Selective Disclosure and the Role of Form 8-K in the Post-Reg FD Era

2015 ◽  
Author(s):  
Cristi A. Gleason ◽  
Zhejia Ling ◽  
Rong Zhao
Keyword(s):  
Selective Disclosure ◽  
Reg Fd

Selective disclosure and the role of Form 8‐K in the post‐Reg FD era

2019 ◽  
Vol 47 (3-4) ◽  
pp. 365-396 ◽  
Author(s):  
Cristi Gleason ◽  
Zhejia Ling ◽  
Rong Zhao
Keyword(s):  
Selective Disclosure ◽  
Reg Fd

scholarly journals Interpersonal Antecedents to Selective Disclosure of Lesbian and Gay Identities at Work

2021 ◽  
Vol 9 (4) ◽  
pp. 388-398 ◽  
Author(s):  
Julian M. Rengers ◽  
Liesbet Heyse ◽  
Rafael P. M. Wittek ◽  
Sabine Otten
Keyword(s):  
Sexual Identity ◽  
Social Inclusion ◽  
Lesbian And Gay ◽  
Disclosure Decisions ◽  
Resource Group ◽  
And Bisexual ◽  
The Cost ◽  
Gay Identities ◽  
Selective Disclosure

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 intrapersonal (e.g., psychological) and contextual (e.g., organisational) characteristics, thereby somewhat overlooking the role of interpersonal (e.g., relational) characteristics. In this article, we present findings from semi‐structured, in‐depth interviews with nine Dutch lesbian and gay employees, conducted in early 2020, to gain a better understanding of interpersonal antecedents to disclosure decisions at work. Through our thematic analysis, we find that LGB workers may adopt a proactive or reactive approach to disclosure, which relates to the salience of their sexual identity at work (high/low) and their concern for anticipated acceptance. Other themes facilitating disclosure include an affective dimension, being in a relationship, and associating with the employee resource group. We demonstrate the importance of studying disclosure at the interpersonal level and reflect on how our findings relate to literature on disclosure, authenticity, belonging, and social inclusion of LGB individuals at work.

Informational Requirements and Environmental Protection

2019 ◽  
pp. 971-995
Author(s):  
Karen Morrow
Keyword(s):  
Environmental Protection ◽  
Environmental Law ◽  
Environmental Information ◽  
United Nations Economic Commission ◽  
New Approach ◽  
Economic Commission ◽  
Disclosure Of Information ◽  
Emerging Issues ◽  
Selective Disclosure

This chapter discusses the role of informational requirements in environmental protection. It first provides an overview of the nature of informational requirements in environmental law before discussing the role of states in controlling environmental information. It then considers the new approach towards access to environmental information that has been adopted by Principle 10 of the Rio Declaration, the pursuit of regional international hard law on Principle 10, and key provisions of the Aarhus and draft United Nations Economic Commission for Latin America and the Caribbean (UNECLAC) Conventions relating to access to information. The chapter also explores the state-mandated public disclosure of information by companies as well as companies’ voluntary and selective disclosure of information before concluding with an analysis of some emerging issues relating to environmental information in the age of information technology.

Voluntary Disclosures via Social Media and the Role of Comments

2015 ◽  
Vol 29 (3) ◽  
pp. 101-121 ◽  
Author(s):  
Brad S. Trinkle ◽  
Robert E. Crossler ◽  
France Bélanger
Keyword(s):  
Social Media ◽  
Experimental Design ◽  
Communication Channels ◽  
Securities And Exchange Commission ◽  
Voluntary Disclosures ◽  
Nonprofessional Investors ◽  
Financial Disclosures ◽  
Media Channels ◽  
Reg Fd

ABSTRACT The Securities and Exchange Commission (SEC) has recently expanded the communication channels available for management when it determined that personal social media pages are recognized channels for financial disclosures, provided Reg FD and the 2008 Guidance are correctly applied. However, social media channels are more widely available to investors, both nonprofessional and sophisticated, and allow for interaction between users via postings and comments. The opinions of others, as expressed in their comments on social media, may influence investors' perception of the news in a manner that is beyond that of the traditional disclosures envisioned by the SEC. This research explores this issue by examining the influence of disclosures and attached comments via social media on nonprofessional investors' perceptions of the news, valuation judgments, and perceptions of management's credibility. Grounded in the herding and majority influence theories, the research hypotheses are tested using a between-subjects experimental design. Results indicate that the attached comments shared via social media influence the participants' perceptions and reactions to the news.

Role of dactinomycin in the improved survival of children with Wilms' tumor

JAMA ◽  
1966 ◽  
Vol 195 (12) ◽  
pp. 1005-1009 ◽  
Author(s):  
D. J. Fernbach
Keyword(s):  
Wilms Tumor

Role of the allergist in diagnosis and management of patients with uveitis

JAMA ◽  
1966 ◽  
Vol 195 (3) ◽  
pp. 167-172 ◽  
Author(s):  
T. E. Van Metre
Keyword(s):  
Diagnosis And Management

The power of norms to sway fused group members

2018 ◽  
Vol 41 ◽  
Author(s):  
Winnifred R. Louis ◽  
Craig McGarty ◽  
Emma F. Thomas ◽  
Catherine E. Amiot ◽  
Fathali M. Moghaddam
Keyword(s):  
Evolutionary Anthropology ◽  
Normative Systems ◽  
Violent Extremism ◽  
Identity Fusion ◽  
Group Members

AbstractWhitehouse adapts insights from evolutionary anthropology to interpret extreme self-sacrifice through the concept of identity fusion. The model neglects the role of normative systems in shaping behaviors, especially in relation to violent extremism. In peaceful groups, increasing fusion will actually decrease extremism. Groups collectively appraise threats and opportunities, actively debate action options, and rarely choose violence toward self or others.

Elaborating the role of reflection and individual differences in the study of folk-economic beliefs

2018 ◽  
Vol 41 ◽  
Author(s):  
Kevin Arceneaux
Keyword(s):  
Decision Making ◽  
Individual Differences ◽  
Cognitive Processes ◽  
Evolutionary History ◽  
Behavioral Responses ◽  
History Of ◽  
Economic Beliefs

AbstractIntuitions guide decision-making, and looking to the evolutionary history of humans illuminates why some behavioral responses are more intuitive than others. Yet a place remains for cognitive processes to second-guess intuitive responses – that is, to be reflective – and individual differences abound in automatic, intuitive processing as well.

The role of affect in feelings of obligation

2020 ◽  
Vol 43 ◽  
Author(s):  
Stefen Beeler-Duden ◽  
Meltem Yucel ◽  
Amrisha Vaish
Keyword(s):  
Positive Emotions ◽  
The Creation ◽  
Sense Of Obligation

Abstract Tomasello offers a compelling account of the emergence of humans’ sense of obligation. We suggest that more needs to be said about the role of affect in the creation of obligations. We also argue that positive emotions such as gratitude evolved to encourage individuals to fulfill cooperative obligations without the negative quality that Tomasello proposes is inherent in obligations.

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