Search results for "DISCLOSURE"
showing 10 items of 111 documents
La disclosure del capitale intellettuale. Un’analisi empirica delle società quotate italiane
2012
Nell’attuale ambiente economico la ricchezza che un’azienda è in grado di generare è sempre più condizionata dalla sua capacità di apprendere, innovare, capitalizzare conoscenze e sviluppare relazioni. Tali elementi, identificati nella letteratura con il termine di capitale intellettuale, rappresentano per le aziende una risorsa chiave capace di generare vantaggi competitivi sulla concorrenza. Diventa pertanto essenziale comunicare e adeguatamente rappresentare tale risorsa. I documenti in cui è possibile trovare informazioni sul capitale intellettuale sono sia quelli di rendicontazione volontaria sia obbligatoria.Obiettivo del volume è di analizzare l’importanza del capitale intellettuale …
Intangibles Disclosure Information on Internet by Multinational Corporations
2003
Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Sta…
Determinants of web site information by Spanish city councils
2008
PurposeThe purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure.Design/methodology/approachThe study takes as its reference point the existing literature on the examination of the quality of web sites, in particular the provisions of the Web Quality Model (WQM) and the importance of content as a key variable in determining web site quality. In order to quantify the information on city council web sites, a Disclosure Index has been designed which takes into account the content, navigabili…
Franchisors' disclosure duty: market transparency and franchisee protection
2014
The franchisee is usually the most vulnerable part of the franchise relationship, and should therefore receive greater protection from the legal framework. In this regard, the franchisor's pre-contractual disclosure duty has evolved in its legal status. Whereas its original purpose was to ensure transparency in the market, it now serves to protect the franchisee. In this paper, we compare the franchisor's obligations established by the legal framework in Spain with those set out in the Model Law drawn up by The International Institute for the Unification of Private Law.
Determinantes de la divulgación de información sobre sostenibilidad en los gobiernos locales de Latinoamérica
2022
This paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites due…
The reciprocal effects of social network site use and the disposition for self-disclosure: A longitudinal study
2013
Since the advent of social network sites (SNSs), scholars have critically discussed the psychological and societal implication of online self-disclosure. Does Facebook change our willingness to disclose personal information? The present study proposes that the use of SNSs and the psychological disposition for self-disclosure interact reciprocally: Individuals with a stronger disposition show a higher tendency to use SNSs (selection effect). At the same time, frequent SNS use increases the wish to self-disclose online, because self-disclosing behaviors are reinforced through social capital within the SNS environment (socialization effect). In a longitudinal panel study, 488 users of SNSs wer…
Children's disclosures of sexual abuse in a population-based sample
2018
Most previous studies on disclosing child sexual abuse (CSA) have either been retrospective or focused on children who already have disclosed. The present study aimed to explore the overall CSA disclosure rate and factors associated with disclosing to adults in a large population-based sample. A representative sample of 11,364 sixth and ninth graders participated in the Finnish Child Victim Survey concerning experiences of violence, including CSA. CSA was defined as having sexual experiences with a person at least five years older at the time of the experience. Within this sample, the CSA prevalence was 2.4%. Children reporting CSA experiences also answered questions regarding disclosure, t…
Cross-cultural comparisons of child-reported emotional and physical abuse: rates, risk factors and psychosocial symptoms
2002
Abstract Objectives: This study was designed to assess the incidence of child emotional and physical abuse, associated risk factors and psychosocial symptoms in a cross-cultural comparison between post-communist bloc countries. Method: One-thousand one-hundred forty-five children ages 10–14 from Latvia (N=297), Lithuania (N=300), Macedonia (N=302), and Moldova (N=246) participated in the study. They completed questionnaires assessing their experience of emotional or physical abuse, and provided information about family risk-factors and psychosocial symptoms, including PTSD-related symptoms. Results: Incidence rates of maltreatment differed by country, as did levels of reported psychosocial …
Blaming the Victim: The Effects of Extraversion and Information Disclosure on Guilt Attributions in Cyberbullying
2013
Cyberbullying victims' success in coping with bullying largely depends on schoolmates and other bystanders' social support. However, factors influencing the degree of social support have as yet not been investigated. In this article, the concept of victim blaming is applied to cyberbullying incidents. It is assumed that a cyberbullying victim receives less social support when the victim's behavior is perceived as very overt. It is further assumed that this effect's underlying process is the partial attribution of responsibility for the incident to the victim and not to the bully. The hypotheses are tested with a 2×2 online experiment. In this experiment, varying online self-presentations of…