We study the motivation of an entrepreneur to provide disclosure that works primarily to reduce investors’assessment of the firm’s idiosyncratic risk. We refer to this disclosure as “idiosyncratic disclosure.”We assume that the firm’s cash flows are determined by both idiosyncratic and systematic events. The model shows that when the entrepreneur faces a capital market where competition to acqu...

Risk information for Alzheimer disease (AD) may be communicated through susceptibility gene disclosure, even though this is not currently in clinical use. The REVEAL Study is the first randomized clinical trial of risk assessment for AD with apolipoprotein E (APOE) genotype and numerical risk estimate disclosure. We examined whether APOE genotype and numerical risk disclosure to asymptomatic in...

Dealing with sensitive data has been the focus of much of recent research. On one hand data disclosure may incur some risk due to security breaches, but on the other hand data sharing has many advantages. For example, revealing customer transactions at a grocery store may be beneficial when studying purchasing patterns and market demand. However, a potential misuse of the revealed information m...

Financial literacy of investors reduces uncertainty on future decisions and increases predictability of investment policies in financial markets. Thus, the lack of clear information on financial markets is a determining factor in the arrival of domestic and foreign capitals and their quick exit in case of crisis. The lack of transparency and basic knowledge on decisions and failure to provide r...

In today’s world, governmental, public, and private institutions systematically release data which describes individual entities (commonly referred as microdata). Those institutions are increasingly concerned with possible misuses of the data that might lead to disclosure of confidential information. Moreover, confidentiality regulation requires that privacy of individuals represented in the re...

OBJECTIVE To examine patients' individual requirements for risk disclosure before surgery. DESIGN Structured interview and questionnaire. SETTING 50 patients interviewed following coronary artery bypass grafting or valve replacement or repair. MAIN OUTCOME MEASURES Patient assessment of the nature and probability of risks they would have wished to be informed of from a pool comprising dea...

Frequency tables disseminated by statistical agencies have always been of high interest. However, the agencies have to ensure that the risk of identifying individuals and disclosing individuals’ attributes from the released data is low. Therefore they assess the risk of disclosure and apply statistical disclosure control (SDC) methods if necessary. The main objective of this work is to measure ...

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...