The purpose of this study was to examine the role of the self-disclosure process in regard to connection development and relationship quality in peer mentoring relationships between transition-age youth (ages 15-20) and young adults (ages 18-36) with intellectual and/or developmental disabilities. Self-disclosure is defined as "the disclosure of inner feelings and experiences to another person"...

the asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. according to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some fea...

Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR) and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with g...

We study the quality of advice that an informed and biased expert gives to an uninformed decision maker. We compare two scenarios: mandatory disclosure of the bias and non-disclosure, where information about the bias can only be revealed through cheap-talk. We find that in many scenarios non-disclosure allows for higher welfare for both parties. Hiding the bias allows for more precise communica...

This article reports on a longitudinal study investigating gender differences in the association between maternal disclosure and adolescents' depressive symptoms. Little research has examined the relationship of parental disclosure to adolescents' depressive symptoms and research on sex differences is particularly lacking. In a sample of 428 families with a mean age of 13.36 (52% female) of the...

We study the disclosure decision and price-setting behavior of competing firms in the presence of cursed consumers, who fail to be sufficiently skeptical about a firm’s quality upon observing non-disclosure of quality-relevant information. We show that neither competition nor the presence of sophisticated consumers necessarily offer protection to cursed consumers. Exploitation arises if markets...

An effective risk management process enables a bank‘s management to measure and monitor risk, generate credible data, use sophisticated tools and provide fair value estimates, potentially of higher quality. Although the actual risk management process is unobservable to outsiders, disclosure relating to the risk management activities and corporate governance that monitors it reveals its effectiv...

Software vulnerabilities represent a serious threat to cyber security, most cyber-attacks exploit known vulnerabilities. Unfortunately, there is no agreed-upon policy for their disclosure. Disclosure policy (which sets a protected period given to a vendor to release the patch for the vulnerability) indirectly affects the speed and quality of the patch that a vendor develops. Thus CERT/CC and si...