Search results for "Disclosure"
showing 10 items of 111 documents
An empirical investigation into market risk disclosure: is there room to improve for Italian banks?
2020
PurposeThis paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from one side, and investors and stakeholders on the other, represents a crucial issue that requires further considerations by scholars and regulators.Design/methodology/approachThis contribution adopts a mixed methodological approach to analyse both qualitative and quantitative profiles of market risk disclosure in banking. This paper analyses the most important documents Italian banks are required to prepare for risk disclosure purposes…
The dark side of social media: Stalking, online self‐disclosure and problematic sleep
2021
The proliferation of social media usage has led to the manifestation of certain negative behaviours that are now referred to as the ‘dark side’ of social media use. These behaviours are a matter of concern, as they are detrimental to people's well-being. The present study examines the empirical association among social media stalking, online self-disclosure, social media sleep hygiene, compulsive social media use and problematic sleep, most of which have been previously recognized as key dark side behaviours. While social media stalking is a relatively new and under-explored phenomenon, its predecessor, the much-castigated cyberstalking, has received sufficient scholarly attention. This stu…
Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation
2017
Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…
Breaking bad news: How to cope.
2018
Physicians often are uncomfortable when communicating an unfavorable outcome: they feel inadequate in the face of uncontrollable disease and unprepared to manage the emotional reactions of patients. For lack of proper training, they often adopt inappropriate ways to disclose unfavorable information. We will outline some key points about the issue of disclosing bad news and aim to provide useful tools to physicians who have to cope frequently with breaking bad news to patients, providing examples and clinical sceneries specific to gastroenterology and hepatology practice.
Freedom and pressure in self-disclosure
2013
Today there is great openness about breast cancer, and the current ideology is that this is considered positive. This article draws upon sociological and philosophical theories to explore psychological practices. We ask: do women experience as much freedom to not talk about their illness as they do to talk about it? Do they experience that not being open is as favourably valued as openness is? The article is based on an ethnographic study in which women have given detailed accounts of how, to whom and in which situations they have been open or closed about their illness. It shows that breast cancer sufferers do not always experience a real choice between withholding and sharing information.…
Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis
2016
ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…
Recommendations for neonatologists and pediatricians working in first level birthing centers on the first communication of genetic disease and malfor…
2021
Abstract Background Genetic diseases are chronic conditions with relevant impact on the lives of patients and their families. In USA and Europe it is estimated a prevalence of 60 million affected subjects, 75% of whom are in developmental age. A significant number of newborns are admitted in the Neonatal Intensive Care Units (NICU) for reasons different from prematurity, although the prevalence of those with genetic diseases is unknown. It is, then, common for the neonatologist to start a diagnostic process on suspicion of a genetic disease or malformation syndrome, or to make and communicate these diagnoses. Many surveys showed that the degree of parental satisfaction with the methods of c…
The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure …
2017
Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: Financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach (mandatory) We focus on age…
Disclosure of duplicative studies: damned if you don't
2012
Duplicative publication requires duplicative editorializing. There are many forms of lesser redundancy such as unacknowledged secondary analyses of randomized clinical trials, fragmentation of studies with concurrent submission to various journals, and serial updating of observational studies. These practices result in publication bias. We have revised our instructions to authors to include disclosure of similar articles that are published, in press, or submitted to other journals to the editors upon submission.
"I RIFLESSI STRATEGICI ORGANIZZATIVI E CONTABILI DEI PRINCIPI CONTABILI INTERNAZIONALI NELLE IMPRESE BANCARIE"
2008
Questo lavoro fornisce una prima ricognizione degli effetti che l’adozione dei principi contabili internazionali da parte delle imprese bancarie ha comportato, da un punto di vista sia strettamente contabile sia organizzativo. In particolare, sono stati oggetto di analisi i principi che disciplinano il trattamento contabile e la disclosure delle voci di bilancio di natura finanziaria, e quindi i principi IAS 32, IAS 39 e IFRS 7. Nella prima parte del lavoro sono state esposte le principali novità introdotte da questi principi, dando particolare rilievo al criterio del fair value ed al diverso trattamento previsto per gli strumenti derivati rispetto alla precedente prassi contabile. Nella se…