Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 299 for “"disclosures"”.
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Identifying Memory Address Disclosures
… disclose. It discusses the importance of these disclosures, both currently and in the future. It then introduces the first published technique to be able to reliably identify specific classes of these leaks, particularly address disclosures and canary-disclosures. The technique is tested against …
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Repetitive Disclosures in the MD & A
… is the first to empirically analyze repetitive disclosures in the Management Discussion and Analysis (MD) section of the 10-K filing. I define repetitive disclosures as the amount of content in the MD repeated from the notes. The Securities and Exchange Commission (SEC) believes that repetitive …
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Climate Change Disclosures in Family Firms
… family identity) of socioemotional wealth on CCR disclosures. Overall, I find that family ownership has no impact on CCR disclosure decisions, but is negatively related to CCR disclosure quality. Moreover, I find a positive relationship between family firms prioritizing family identity and CCR …
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Corporate Narrative Disclosures in Saudi Arabia
This study aims to investigate narrative disclosures in corporate annual reports in developing economies, using Saudi Arabia as an example. The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative …
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On proprietary disclosures of investment institutions
We analyze issues related to proprietary disclosures by specialized investment institutions such as hedge funds to their trading counterparties and creditors. In this paper, disclosure can be costly because of the potential for exploitation through competitive trade or "front-running". In chapter …
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Mandatory corporate patent disclosures and innovation
I investigate the effect of corporate patent disclosures on innovation. Using the American Inventor's Protection Act (AIPA) as a plausibly exogenous shock to corporate patent disclosures, I find evidence of the AIPA shaping innovation through two simultaneous channels. First, the AIPA encourages a …
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Corporate Social Disclosures By Indonesian Listed Companies
… framework, seeking the motivation for disclosures and obtaining certain stakeholder's opinions regarding CSD. However, those studies were limited to developed countries and to select stakeholder groups for their perceptions. For these reasons, the current study proposes to enrich …
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Corporate voluntary disclosures of pre-decision information
… that when testing hypotheses involving voluntary disclosures, failure to take the above characteristic into account may confound the results. The second essay entitled, "Disclosure and Reputation in Credit Markets", deals with a different aspect of voluntary disclosures. A reputation game is …
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Litigation contingency disclosures by Canadian public companies
… this study examines 44 firms' specific note disclosures of both litigation gains and losses. Disclosure scores are analyzed and compared to Entwistle et al. (1994) based on the information across nine aspects of the disclosures. In addition, seven disclosure environment characteristics, …
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Financial accounting disclosures and corporate governance in Malaysia
The paper is on Malaysia, an emerging market, which had enjoyed strong economic activity with growth of 8-9% p.a. for a decade before the Asian financial crisis hit the region in 1997. The local currencies in the region came under pressure as capital took flight from the region. Credit and trade …
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Divine Disclosures: Religious Experiences as Evidence in Theology
The first half of this thesis argues that scepticism about the evidential force of religious experiences is driven by concerns about the traditional practices used to discern between ‘illusory’ and ‘genuine’ experiences. As these practices require commitment to a particular tradition, we have no …
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Real and accounting effects of mandatory derivatives disclosures
I examine whether SFAS 161 derivatives disclosures affect corporate risk management behavior. First, I find that the adoption of SFAS 161 has real effects on firms’ risk management strategy, resulting in lower overall derivatives use and speculation with derivatives. Second, I find that SFAS 161 …
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Impact of Litigation Financing Disclosures on Patent Litigation
… the impact of mandatory litigation financing disclosures on litigation outcomes, particularly in patent litigation. Despite the increasing importance of litigation funding, transparency regarding funders’ involvement remains limited. Using a differences-in-differences model, the study examines …
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Do Mandated Risk Disclosures Affect Corporate Risk-Taking?
I examine whether mandated risk disclosures affect corporate risk-taking. I argue that mandated risk disclosures influence corporate risk-taking by mitigating risk-related agency conflicts and informing managers about their firms’ risks. Using the 2005 risk factor disclosure mandate as a setting, I …
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Market Reactions To Analysts' Forecasts And Mandatory Disclosures
… currently known about the importance of public disclosures to capital market participants.
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Responding To Student Disclosures: A Narrative Inquiry Of Online College Instructors’ Experiences Handling Disclosures Of Personal Trauma In Their Asynchronous Online Classrooms
… al., 2019). However, research relating to online disclosures by students, especially in asynchronous courses, is limited (Hew, 2005; Lindecker et al., 2021; Lister, et al., 2021) despite continual increase in enrollment of online studies in the United States (National Center for Educational …
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Courtroom Discussions about Children's Sexual Abuse: An Examination of Prior Conversations about Disclosures, Non-Disclosures and Perpetrator Statements to Children about Abuse
<p>This study explored the content of courtroom conversations about children's prior discussions regarding sexual abuse. Sixty felony child abuse trial transcripts including child testimony and reviewing court opinions were collected from the Court of Appeal and from court reporters. Information …
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Legitimacy theory as an explanation for corporate environmental disclosures
… for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms (Dowling & Pfeffer, 1975). An aspect of legitimacy theory, investigated in this …
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Learning to Talk: Men's Management of Distress Through Disclosures
As a result of social stigma and male normative gendered expectations, many men continue to conceal their problems from others and are reluctant to seek help. Such behaviour is assumed to contribute to these men getting fewer health consultations, having high suicide rates and the associated large …
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