In this paper, we define a novel setting for query auditing, where instead of detecting or preventing the disclosure of individual sensitive values, we want to detect or prevent the disclosure of aggregate values in the database. More specifically, we study the problem of detecting or preventing the disclosure of the maximum (minimum) value in the database, when the querier is allowed to issue ...

A debate opposes many accounting, finance, and economics researchers on investors’ need for disclosure regulation. Indeed, Healy and Palepu (2001) note that extent theory on voluntary disclosure shows that, absent market imperfections or externalities, firm managers have incentives to optimally trade off the costs and benefits of voluntary disclosure and to provide the efficient level of inform...

this paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. statistical population includes 111 active firms in tehran stock exchangeduring 2010-2014 using cochrane method with the confidence level of95%. totally, they were 555 firms-years. in this paper, linear and nonlinear...

We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance information in China, Denmark, Malaysia, and South Africa using differences-in-differences estimation with propensity score matched samples. We find significant heterogeneity in corporate disclosure ...

BACKGROUND HIV/AIDS is a disease that is characterised by discrimination and stigmatisation particularly in Africa. OBJECTIVE To determine rate of disclosure of HIV status among People Living with HIV/AIDS (PLWHA) in Ilorin, Nigeria. METHODS A semi-structured, interviewer administered questionnaire containing 40 items was used to collect information from persons living with HIV/AIDS accessi...

This study investigated the association between mandatory disclosure and company value expressed in share price anticipation of earnings by using a sample of UK companies included in the FTSE 350 Index for a period of five years, from 2006 to 2010. A mandatory disclosure index was developed according to the IFRSs, which the companies listed in the stock market were obliged to adopt since 2005, ...

HIV status disclosure plays a crucial role in reducing risk behaviors of drug and sexual partners and thereby limiting HIV transmission. As people who inject drugs (PWID) bear a significant HIV burden and disclosure research among PWID is relatively few, we reviewed the literature to highlight what is known about disclosure among HIV-positive PWID. Searches of articles published from 2000 to 20...

Statistical database protection is a part of information security which tries to prevent published statistical information (tables, individual records) from disclosing the contribution of specific respondents. This paper shows how to use information-theoretic concepts to measure disclosure risk for tabular data. The proposed disclosure risk measure is compatible with a broad class of disclosure...

This study explores factors that may influence one’s self-disclosure on SNS where one selfdisclose information in the public eye. Social intimacy and loneliness as indicators of one’s social relationship status are found to be both significantly, though contradictorily related to self-disclosure on SNS. Social intimacy and loneliness function are mediators in the direct effect of personality on...

We examine the welfare effects of regulation in a model where firms can shroud add-on costs, such as penalty fees for credit cards. In isolation, imposing price controls or disclosure mandates on such fees can increase or decrease welfare, even when these regulations have no direct costs. There are, however, strong complementarities between price controls and disclosure mandates: conditional on...