27, no. 2 (2016): 483–504. http://dx.doi.org/10.1287/orsc.2015.1039.

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23

Hajaj, Chen, and David Sarne. "Selective opportunity disclosure at the service of strategic information platforms." Autonomous Agents and Multi-Agent Systems 31, no. 5 (2017): 1133–64. http://dx.doi.org/10.1007/s10458-016-9357-1.

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24

Cowan, Arnold R., and Valentina Salotti. "Anti-selective disclosure regulation and analyst forecast accuracy and usefulness." Journal of Corporate Finance 64 (October 2020): 101669. http://dx.doi.org/10.1016/j.jcorpfin.2020.101669.

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25

Flamini, Andrea, Giada Sciarretta, Mario Scuro, Amir Sharif, Alessandro Tomasi, and Silvio Ranise. "On cryptographic mechanisms for the selective disclosure of verifiable credentials." Journal of Information Security and Applications 83 (June 2024): 103789. http://dx.doi.org/10.1016/j.jisa.2024.103789.

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26

Reavley, N. J., A. J. Morgan, and A. F. Jorm. "Disclosure of mental health problems: findings from an Australian national survey." Epidemiology and Psychiatric Sciences 27, no. 4 (2017): 346–56. http://dx.doi.org/10.1017/s204579601600113x.

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Aims.The aim of the current study was to carry out a national population-based survey to assess the proportion of people disclosing mental health problems in a variety of settings. A further aim was to explore respondent characteristics associated with disclosure.Methods.In 2014, telephone interviews were carried out with 5220 Australians aged 18+, 1381 of whom reported a mental health problem or scored highly on a symptom screening questionnaire. Questions covered disclosure of mental health problems to friends, intimate partners, other family members, supervisors or other colleagues in the w

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27

Benson, Ailbhe, Veronica Lambert, Pamela Gallagher, Amre Shahwan, and Joan K. Austin. "Parent perspectives of the challenging aspects of disclosing a child’s epilepsy diagnosis to others: Why don’t they tell?" Chronic Illness 13, no. 1 (2016): 28–48. http://dx.doi.org/10.1177/1742395316648749.

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Objectives This study aimed to explore the challenges parents of children with epilepsy (CWE) experienced when deciding to disclose their child’s epilepsy diagnosis to others. Methods Using a qualitative exploratory design, interviews were conducted with 34 parents (27 mothers and 7 fathers) of 29 CWE (aged 6–16 years). Parents were recruited from a neurology clinic of a specialist children’s hospital and from a national epilepsy association. Interviews were directed by a semi-structured guide informed by a review of the literature. Data were transcribed verbatim, imported into NVivo, coded an

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28

Janvrin, Diane J., and James M. Kurtenbach. "The Influence of Disclosure Regulation on Selective Disclosure: Impact on Difficult-to-Measure Reporting Activities and the Importance of Assurance Services." Accounting and the Public Interest 6, no. 1 (2006): 70–94. http://dx.doi.org/10.2308/api.2006.6.1.70.

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The objective of recent disclosure regulation (e.g., Regulation Fair Disclosure [FD]) is to reduce selective disclosure, the practice of releasing financial information to selected users before publicly disclosing the information. Prior to FD, providers used narrow distribution reporting activities, such as phone calls and one-on-one meetings with analysts, reviews of analysts' earnings estimates, and analysts' contracts with suppliers and firm employees, to communicate private financial information to selected users at the expense of uninformed users. Public interest theorists view regulation

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Heflin, Frank, K. R. Subramanyam, and Yuan Zhang. "Regulation FD and the Financial Information Environment: Early Evidence." Accounting Review 78, no. 1 (2003): 1–37. http://dx.doi.org/10.2308/accr.2003.78.1.1.

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On October 23, 2000, the SEC implemented Regulation FD (Fair Disclosure), which prohibits firms from privately disclosing value-relevant information to select securities markets professionals without simultaneously disclosing the same information to the public. We examine whether Regulation FD's prohibition of selective disclosure impairs the flow of financial information to the capital markets prior to earnings announcements. After implementation of FD, we find (1) improved informational efficiency of stock prices prior to earnings announcements, as evidenced by smaller deviations between pre

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30

Goodman, Philip. "“Work Your Story”: Selective Voluntary Disclosure, Stigma Management, and Narratives of Seeking Employment After Prison." Law & Social Inquiry 45, no. 4 (2020): 1113–41. http://dx.doi.org/10.1017/lsi.2020.9.

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Using interviews with forty formerly incarcerated people in the Greater Toronto Area, I explore how criminal record holders describe seeking work. People articulate being driven by a desire to be selective to whom, when, and how they disclose their past criminal record; they simultaneously want to talk about their past, at least to some people, some of the time. Many say they are quite selective in what types of jobs and employers they seek out, and their efforts to secure employment are driven by broader projects of stigma management. In light of these findings, I coin “selective, voluntary d

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31

Lathwal, Sumit, Saurabh Mahajan, and Arun K. Yadav. "Disclosure of HIV status by people living with HIV/AIDS in tertiary care hospital in Western Maharashtra." International Journal Of Community Medicine And Public Health 7, no. 7 (2020): 2691. http://dx.doi.org/10.18203/2394-6040.ijcmph20202999.

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Background: Disclosure is a planned and selective behavior that responds to the balance of potential risks and benefits of secrecy and disclosure of the person living with HIV. The disclosure of HIV status to sexual partners, family or friends, has been shown to be a potent stressor, as persons living with HIV/AIDS might fear negative reactions such as blame, rejection or violence. This study was carried out with an aim to study the patterns of HIV status disclosure and the problems related with it among the HIV positive patients admitted in a tertiary care hospital in Western Maharashtra.Meth

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32

Hoffmann, Florian, Roman Inderst, and Marco Ottaviani. "Persuasion Through Selective Disclosure: Implications for Marketing, Campaigning, and Privacy Regulation." Management Science 66, no. 11 (2020): 4958–79. http://dx.doi.org/10.1287/mnsc.2019.3455.

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This paper models how firms or political campaigners (senders) persuade consumers and voters (receivers) by selectively disclosing information about their offering depending on individual receivers' preferences and orientations. We derive positive and normative implications depending on the extent of competition among senders, whether receivers are wary of senders collecting personalized data, and whether firms are able to personalize prices. We show how both senders and receivers can benefit from selective disclosure. Privacy laws requiring senders to obtain consent to acquire personal inform

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Koch, Adam S., Craig E. Lefanowicz, and John R. Robinson. "Regulation FD: A Review and Synthesis of the Academic Literature." Accounting Horizons 27, no. 3 (2013): 619–46. http://dx.doi.org/10.2308/acch-50500.

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SYNOPSIS: We summarize the empirical evidence regarding Regulation Fair Disclosure (FD) to gauge whether the regulation achieves its stated objectives and to provide insights and direction for future research. Overall, we find that FD's prohibition against the selective disclosure of material information eliminates the information advantage enjoyed by certain investors and analysts and thereby provides a more level playing field for all investors. In addition, a number of firms respond to FD by expanding public disclosures, and the information environment of the average firm does not appear to

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34

Bhaskarabhatla, Ajay, Yongdong Liu, and Yiting Deng. "Selective Open Disclosure of Innovations and Reabsorption of Follow-on Innovations." Academy of Management Proceedings 2019, no. 1 (2019): 15678. http://dx.doi.org/10.5465/ambpp.2019.15678abstract.

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35

Prizeman, Katie, Ciara McCabe, and Netta Weinstein. "Stigma and its impact on disclosure and mental health secrecy in young people with clinical depression symptoms: A qualitative analysis." PLOS ONE 19, no. 1 (2024): e0296221. http://dx.doi.org/10.1371/journal.pone.0296221.

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Background Clinical depression ranks as a leading cause of disease and disability in young people worldwide, but it is widely stigmatized. The aim of this qualitative research was to gather young people’s experiences of depression stigma and its impact on loneliness, social isolation, and mental health disclosure and secrecy. This novel information can then be used to guide psychosocial interventions for young people with depression. Methods This qualitative study included N = 28 young people aged 18–25 years (Mage = 21.30). Participants were recruited from the community who had high symptoms

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Pandit, Navya, Anne Jacqueminet, and Christiane Bode. "The Walls Have Ears: The Impact of Selective Disclosure on Employee Evaluations." Academy of Management Proceedings 2021, no. 1 (2021): 13381. http://dx.doi.org/10.5465/ambpp.2021.13381abstract.

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37

Cowan, Sarah K., and Delia Baldassarri. "“It could turn ugly”: Selective disclosure of attitudes in political discussion networks." Social Networks 52 (January 2018): 1–17. http://dx.doi.org/10.1016/j.socnet.2017.04.002.

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38

Hernández-Ramos, José L., Salvador Pérez, Christine Hennebert, et al. "Protecting personal data in IoT platform scenarios through encryption-based selective disclosure." Computer Communications 130 (October 2018): 20–37. http://dx.doi.org/10.1016/j.comcom.2018.08.010.

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39

Tirumala, Raghu Dharmapuri, and Kruti Upadhyay. "The Green Mirror: Reflecting on Sustainability Reporting Practices of Indian and Australian Real Estate Stakeholders." Buildings 13, no. 12 (2023): 3106. http://dx.doi.org/10.3390/buildings13123106.

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Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including developers, financiers, suppliers, and advisors, within the real estate sectors of Australia and India. Utilizing the Global Reporting Initiative (GRI) standards to evaluate environmental reporting, this research scrutinizes publicly disclosed company data to assess the sector’s engagement with sustainability. The findings reveal a pronounced focu

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40

Schrand, Catherine M., and Beverly R. Walther. "Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components." Accounting Review 75, no. 2 (2000): 151–77. http://dx.doi.org/10.2308/accr.2000.75.2.151.

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This paper provides evidence that managers strategically select the prior-period earnings amount that is used as a benchmark to evaluate current-period earnings in quarterly earnings announcements. Managers are more likely to separately announce a prior-period gain from the sale of property, plant, and equipment (PPE) than a loss. This strategy provides the lowest possible benchmark for evaluating current earnings, thereby allowing the manager to highlight the most favorable change in earnings. This strategic disclosure behavior is more likely to occur when it prevents a negative earnings surp

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Irani, Afshad J., and Irene Karamanou. "Regulation Fair Disclosure, Analyst Following, and Analyst Forecast Dispersion." Accounting Horizons 17, no. 1 (2003): 15–29. http://dx.doi.org/10.2308/acch.2003.17.1.15.

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This paper presents preliminary evidence of the effect of Regulation Fair Disclosure (FD) on the quantity and quality of firm-specific information released to the market by comparing analyst forecast data from pre-FD to post-FD time periods. By prohibiting selective disclosure of material information to privileged individuals, the Securities and Exchange Commission intends to provide a level playing field to all investors. However, opponents argue that FD has a negative impact by decreasing the quantity and quality of publicly available information. Consistent with this argument, we document a

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42

Jiang, Wei, Xinxin Liao, Bingxuan Lin, and Yunguo Liu. "The Effect of Compensation Disclosure on Compensation Benchmarking: Evidence From China." Journal of Accounting, Auditing & Finance 33, no. 2 (2016): 252–76. http://dx.doi.org/10.1177/0148558x16661128.

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Improved compensation disclosure should increase the efficiency of executive compensation contracts through better benchmarking with peer groups even though managers might try to influence this process through a selective choice of peers. Using a sample of Chinese companies, we find that industry benchmarking is prevalent in China. Moreover, as the regulation for executive compensation disclosure was amended in 2005, executives whose compensation is above the industry average have experienced much smaller pay rises, and executives whose compensation is below the industry average have had much

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43

Gawley, Tim. "University Administrators as Information Tacticians: Understanding Transparency as Selective Concealment and Instrumental Disclosure." Symbolic Interaction 31, no. 2 (2008): 183–204. http://dx.doi.org/10.1525/si.2008.31.2.183.

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44

Nina, Xie. "Relief of Disclosure in Soft Regulation: Selective Inaction as Risk Aversion in Multiplicity." Academy of Management Proceedings 2021, no. 1 (2021): 13521. http://dx.doi.org/10.5465/ambpp.2021.13521abstract.

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45

Leask, Cristy, Jonathan Elford, Robert Bor, Riva Miller, and Margaret Johnson. "Selective Disclosure: A Pilot Investigation into Changes in Family Relationships Since HIV Diagnosis." Journal of Family Therapy 19, no. 1 (1997): 59–69. http://dx.doi.org/10.1111/1467-6427.00038.

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46

Loewy, Roberta Springer. "Hastening Death by Selective Disclosure of Treatment Options—Beneficence or “Euthanasia by Deception”?" Health Care Analysis 12, no. 3 (2004): 241–50. http://dx.doi.org/10.1023/b:hcan.0000044930.34781.f7.

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47

Wilson, Berry, and Anthony Saunders. "Monetary secrecy and selective disclosure: The emerging market case of Mexico's monetary reporting." Review of Financial Economics 13, no. 1-2 (2004): 199–210. http://dx.doi.org/10.1016/j.rfe.2003.06.003.

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48

Haisken-DeNew, John, Syed Hasan, Nikhil Jha, and Mathias Sinning. "Unawareness and selective disclosure: The effect of school quality information on property prices." Journal of Economic Behavior & Organization 145 (January 2018): 449–64. http://dx.doi.org/10.1016/j.jebo.2017.11.015.

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49

Roszkowska-Menkes, Maria, Maria Aluchna, and Bogumił Kamiński. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting." Critical Perspectives on Accounting 98 (January 2024): 102700. http://dx.doi.org/10.1016/j.cpa.2023.102700.

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50

Gaižiūtė, Indrė, Greta Kaluževičiūtė-Moreton, and Vaiva Klimaitė. "The Experience of Disclosure and Concealment of One’s Mental Disorder." Psichologija 68 (September 6, 2023): 71–92. http://dx.doi.org/10.15388/psichol.2023.60.

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Although disclosure of one’s experience of mental disorders is an important factor in the recovery process, this topic is not well understood or studied in scientific research. This study seeks to describe and analyse the experience of disclosing and concealing information about mental disorders. The participants were 5 men and 5 women (age 24–53) experiencing a form of mental disorder and receiving treatment for at least one year. Data was collected through semi–structured interviews and analysed using thematic analysis. The results showed that the decision to disclose information about one’s

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