Results for 'Disclosure'

972 found
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  1.  23
    Familial disclosure by genetic healthcare professionals: a useful but sparingly used legal provision in France.Benjamin Derbez, Antoine de Pauw, Dominique Stoppa-Lyonnet, Frédéric Galactéros & Sandrine de Montgolfier - 2019 - Journal of Medical Ethics 45 (12):811-816.
    Familial disclosure of genetic information is an important, long-standing ethical issue that still gives rise to much debate. In France, recent legislation has created an innovative and unprecedented procedure that allows healthcare professionals (HCPs), under certain conditions, to disclose relevant information to relatives of a person carrying a deleterious genetic mutation. This article will analyse how HCPs in two medical genetics clinics have reacted to these new legal provisions and show how their reticence to inform the patients’ relatives on (...)
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  2.  32
    Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation.Samer Khalil, Walid Saffar & Samir Trabelsi - 2015 - Journal of Business Ethics 132 (2):379-399.
    Using a sample of 15,174 firms from 24 countries included in the 2009 World Bank Enterprise Survey, we investigate the impact of disclosure standards and auditing infrastructure on the bribery of public officials to secure government contracts. We find that firms are less likely to grant gift to secure a government contract in countries having more extensive financial reporting requirements and countries where audit firms face a higher litigation and sanction risk. Findings also show that firms are less likely (...)
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  3.  54
    Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures.Jeffrey S. Miller - 2009 - Journal of Business Ethics 89 (S1):3 - 10.
    The Securities and Exchange Commission requires publicly held US corporations to disclose all information, whether it is positive or negative, that might be relevant to an investor's decision to buy, sell, or hold a company's securities. The decisions made by corporate managers to disclose such information can significantly affect the judgments and decisions of investors. This paper examines academic accounting research on corporate managers' voluntary disclosures of earnings forecasts and non-GAAP earnings measures. Much of the evidence from this research indicates (...)
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  4.  49
    Disclosure of Past Crimes: An Analysis of Mental Health Professionals' Attitudes Towards Breaching Confidentiality.Tenzin Wangmo, Violet Handtke & Bernice Simone Elger - 2014 - Journal of Bioethical Inquiry 11 (3):347-358.
    Ensuring confidentiality is the cornerstone of trust within the doctor–patient relationship. However, health care providers have an obligation to serve not only their patient’s interests but also those of potential victims and society, resulting in circumstances where confidentiality must be breached. This article describes the attitudes of mental health professionals when patients disclose past crimes unknown to the justice system. Twenty-four MHPs working in Swiss prisons were interviewed. They shared their experiences concerning confidentiality practices and attitudes towards breaching confidentiality in (...)
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  5. (2 other versions)Disclosure and Consent to Medical Research Participation.Danielle Bromwich & Joseph Millum - 2013 - Journal of Moral Philosophy 10 (4):195-219.
    Most regulations and guidelines require that potential research participants be told a great deal of information during the consent process. Many of these documents, and most of the scholars who consider the consent process, assume that all this information must be disclosed because it must all be understood. However, a wide range of studies surveying apparently competent participants in clinical trials around the world show that many do not understand key aspects of what they have been told. The standard view (...)
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  6.  36
    Disclosure is Inadequate as a Solution to Managing Conflicts of Interest in Human Research.Helene Jacmon - 2018 - Journal of Bioethical Inquiry 15 (1):71-80.
    Disclosure is a common response to conflicts of interest; it is intended to expose the conflict to scrutiny and enable it to be appropriately managed. For disclosure to be effective the receiver of the disclosure needs to be able to use the information to assess how the conflict may impact on their interests and then implement a suitable response. The act of disclosure also creates an expectation of self-regulation, as the person with the conflicting interests will (...)
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  7.  22
    Algorithmic disclosure rules.Fabiana Di Porto - 2023 - Artificial Intelligence and Law 31 (1):13-51.
    During the past decade, a small but rapidly growing number of Law&Tech scholars have been applying algorithmic methods in their legal research. This Article does it too, for the sake of saving disclosure regulation failure: a normative strategy that has long been considered dead by legal scholars, but conspicuously abused by rule-makers. Existing proposals to revive disclosure duties, however, either focus on the industry policies (e.g. seeking to reduce consumers’ costs of reading) or on rulemaking (e.g. by simplifying (...)
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  8.  99
    A Survey of Governance Disclosures Among U.S. Firms.Lori Holder-Webb, Jeffrey Cohen, Leda Nath & David Wood - 2008 - Journal of Business Ethics 83 (3):543-563.
    Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms (...)
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  9.  27
    Truth Disclosure Practices of Physicians in Jordan.Saif M. Borgan, Justin Z. Amarin, Areej K. Othman, Haya H. Suradi & Yasmeen Z. Qwaider - 2018 - Journal of Bioethical Inquiry 15 (1):81-87.
    Disclosure of health information is a sensitive matter, particularly in the context of serious illness. In conservative societies—those which predominate in the developing world—direct truth disclosure undoubtedly presents an ethical conundrum to the modern physician. The aim of this study is to explore the truth disclosure practices of physicians in Jordan, a developing country. In this descriptive, cross-sectional study, 240 physicians were initially selected by stratified random sampling. The sample was drawn from four major hospitals in Amman, (...)
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  10.  54
    The Association between Disclosure, Distress, and Failure.Lori Holder-Webb & Jaffrey R. Cohen - 2007 - Journal of Business Ethics 75 (3):301-314.
    The quality of corporate disclosures has drawn increasing levels of criticism from Congress and the SEC. A subject of particularly intense scrutiny and action is the Management’s Discussion and Analysis (MD&A). This narrative, intended to provide an inside perspective on the reported results of the firm, is particularly important when attempting to evaluate the investment prospects of the marginal or poorly performing firm. However, managers may restrict the information content of the disclosure, raising potential concerns about ethical behavior. In (...)
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  11.  33
    Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk?Ronald J. Balvers, John F. Gaski & Bill McDonald - 2016 - Journal of Business Ethics 139 (1):29-45.
    Using the emerging technology of large-scale textual analysis, this study examines the use of the term ‘customer satisfaction’ and its variants in the annual reports issued by publicly traded U.S. corporations and filed with the Securities and Exchange Commission as Form 10-K. We document the frequency of the term’s occurrence in 10-Ks over the 1995–2013 period and the differences in usage across industries. We then relate the term’s usage in 10-Ks to subsequent scores from the American Customer Satisfaction Index to (...)
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  12.  21
    Public disclosure of comparative clinical performance data: lessons from the Scottish experience.Russell Mannion & Maria Goddard - 2003 - Journal of Evaluation in Clinical Practice 9 (2):277-286.
  13.  31
    Disclosure of information to potential subjects on research recruitment web sites.R. Klitzman, I. Albala, J. Siragusa, J. Patel & P. S. Appelbaum - 2007 - IRB: Ethics & Human Research 30 (1):15-20.
    Despite the developing influence of the Internet as a tool for reaching potential subjects, little empirical information exits on how individuals are recruited to participate in clinical research via the Internet or on what type of information clinical trial Web sites provide. This study revealed that roughly half of the sites failed to mention study risks or specific details about what the study required on the part of participants, while nearly three-quarters described incentives to participate. Moreover, for-profit entities were more (...)
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  14.  57
    Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports.Florence Depoers, Thomas Jeanjean & Tiphaine Jérôme - 2016 - Journal of Business Ethics 134 (3):445-461.
    As global warming continues to attract growing levels of attention, various stakeholders have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas information. In this paper, we investigate the consistency of the GHG information voluntarily disclosed by French listed firms through two different communication channels: corporate reports and the Carbon Disclosure Project. More precisely, we contrast the amounts of GHG emissions reported and the methodological explanations provided in each channel. Consistent with a stakeholder theory (...)
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  15.  45
    Disclosure Responses to a Corruption Scandal: The Case of Siemens AG.Renata Blanc, Charles H. Cho, Joanne Sopt & Manuel Castelo Branco - 2019 - Journal of Business Ethics 156 (2):545-561.
    In the current study, we examine the changes in disclosure practices on compliance and the fight against corruption at Siemens AG, a large German multinational corporation, over the period 2000–2011 during which a major corruption scandal was revealed. More specifically, we conduct a content analysis of the company’s annual reports and sustainability reports during that period to investigate the changes of Siemens’ corruption and compliance disclosure using both quantitative and qualitative methods. Through the lens of legitimacy theory, stakeholder (...)
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  16.  50
    Environmental Disclosure: Evidence From Newsweek’s Green Companies Rankings. [REVIEW]Jay P. Shimshack & Thomas P. Lyon - 2015 - Business and Society 54 (5):632-675.
    Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value. Firms in the top 100 experienced abnormal returns after the information release that were 0.6%–1.0% higher than returns of firms in the bottom 400. The form of the information released had significant effects as well. (...)
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  17.  45
    Information disclosure and decision-making: the Middle East versus the Far East and the West.A. F. Mobeireek, F. Al-Kassimi, K. Al-Zahrani, A. Al-Shimemeri, S. al-Damegh, O. Al-Amoudi, S. Al-Eithan, B. Al-Ghamdi & M. Gamal-Eldin - 2008 - Journal of Medical Ethics 34 (4):225-229.
    Objectives: to assess physicians’ and patients’ views in Saudi Arabia towards involving the patient versus the family in the process of diagnosis disclosure and decision-making, and to compare them with views from the USA and Japan.Design: A self-completion questionnaire was translated to Arabic and validated.Participants: Physicians from different specialties and ranks and patients in a hospital or attending outpatient clinics from 6 different regions in KSA.Results: In the case of a patient with incurable cancer, 67% of doctors and 51% (...)
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  18.  24
    Disclosure of non-recent (historic) childhood sexual abuse: What should researchers do?Sergio A. Silverio, Susan Bewley, Elsa Montgomery, Chelsey Roberts, Yana Richens, Fay Maxted, Jane Sandall & Jonathan Montgomery - 2021 - Journal of Medical Ethics 47 (12):779-783.
    Non-recent (historic) childhood sexual abuse is an important issue to research, though often regarded as taboo and frequently met with caution, avoidance or even opposition from research ethics committees. Sensitive research, such as that which asks victim-survivors to recount experiences of abuse or harm, has the propensity to be emotionally challenging for both the participant and the researcher. However, most research suggests that any distress experienced is usually momentary and not of any clinical significance. Moreover, this type of research offers (...)
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  19.  1
    Death attitudes and truth disclosure: A survey of family caregivers of elders with terminal cancer in China.Yong Tang - 2019 - Nursing Ethics 26 (7-8):1968-1975.
    Background: Although family caregivers play an important role in end-of-life care decisions, few studies have examined the communication between family caregivers and patients at the end of life. Objective: The objective was to describe family caregivers’ attitudes toward death, hospice, and truth disclosure. Research design: A quantitative method was used, and a closed-ended survey of 140 family caregivers was conducted in China. The subjects included 140 primary family caregivers of elders with terminal cancer enrolled at a hospice center from (...)
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  20.  19
    Disclosure Two Ways.Erin B. Bernstein - 2015 - Journal of Law, Medicine and Ethics 43 (2):245-254.
    This article is an initial attempt to compare the pre-abortion disclosure mandates that have proliferated in the two decades since the Court decided Planned Parenthood v. Casey with laws that, in the context of assisted reproduction and reproductive health, require specific disclosures beyond a state's baseline informed consent requirements. While some scholars have characterized pre-abortion disclosure laws as sui generis, they share some important common features with disclosure mandates in the context of oocyte donation and other reproductive (...)
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  21. How do disclosure policies fail? Let us count the ways.Inmaculada de Melo-Martin - 2009 - FASEB Journal 23 (6):1638-42.
    The disclosure policies of scientific journals now require that investigators provide information about financial interests relevant to their research. The main goals of these policies are to prevent bias from occurring, to help identify bias when it occurs, and to avoid the appearance of bias. We argue here that such policies do little to help achieve these goals, and we suggest more effective alternatives.
     
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  22.  24
    Self-Disclosure Here and Now: Combining Retrospective Perceived Assessment With Dynamic Behavioral Measures.Hamutal Kreiner & Yossi Levi-Belz - 2019 - Frontiers in Psychology 10.
    Most previous research on self-disclosure (SD) focused on its perceived retrospective aspects using self-report questionnaires. Few studies investigated actual SD as reflected in interpersonal interaction. We propose a comprehensive approach that combines new objective and dynamic measures of SD that evaluate situated SD with the traditional measures that evaluate stable SD properties. As SD is essentially verbal, we build on linguistic parameters for assessing actual SD, including acoustic features such as intonation and fluency, and verbal features such as the (...)
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  23.  14
    Non-disclosure Agreements: When Contracts Serve Sexual Violence and How to Deal with Them.Hélène Villain - 2024 - International Journal for the Semiotics of Law - Revue Internationale de Sémiotique Juridique 37 (6):1799-1813.
    On October 5th, 2017, the New York Times published an article that would establish the #MeToo movement and help millions of women across the globe to raise their voice and share their stories of sexual harassment, aggression and/or violence. If Harvey Weinstein was the main accused, he was, actually, the epitome of a systemic, as well as an endemic, issue that didn’t stop at the studios’ doors and was made possible thanks to a rather surprising and quite unexpected accomplice. In (...)
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  24.  47
    The Disclosure of Politics: Struggles Over the Semantics of Secularization.Maria Pia Lara - 2013 - Columbia University Press.
    Postmodern political critiques speak of the death of ideology, the end of history, and the postsecular return of religious attitudes, yet radical conservative theorists such as Mark Lilla argue religion and politics are inextricably intertwined. Returning much-needed uncertainty to debates over the political while revitalizing the very terms in which they are defined, María Pía Lara explores the ambiguity of secularization and the theoretical potential of a structural break between politics and religion. For Lara, secularization means three things: the translation (...)
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  25.  14
    Probabilistic Disclosures for Corporate and other Law.Saul Levmore - 2021 - Theoretical Inquiries in Law 22 (1):263-284.
    This Article explores the costs and benefits of one subset of continuous and discontinuous rules. These expressions are shown to be distinct from the familiar dichotomy expressed as standards versus rules, but they share the difficulty of dividing the world of law in two. Still, regulatory approaches that focus on discontinuities can often be made more continuous, and vice versa. A speed limit is discontinuous in the sense that one drives above or below (or within) the announced limit. But it (...)
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  26. Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible.Ayman Issa - 2017 - Journal of Financial Crime 10 (11):20-31.
    This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight (...)
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  27.  13
    Identity Disclosure Between Donor Family Members and Organ Transplant Recipients: A Description and Synthesis of Australian Laws and Guidelines.Anthony Cignarella, Andrea Marshall, Kristen Ranse, Helen Opdam, Thomas Buckley & Jayne Hewitt - 2024 - Journal of Bioethical Inquiry 21 (2):309-329.
    The disclosure of information that identifies deceased organ donors and/or organ transplant recipients by organ donation agencies and transplant centres is regulated in Australia by state and territory legislation, yet a significant number of donor family members and transplant recipients independently establish contact with each other. To describe and synthesize Australian laws and guidelines on the disclosure of identifying information. Legislation and guidelines relevant to organ donation and transplantation were obtained following a search of government and DonateLife network (...)
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  28.  2
    Transparency, disclosure, and governance.Ajit Kumar Singh, N. S. Ravi & O. P. Pandey (eds.) - 2015 - New Delhi: Jointly published D.D.U. State Institute of Rural Development, Lucknow and Concept Publishing Company Pvt..
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  29.  34
    Youth Work, Self-Disclosure and Professionalism.Cat Murphy & Jon Ord - 2013 - Ethics and Social Welfare 7 (4):326-341.
    A premise of this paper that despite an emphasis on professional distance the occurrence of self-disclosure is inevitable in the practice of youth work, yet there is little in-depth discussion in the literature, which recognises or reflects this. We utilise literature from counselling and psychotherapy which highlights the pervasive and unavoidable nature of self-disclosure within therapeutic relationships. In doing so we argue that not only is self-disclosure inevitable in youth work, but that decisions about whether or not (...)
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  30.  31
    Disclosure to genetic relatives without consent – Australian genetic professionals’ awareness of the health privacy law.Jane Fleming, Ainsley J. Newson, Kate Dunlop, Kristine Barlow-Stewart & Natalia Meggiolaro - 2020 - BMC Medical Ethics 21 (1):1-10.
    Background: When a genetic mutation is identified in a family member, internationally, it is usually the proband’s or another responsible family member’s role to disclose the information to at-risk relatives. However, both active and passive non-disclosure in families occurs: choosing not to communicate the information or failing to communicate the information despite intention to do so, respectively. The ethical obligations to prevent harm to at-risk relatives and promote the duty of care by genetic health professionals is in conflict with (...)
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  31.  19
    Information Disclosure: the moral experience of nurses in China.Mei-che Samantha Pang - 1998 - Nursing Ethics 5 (4):347-361.
    While the movement to ensure patient’s rights to information and informed consent spreads throughout the world, patient rights of this kind have yet to be introduced in mainland China. Nonetheless, China is no different from other parts of the world in that nurses are expected to shoulder the responsibility of safeguarding patients’ best interests and at the same time to uphold their right to information. This paper expounds on the principle of protectiveness grounded in traditional Chinese medical ethics concerning the (...)
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  32.  32
    Disclosure of Mental Health: Philosophical and Psychological Perspectives.Katherine Puddifoot - 2019 - Philosophy, Psychiatry, and Psychology 26 (4):333-348.
    PEOPLE WITH MENTAL HEALTH conditions are often required to address the question of whether they should disclose information about their mental health. Should they inform their employers, colleagues, friends, family, neighbors, and so on, that they have a mental health condition? Should they be encouraged by others to do so? There has been a recent move to promote disclosure as a way to increase the empowerment and decrease the self-stigma of people with mental health conditions. For instance, a three-week (...)
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  33.  19
    Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies.Rubina Michela Galeotti, Mark Anthony Camilleri, Fabiana Roberto & Fabiana Sepe - 2024 - Business Ethics, the Environment and Responsibility 34 (1):260-279.
    More businesses are embedding stakeholder engagement (SE) practices in their corporate disclosures. This article explores the extent to which SE practices are featured in the sustainability reports (SRs) of 48 Italian food and beverage businesses, following the latest Global Reporting Initiative (GRI) standards. The researchers analyze the content of their SRs dated 2020 and 2021. They utilize a panel regression technique to examine the relationship between stakeholder engagement disclosures (SED) and corporate financial performance (CFP), and to investigate the mediating role (...)
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  34. The Influence of Disclosure and Ethics Education on Perceptions of Financial Conflicts of Interest.Donald F. Sacco, Samuel V. Bruton, Alen Hajnal & Chris J. N. Lustgraaf - 2015 - Science and Engineering Ethics 21 (4):875-894.
    This study explored how disclosure of financial conflicts of interest influences naïve or “lay” individuals’ perceptions of the ethicality of researcher conduct. On a between-subjects basis, participants read ten scenarios in which researchers disclosed or failed to disclose relevant financial conflicts of interest. Participants evaluated the extent to which each vignette represented a FCOI, its possible influence on researcher objectivity, and the ethics of the financial relationship. Participants were then asked if they had completed a college-level ethics course. Results (...)
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  35.  38
    Late Disclosure of Insider Trades: Who Does It and Why?Millicent Chang & Yilin Lim - 2016 - Journal of Business Ethics 133 (3):519-531.
    We attempt to understand the personal incentives that motivate corporate insiders to engage in unethical behavior such as delayed trade disclosure. Delayed disclosure affects corporate transparency and other shareholders in the firm potentially suffer investment losses because they are unaware of insiders’ activities. Using archival data from the 300 largest Australian firms between 2007 and 2011, the results show that risk factors such as insider age and tenure and wealth effects in the form of insider shareholdings affect the (...)
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  36.  87
    Self-Disclosure and Post-traumatic Growth in Korean Adults: A Multiple Mediating Model of Deliberate Rumination, Positive Social Responses, and Meaning of Life.Ji-Hyun Ryu & Kyung-Hyun Suh - 2022 - Frontiers in Psychology 13.
    BackgroundTo explore how self-disclosure leads to post-traumatic growth in adults who have experienced traumatic events, this study identified the relationship between self-disclosure and post-traumatic growth in Korean adults. We examined a parallel multiple mediating model for this relationship.MethodsParticipants were 318 Korean male and female adult participants aged 20 years or older who had experienced trauma. We measured deliberate rumination, positive social responses, and the meaning of life as mediating variables.ResultsThe results revealed that the study variables positively correlated with (...)
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  37.  25
    ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings.Beat Reber, Agnes Gold & Stefan Gold - 2022 - Journal of Business Ethics 179 (3):867-886.
    Although legitimacy theory provides strong arguments that environmental, social and governance disclosure and performance can help mitigate firm-specific risks, this relationship has been repeatedly challenged by conceptual arguments, such as ‘transparency fallacy’ or ‘impression management’, and mixed empirical evidence. Therefore, we investigate this relationship in the revelatory case of initial public offerings, which represent the first sale of common stock to the wider public. IPOs are characterised by strong information asymmetry between firm insiders and society, while at the same (...)
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  38.  1
    Disclosure of true medical information: the case of Bangladesh.Sanwar Siraj, Kristien Hens & Yousuf Ali - 2024 - BMC Medical Ethics 25 (1):1-14.
    Background Truth-telling in health care is about providing patients with accurate information about their diagnoses and prognoses to enable them to make decisions that can benefit their overall health. Physicians worldwide, especially in the United Kingdom (U.K.) and the United States (U.S.), openly share such medical information. Bangladesh, however, is a Muslim-majority society with different social norms than Western societies. Therefore, we examined whether Muslim culture supports truth disclosure for patients, particularly how and to what extent medical information about (...)
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  39. Factors Influencing Social Responsibility Disclosure by Portuguese Companies.Manuel Castelo Branco & Lúcia Lima Rodrigues - 2008 - Journal of Business Ethics 83 (4):685-701.
    This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose social responsibility information to present a socially responsible image so that they can legitimise (...)
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  40.  31
    Full Disclosure of the ‘Raw Data’ of Research on Humans: Citizens’ Rights, Product Manufacturers’ Obligations and the Quality of the Scientific Database.Dennis J. Mazur - 2011 - Philosophy Compass 6 (2):90-99.
    This guide accompanies the following article(s): ‘Full Disclosure of the “Raw Data” of Research on Humans: Citizens’ Rights, Product Manufacturer’s Obligations and the Quality of the Scientific Database.’Philosophy Compass 6/2 (2011): 90–99. doi: 10.1111/j.1747‐9991.2010.00376.x Author’s Introduction Securing consent (and informed consent) from patients and research study participants is a key concern in patient care and research on humans. Yet, the legal doctrines of consent and informed consent differ in their applications. In patient care, the judicial doctrines of consent and (...)
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  41.  38
    Disclosures of funding sources and conflicts of interest in published HIV/AIDS research conducted in developing countries.R. Klitzman, L. J. Chin, H. Rifai-Bishjawish, K. Kleinert & C. -S. Leu - 2010 - Journal of Medical Ethics 36 (8):505-510.
    Objectives Disclosures of funding sources and conflicts of interests (COI) in published peer-reviewed journal articles have recently begun to receive some attention, but many critical questions remain, for example, how often such reporting occurs concerning research conducted in the developing world and what factors may be involved. Design Of all articles indexed in Medline reporting on human subject HIV research in 2007 conducted in four countries (India, Thailand, Nigeria and Uganda), this study explored how many disclosed a funding source and (...)
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  42.  18
    CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision.Helen Brown-Liburd, Jeffrey Cohen & Valentina L. Zamora - 2018 - Journal of Business Ethics 152 (1):275-289.
    The growth in demand for corporate social responsibility information raises the question of how various CSR disclosure items are used by investors, an important stakeholder group driven by instrumental, moral, and relational motives. Prior research examines the instrumental motive to maximize individual shareholder wealth and the moral motive to actualize personal stewardship interests. We contribute to the literature by examining investors’ relational motive to realize positive stakeholder relationships within and between organizations and communities. The relational motive arises when investors (...)
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  43.  44
    The disclosure of a metaphysical horizon, or how to escape dialectics.Ignaas Devisch - 2010 - South African Journal of Philosophy 29 (1):17-27.
    In a footnote to The Inoperative Community French philosopher Jean-Luc Nancy wonders how to escape Hegelian dialectics. Because Nancy in his later work often returns to this attempt of a ‘disclosure of our metaphysical horizon’, we not only consider this note as a crucial one in his attempt to ‘disclose’ our metaphysical horizon; on top of that, we think this note is really worthwhile considering for our philosophical era in general: how to think after the so called ‘end of (...)
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  44.  28
    Disclosure of medical errors: physicians’ knowledge, attitudes and practices (KAP) in an oncology center.Razan Mansour, Khawlah Ammar, Amal Al-Tabba, Thalia Arawi, Asem Mansour & Maysa Al-Hussaini - 2020 - BMC Medical Ethics 21 (1):1-8.
    BackgroundBetween the need for transparency in healthcare, widely promoted by patient’s safety campaigns, and the fear of negative consequences and malpractice threats, physicians face challenging decisions on whether or not disclosing medical errors to patients and families is a valid option.We aim to assess the knowledge, attitudes and practices (KAP) of physicians in our center regarding medical error disclosure.MethodsThis is a cross-sectional self-administered questionnaire study. The questionnaire was piloted and no major modifications were made.A day-long training workshop consisting of (...)
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  45.  69
    Disclosure of cancer diagnosis and prognosis: a survey of the general public's attitudes toward doctors and family holding discretionary powers.Hiroaki Miyata, Hisateru Tachimori, Miyako Takahashi, Tami Saito & Ichiro Kai - 2004 - BMC Medical Ethics 5 (1):1-6.
    Background This study aimed to ask a sample of the general population about their preferences regarding doctors holding discretionary powers in relation to disclosing cancer diagnosis and prognosis. Methods The researchers mailed 443 questionnaires to registered voters in a ward of Tokyo which had a socio-demographic profile similar to greater Tokyo's average and received 246 responses (response rate 55.5%). We describe and analysed respondents' attitudes toward doctors and family members holding discretionary powers in relation to cancer diagnoses disclose. Results Amongst (...)
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    Disclosure of insurability risks in research and clinical consent forms.Shahad Salman, Ida Ngueng Feze & Yann Joly - 2016 - Global Bioethics 27 (1):38-49.
    ABSTRACTGenetic testing results and research findings raise concerns about access to genetic information by insurers. Recently, the Canadian Life and Health Insurance Association reaffirmed its prerogative to request, for underwriting purposes, the disclosure of clinical and research genetic test results if the participant/patient or his physician has knowledge of the results. Studies have shown that access to genetic information to determine insurability can, in limited instances, lead to actual, or fear of, genetic discrimination, result in individuals refusing to undergo (...)
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    Sustainability disclosures in emerging economies: Evidence from human capital disclosures on listed banks' websites in Bangladesh.Mir Mohammed Nurul Absar, Bablu Kumar Dhar, Monowar Mahmood & Md Emran - 2021 - Business and Society Review 126 (3):363-378.
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  48. Responsible gambling disclosure strategies of four Nordic state‐owned gambling companies.Jani Selin - 2024 - Business and Society Review 129 (4):587-600.
    The objective of this paper is to examine the responsible gambling (RG) disclosure strategies employed by four Nordic state‐owned gambling companies, each selling products with addictive potential. RG disclosures are used by the gambling industry to proclaim responsibility and interest in gambling harm. Data drawn from company annual reports underwent qualitative content analysis. The analysis based on categories established by Leung and Snell in 2021 revealed four disclosure strategies: assertive façade, defensive façade, disclaiming, and ethical reflexivity. All companies (...)
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  49. World Disclosure and Normativity: The Social Imaginary as the Space of Argument.Meili Steele - 2016 - Telos: Critical Theory of the Contemporary 174 (Spring):171-190.
    Abstract: There has been an ongoing dispute between defenders of world disclosure (understood here in a loosely Heideggerian sense) and advocates of normative debate. I will take up a recent confrontation between Charles Taylor and Robert Brandom over this question as my point of departure for showing how world disclosure can expand the range of normative argument. I begin by distinguishing pre-reflective disclosure—the already interpreted, structured world in which we find ourselves—from reflective disclosure—the discrete intervention of (...)
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    Ethics and Disclosure: A Study of the Financial Performance of Firms in the Seasoned Equity Offerings Market.Hoje Jo & Yongtae Kim - 2008 - Journal of Business Ethics 80 (4):855-878.
    In this article, we examine the association between ethics and disclosure and the impact of this association on the long-term, post-issue performance of seasoned equity offerings (SEOs). We argue that firms with extensive disclosure are less likely to face information problems, and more likely to lead to an active shareholder monitoring, and therefore, engage in fewer unethical activities, such as aggressive earnings manipulation, and have better long-term, post-issue performance. Consistent with these predictions, this study presents evidence that (...) is negatively related to unethical earnings manipulation and positively associated with long-term, post-issue performance. In particular, we find that long-term, post-issue SEO underperformance is significantly less for firms with extensive disclosure and conservative earnings management than firms with less disclosure and aggressive earnings management. We interpret this evidence to mean that over the long run, the capital market values ethical financial reporting and corporate efforts to incorporate social responsibility into their decision-making processes, for example, by enhancing information transparency through voluntary disclosure. (shrink)
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