In the recent past there have been numerous scandals around bad practices in the food industry. Although it can be easily rationalized why these bad practices have not been reported by the inflictors themselves, it is more difficult to understand why the noninflicting competitors did not report their rivals’ conspicuous acts. In this paper we study these competitors’ incentives to acquire and t...

Abstract We examine the impact of audit committee (AC) characteristics (e.g. AC foreign members, female members with multiple directorships, share ownership and financial supervisory expertise) on forward-looking disclosure (FLD) quality quantity. Using a sample Omani companies listed Muscat Securities Market over five-year period (2014–2018), we find that number (such as size, directorships) i...

self-disclosure, as communication of information about one's affects, behaviors, and cognitions, has been emphasized as one of the central issues of the psychotherapeutic process. verbal and nonverbal aspects of disclosure are important factors of psychotherapeutic communication, both for therapist and patient. this paper presents an account of the development and reliability of an observationa...

Based on the self-disclosure theory and the social capital theory, this study investigates if bloggers' self-disclosure enhances their social capital and if these capitals in turn enhance perception of subjective well-being (SWB). The results reveal that the self-disclosure of bloggers significantly and directly affects a blogger's perception of social integration, bonding social capital, and b...

This paper shows that a monopolistic certifying party can have incentives to disclose revealing information about the agent he is certifying. Using a three-person gametheoretic model and allowing certificate users (buyers) to have noisy estimates of the quality level of the agent being certified (seller), a disclosure in the form of ordered ranking of levels is predicted. This contrasts with pr...

Complementary cell suppression has been used for disclosure limitation of magnitude data such as economic censuses data for decades. This paper examines data quality and data confidentiality characteristics of cell suppression. We demonstrate that when cell suppression is not performed using a proper mathematical model, it can fail to protect. Moreover, we demonstrate that properly executed sup...

INTRODUCTION HIV disclosure to a steady sexual partner (SSP) is important both in preventing HIV transmission and improving the quality of life of people living with HIV (PLHIV). Its determinants have been poorly investigated in the Democratic Republic of the Congo. The study objective was to determine factors independently associated with voluntary disclosure to one's SSP in PLHIV receiving se...

In this paper, we present a theoretical model to explain why firms gravitate to selective disclosure. We consider a setting where a firm chooses its disclosure policy to maximize its price informativeness (i.e., how much information is impounded in the price, measured by the posterior precision of true value conditional on the price) in a market with different types of traders. Through ex-ante ...

The emergence of online crowdsourcing sites has opened up new channels for third parties and companies to solicit paid reviews from people. In this paper, we investigate 1) how the introduction of monetary payments affects review quality, and 2) the impact of bonus rewards, sponsorship disclosure, and choice freedom on the quality of paid reviews. We conduct a 2×2×2 between-subjects experiment ...