Different Types Of Disclosure Research Articles

The effects of self-disclosure and gender on a climate scientist's credibility and likability on social media.

To examine whether different types of disclosure made by climate scientists on social media influence perceived source credibility (i.e. competence, integrity, benevolence) and likability, we conducted a 2 (self-disclosure type: personal vs political) × 3 (proportion of posts including a self-disclosure: 20% vs 50% vs 80%) × 2 (gender identity of scientist: male vs female) between-subjects experiment (N = 734). We found that people liked the scientist more for a personal than political disclosure, rated them as being more competent for a political disclosure, and liked a female scientist more than a male scientist. However, scientist's gender did not moderate the effect of disclosure type or the effect of participants' gender. Our results suggest distinct benefits when scientists deliver different types of messages on social media, although disclosure is unlikely to have substantial effects on lay judgments of scientists' credibility.

Realistic Portrayals of Untrue Information: The Effects of Deepfaked Ads and Different Types of Disclosures

A deepfake is a realistic portrayal of untrue information (i.e., it realistically depicts individuals who were not originally present in a given footage). A deepfaked ad has the potential to mislead consumers because it shows people saying or doing things that they have never said or done, which can harmfully influence consumer decisions. Despite the increasing prevalence of deepfakes in various contexts, there has been no research on their implications in advertising and how to effectively protect consumers through disclosures. Therefore, we conducted three studies. Study 1 shows that consumers recognize deepfakes as synthetically generated ads only if there is a clear indication or disclaimer regarding the synthetic nature of deepfakes. Study 1 also demonstrates that simple disclosures (informing about the alteration of the original message) do not reduce the perceived portrayal realism of deepfakes. Study 2 examines new extended disclosures for deepfakes (informing about the consequences of alteration for an ad and a consumer). The study shows that these disclosures are successful in reducing the perceived factuality, but not the portrayal realism, of deepfakes. Study 3 replicates this effect and tests a boundary condition (i.e., prior expectations about advertising factuality).

Reducing Resistance to Sponsorship Disclosure: The Role of Experiential Versus Material Posts

Despite the growing relevance of influencer marketing, recent research suggests that consumers have negative reactions to social media ads. Our research investigates how different types of disclosure (paid partnership vs. in-text disclosure) and post content (experiential vs. material) mitigate consumers’ negative reactions to social media advertisements. Four preregistered studies, drawing on the social exchange theory, reveal how the post content shapes the sponsorship disclosure effects. In particular, we show that a paid partnership (vs. in-text) disclosure has a positive impact on consumers’ responses (engagement and purchase intent) and that persuasion resistance mediates the effects. Furthermore, Study 3 reveals that the type of content (experiential vs. material) moderates the effect, such that consumers’ negative reactions to sponsorship disclosure are mitigated with experiential (vs. material) content. Overall, our results provide actionable implications for tourism marketers on how to create advertisements in social media, minimizing negative reactions to sponsorship disclosure.

Accounting for Biodiversity and Extinction: The Case of South African National Parks

ABSTRACT This paper responds to calls for more normative research on biodiversity accounting and reporting. It develops a model for reporting on biodiversity informed by earlier work on biodiversity reporting, ecological reporting and extinction accounting as well as the guidance on integrated and sustainability reporting developed by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) respectively. The resulting ‘integrated biodiversity reporting mode’ is designed to provide a more nuanced tool for reporting on biodiversity. While the model is intended to be used by multiple organisations, its application is illustrated using the South African National Parks (SANParks). A detailed content analysis of the SANParks’ annual reports over seven years (2013–2019) is used to identify different types of disclosures, categorised according to the type of environmental information being reported and the associated capitals outlined by the IIRC. Applying the model to SANParks reveals how it is possible to provide a more detailed report on biodiversity than would be the case if only existing reporting frameworks are used. The proposed reporting model is not without challenges, but it can be applied to report more effectively on biodiversity-related risks and the interconnections between biodiversity and the different resources/capitals which are required to manage it. As a result, this paper contributes to the debate on how to report on biodiversity and demonstrates how the largely theoretical work on biodiversity reporting can be applied in practice.

Exploring the use of rapport in professional information‐gathering contexts by systematically mapping the evidence base

SummaryA growing body of research illustrates consensus between researchers and practitioners that developing rapport facilitates cooperation and disclosure in a range of professional information gathering contexts. In such contexts, rapport behaviors are often intentionally used in an attempt to facilitate a positive interaction with another adult, which may or may not result in genuine mutual rapport. To examine how rapport has been manipulated and measured in professional contexts we systematically mapped the relevant evidence‐base in this field. For each of the 35 studies that met our inclusion criteria, behaviors associated with building rapport were coded in relation to whether they were verbal, non‐verbal, or para‐verbal. Methods to measure rapport were also coded and recorded, as were different types of disclosure. A Searchable Systematic Map was produced to catalogue key study characteristics. Discussion focuses on the underlying intention of the rapport behaviors that featured most frequently across studies.

Who are you talking about? Contrasting determinants of online disclosure about self or others

PurposeThis paper contrasts the determinants of online disclosures about self and others in social media.Design/methodology/approachData from 216 respondents were collected through an online survey. The formal research model was tested with covariance based structural equation modeling.FindingsThe determinants of online disclosures vary whether the subject is self or others. Social networking site (SNS) users who self-disclose are also more likely to share information about others. Furthermore, there are significant gender effects in the influences of disclosure as revealed by multi-group SEM.Research limitations/implicationsFuture research models should incorporate the construct of disclosure about others and examine the intertwining of different types of disclosure on SNS. Future work should include behavioral measures, as this study relied on self-report measures.Practical implicationsThe current understanding of information sharing does not accommodate different forms of disclosure. Employers or systems administrators concerned about data sharing may need to tailor interventions to the subject of the disclosure. Furthermore, the significant gender differences in determinants of disclosure suggest that this should be considered in practical applications.Originality/valueDisclosure about others has not been examined in prior work. This study contributes by offering empirical data on the contrasting determinants of disclosure as well as gender differences. It improves the understanding of online information sharing, a topic of particular relevance in today's information oriented society.

Succinct Survey of Financial and Nonfinancial Disclosure Quality: Definition, Classification and Analysis

This paper mainly introduces different measures of disclosure quality, pivotal to know what the quality is, what the characteristics of good information quality are and how prior studies measure disclosure quality as to choose the suitable and appropriate approach sheathing for your research. Besides, because different measures have different strengths and weaknesses, and merits and flaws, thus, this paper can let us latch strengths and weaknesses of each approach in order to mitigate these weaknesses. Disclosures can be classified as any deliberate corporate release of financial or nonfinancial, quantitative or qualitative, mandatory or voluntary, formal or informal information. There are different forms of corporate to disclose information to the gullible public, including conference calls, annual or quarterly reports, investor relations, prospectus, press release, management interview and websites (Gibbins, Richardson and Waterhouse, 1990). The annual report is considered as a dominant document in the capital market (Botosan and Plumlee, 2002). A large voluminous prior studies investigate the corporate disclosure issues via annual reports (e.g. Wallace, Naser and Mora, 1994; Meek, Roberts and Gray, 1995; Inchausti, 1997; Botosan, 1997; Ahmed and Courtis, 1999; Depoers, 2000; Hail, 2002; Botosan and Plumlee, 2002; Hope, 2003a; Hope, 2003b; Coy and Dixon, 2004; Abd-Elsalam and Weetman, 2007). For instance, Coy and Dixon (2004) investigate the change in disclosure quality of the annual reports of the New Zealand universities during the period of 1985–2000. Abdelsalam and Weetman (2007) delve deeper in the matter of the annual reports of Egyptian listed companies in the period of 1991–1992 and 1995–1996. However, conference calls and quarterly reports are oft than not considered as more timely disclosures by corporate. Disclosure literature can investigate wide range “hither and thither” issues: determinants of voluntary disclosures, determinants of compliance with and cleavage unto laws, rules and regulations, the use of accounting information by analysts, and the economic repercussions of different types of disclosures (e.g. Botosan, 1997; Sengupta, 1998; Botosan and Plumlee, 2002; Easley, Hvidkjaer, and O’Hara, 2002, 2004; Francis, LaFond, Olsson, and Schipper, 2005). In certain extent, most of these studies must measure the disclosure quality to perform the research. Prior studies offer different measures or proxies such as index, ratings, readability, intricate textual analysis and uses of proxies for disclosure quality. Disclosure quality can be defined in terms of the precision of a Bayesian investor’s beliefs about the firm value after receiving the disclosure (e.g., Diamond and Verrecchia, 1991). As preparers’ perspectives, some studies define the disclosure quality based on the degree of preparer interested bias in disclosures as King (1996) concludes that preparers likely report veridicus information to vamp up their reputation in sophisticated and gauche general users’ perception. Other studies define the disclosure quality based on readers or users’ degree of understanding the contents (Hopkins, 1996). For example, Hopkins (1996) vindicates that different thoroughfares to prepare information would affect the unwary users’ knowledge of accessing and using such information. Therefore, it is relatively difficult for researchers to directly measure the quality for narratives as they are context-sensitive and personal-subjective in most of the cases. This section is to provide a salutary review and carefully but not pedantically discuss different measures of disclosure quality so that it can also provide new insights for future research to measure the CSR disclosure quality.

Using Burstable Instances in the Public Cloud

Amazon EC2 and Google Compute Engine (GCE) have recently introduced a new class of virtual machines called "burstable" instances that are cheaper than even the smallest traditional/regular instances. These lower prices come with reduced average capacity and increased variance. Using measurements from both EC2 and GCE, we identify key idiosyncrasies of resource capacity dynamism for burstable instances that set them apart from other instance types. Most importantly, certain resources for these instances appear to be regulated by deterministic token bucket like mechanisms. We find widely different types of disclosures by providers of the parameters governing these regulation mechanisms: full disclosure (e.g., CPU capacity for EC2 t2 instances), partial disclosure (e.g., CPU capacity and remote disk IO bandwidth for GCE shared-core instances), or no disclosure (network bandwidth for EC2 t2 instances). A tenant modeling these variations as random phenomena (as some recent work suggests) might make sub-optimal procurement and operation decisions. We present modeling techniques for a tenant to infer the properties of these regulation mechanisms via simple offline measurements. We also present two case studies of how certain memcached workloads might benefit from our modeling when operating on EC2 by: (i) augmenting cheap but low availability in-memory storage offered by spot instances with backup of popular content on burstable instances, and (ii) temporal multiplexing of multiple burstable instances to achieve the CPU or network bandwidth (and thereby throughput) equivalent of a more expensive regular EC2 instance.

Social media networks as drivers for intellectual capital disclosure

PurposeThe purpose of this paper is to investigate the relationship between popularity in a social media network and a company’s revenue, expenditure and market value. Additionally, social media networks are analysed as tools for both voluntary and involuntary intellectual capital (IC) disclosure.Design/methodology/approachThese aims are analysed in the context of the football industry. An empirical analysis evaluates the correlations between team and player social media metrics from Facebook, Twitter, Google Plus, Instagram and their football club’s market value, revenue and player transfer fees. Examples of timely IC disclosure are also reported.FindingsThe results indicate that popularity metrics in social media are determinants of the value of human and relational capital in professional football clubs. Popularity in social media positively correlates to market capitalisation, revenue and player transfer fees. Additionally, examples are provided to show how social media can be a tool for disclosing IC information in a relevant and timely manner.Practical implicationsFrom a strategic management perspective, the authors find that there are economic opportunities to be gained from managing social media platforms appropriately and that knowledge derived from social media needs to be used effectively by club managers, so that fans and followers can be transformed into consumers. One practical implication of this research is the need to hire social media experts that are able to develop, coordinate and manage digital communication strategies.Originality/valueThis paper presents an analysis of emerging changes in technology and communication platforms and different types of disclosure. It aims to demonstrate that the metrics derived from social media can be used as tool to disclose voluntary and involuntary information about IC – information that is particularly useful to investors because their shortage of tangible assets can make football clubs difficult to evaluate.

Disclosing Brand Placements in Movies

Abstract. Recently, the European Union has decided that disclosures of brand placement are obligatory. However, the effects of such disclosures remain largely unstudied. Departing from theoretical notions of the persuasion knowledge model, this study examined how different types of disclosures and viewer involvement with a movie clip affected attitudes toward the placed brand. In addition, the role of attitude toward the placement as mediator was tested. The study employed a one-factorial (no disclosure, disclosure of source, disclosure of source and intent) between-subjects design using an online survey (N = 191). The results showed that disclosure of both the commercial source and the persuasive intent of brand placement resulted in more negative placement attitudes and in turn in more negative brand attitudes than in the absence of a disclosure. In addition, involvement with the movie moderated the disclosure effects: The brand attitudes of high-involved viewers became more negative via placement attitudes when disclosures were shown, regardless of the type of disclosure. For low-involved viewers, a disclosure of both the commercial source and the persuasive intent was necessary to affect brand attitude negatively via placement attitude. These results show that brand placement disclosures can mitigate persuasion. However, the effects depend on the disclosure type and movie involvement. These findings have important implications for theory, legislation, and practice.

Determinants of social and environmental responsibility disclosures

This study investigates the relationship between social disclosures and environmental disclosures to six corporate characteristics, namely, return on sales, return on equity, leverage, board meetings of directors, board size and corporate size. For the purpose of the study, a sample of 100 companies from the Fortune 500 list is selected for the year 2011 using a social and environmental disclosure score as provided by Bloomberg database. The results based on the multiple linear regressions indicate that the return on sales and the return on equity are positively associated at both social and environmental disclosures while leverage is associated negatively. In addition, the number of board meetings has a positive relationship with the social responsibility disclosure whilst the companies' size is associated positively with that of environmental responsibility disclosure. This study presents initial empirical data investigating different types of disclosures and corporate characteristics which extend the scope of previous studies.

The effects of greenhouse gas emissions and governance factors on corporate socially responsibility disclosure

This paper investigates the impact of a plausible set of determinants, namely, greenhouse gas (GHG) emissions, Dow Jones Sustainability Index (DJSI), anti-bribery policy, the industry’s profile and the company’s size on the extent of CSR disclosure in the United States (US). The Environmental, Social and Governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg, incorporating different - in terms of importance - disclosure items. The relationship between the extent of CSR disclosure and its determinants was examined using multiple linear regression analysis incorporating 133 companies listed in S&P Composite 1500 Index for the year 2011. The results illustrate that the company’s size, GHG emissions, DJSI and anti-bribery policy are significantly positively associated with the extent of CSR disclosure. In addition, there are significant differences among the industries’ profile concerning the extent of CSR disclosure. The results cannot be generalized because the sample is based on US listed companies for the year 2011. This study presents initial empirical data investigating different types of disclosures and determinants which extend the scope of previous studies

Financial, governance and environmental determinants of corporate social responsible disclosure

Purpose– The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board, greenhouse gas (GHG) emissions, emission reduction initiatives, company's risk premium, financial leverage and industry's profile.Design/methodology/approach– The environmental, social and governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its sub-categories was examined by using the least squares dummy variable model (LSDV) incorporating 100 companies listed on Standard & Poor's 500 Index for the period 2009-2012.Findings– The results show that the emission reduction initiatives and GHG emissions influence positively the extent of ESG score. In addition, slight differences exist concerning the determinants of different types of disclosures. Furthermore, it is illustrated that a company's industrial profile seems to have differences among the extent of the different types of disclosure.Research limitations/implications– The sample of companies is based on the US companies incorporating only large-sized ones.Originality/value– The study extends previous studies with the inclusion of both traditional and innovative determinants of the CSR disclosure in USA taking into account four years of corporate data. A third party rating approach was adopted in order to calculate the extent of CSR disclosure. Finally, both the shareholders’ and the investors’ attitudes in relation to CSR disclosure are presented.

“It’s Not Who You Know, but Who You Add:” An investigation into the differential impact of friend adding and self-disclosure on interpersonal perceptions on Facebook

This research seeks to understand how people perceive and respond to structural factors and different types of disclosure on Facebook when evaluating the profile of someone they have never met offline. Using a 2×3×2 between-subjects experimental design, this research explored the relationship between friend adding (add; no add), levels of self-disclosure (low, medium, high), and sex of the Facebook profile owner (male; female) on feelings of interpersonal liking, future behavioral intentions to interact, and homophily. Results indicated that friend adding and higher levels of self-disclosure led to greater feelings of interpersonal liking and homophily amongst both male and female participants. In addition, males tended to view other male profiles with moderate amounts of disclosure and female profiles with the highest amount of disclosure most favorably. Theoretical and practical implications are discussed.

The effect of earnings characteristics on firms' discretionary disclosure decisions

This study examines whether firms expand accounting disclosures in response to perceived market undervaluation. Using a signalling theory framework, this paper predicts that managers will use disclosures to align the market's expectations about future earnings performance with their own. We predict that the market undervalues firms with positive (negative) abnormal earnings when the persistence of the abnormal earnings is higher (lower) than market expectations. Therefore, these firms will signal to the market by expanding their accounting disclosures. Furthermore, firms with positive and negative abnormal growth are expected to seek different types of disclosures to correct the perceived undervaluation. Our findings demonstrate that a relationship exists between the persistence of the earnings components and firms' changes in discretionary disclosures, suggesting that characteristics of corporate earnings are associated with changes in disclosure decisions. Therefore, any analysis of the benefits to expanded disclosures should also consider the characteristics of the reported earnings.

Counselor self-disclosure, East Asian American client adherence to Asian cultural values, and counseling process.

After completing a measure of adherence to Asian cultural values, 62 East Asian American clients talked about personal issues in a counseling session with a European American counselor who either disclosed personal information or refrained from disclosing personal information. Disclosure condition and client adherence to Asian values did not predict session outcome. However, type and intimacy of disclosure were related to immediate process and session outcome. Disclosures of strategies were perceived by the clients to be more helpful than disclosures of approval/reassurance, facts/credentials, and feelings, with disclosures of insight perceived as intermediate in helpfulness. Disclosures of strategies occurred more frequently in highly rated sessions than in sessions rated low. Also, client-and counselor-perceived intimacy of disclosures was significantly correlated with client- and counselor-perceived helpfulness of disclosures, respectively. Several naturalistic studies have found that counselor selfdisclosures have immediate positive effects on counseling process (Hill, Helms, Spiegel, & Tichenor, 1988; Knox, Hess, Petersen, & Hill, 1997; Ramsdell & Ramsdell, 1993). In a study with actual clients and counselors, Hill et al. (1988) reported that the clients gave the highest ratings of helpfulness and exhibited the highest experiencing levels (i.e., involvement with their feelings) in response to counselor self-disclosures compared with other verbal response modes. In a qualitative study, Knox et al. (1997) found that clients viewed counselor self-disclosures as leading to insight, making the counselors seem more real and human and making clients feel normal and reassured. Ramsdell and Ramsdell (1993), based on a survey of former clients who had at least six sessions of counseling, reported that the counselor’s sharing of personal information was perceived by clients as having a beneficial effect on counseling. Furthermore, in an experimental study in which counselors either disclosed more or less than usual in four sessions of counseling, Barrett and Berman (2001) found that clients in the high-disclosure condition had less symptom distress and liked the counselors more than did clients in the low-disclosure condition. Although very interesting and relevant to practice, there are two major problems with the previous studies. First, no distinctions were made between different types of clients. The participants in most of these studies were comprised of members of various ethnic groups, with most participants from the European American group. Hence, the extent to which the findings directly apply to nonEuropean American ethnic group members, particularly Asian Americans, is not clearly known. Moreover, given the diversity within the Asian American group, particularly in terms of their levels of adherence to the Asian cultural norms, there is a need to study the possible effects of within-group differences. Therefore, the first purpose of the present study was to examine at session outcome how Asian American clients of differing cultural values would react to counselor disclosures during the session. The second problem with previous studies is that no distinctions were made between different types of disclosures. In these studies, counselor disclosures tended to be treated as a unidimensional construct and specific effects of various kinds of disclosures were not studied in depth. Hence, the second purpose of the present study was to examine on a moment-by-moment basis the immediate effects of type and intimacy of disclosure on Asian American clients’ perception of each disclosure made during the session.

Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital

This paper examines the association between expected cost of equity capital and three types of disclosure (annual report, quarterly and other published reports, and investor relations). Our sample consists of 3,620 firm/year observations with Value Line data, which are also included in the AIMR's Annual Reviews of Corporate Reporting Practices dated from 1985/86 through 1995/96. The disclosure rankings produced by the AIMR are employed to proxy for disclosure level. In addition, we examine four alternative estimates of expected cost of equity capital: one produced by the classical dividend discount formula (rDIV); one produced by the EBO valuation model and employed in Botosan (1997) (rEBO); one produced by a finite horizon specification of the Gordon growth model and employed in Gordon and Gordon (1997) (rGORDON); and one produced by the approach described in Gebhardt, Lee and Swaminathan (1999) (rGLS). We find that rEBO estimates are highly correlated with and economically similar to the theoretically correct rDIV estimates. rGORDON estimates are also highly correlated with rDIV, however the estimates produced by this approach significantly understate cost of equity capital. Finally, rGLS estimates are not highly correlated with rDIV and significantly understate cost of equity capital. We find that cost of equity capital is decreasing in annual report disclosure level. The magnitude of the difference in cost of equity capital between the most and least forthcoming firms is approximately %BD - 1% points. These results confirm and extend the results of Botosan (1997) to include larger, more heavily followed firms, across a diverse group of industries, over a number of years. Surprisingly, we find a positive association between cost of equity capital and the level of more timely disclosures, such as the quarterly report. The magnitude of the difference in cost of equity capital between the most and least forthcoming firms is approximately 1 - 2% points. This result, while contrary to that predicted by theory, is consistent with managers' claims that greater timely disclosures increase cost of equity capital, possibly through increased stock price volatility. Finally, we find no association between cost of equity capital and the level of investor relations activities. Based on our results we conclude that aggregating across different types of disclosure results in a loss of information and potentially erroneous conclusions.

Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure

This paper examines the association between expected cost of equity capital and three types of disclosure (annual report, quarterly and other published reports, and investor relations). Our sample consists of 3,620 firm-year observations with Value Line data, which are also included in the AIMR's Annual Reviews of Corporate Reporting Practices dated from 1985/1986 through 1995/1996. The disclosure rankings produced by the AIMR are employed to proxy for disclosure level. Four alternative estimates of expected cost of equity capital estimates are examined. However, we conclude that two of these approaches, that employed in Botosan (1997) and an approach based on a finite horizon specification of the Gordon growth model, dominate the other two. As expected, we find that cost of equity capital is decreasing in annual report disclosure level. The magnitude of the difference in cost of equity capital between the most and least forthcoming firms is approximately one-half to one percentage point, after controlling for market beta and firm size. Contrary to our expectations, we find a positive association between cost of equity capital and the level of more timely disclosures, such as the quarterly report. The magnitude of the difference in cost of equity capital between the most and least forthcoming firms is approximately one to two percentage points, after controlling for market beta and firm size. This result, while contrary to that predicted by theory, is consistent with managers' claims that greater timely disclosures increase cost of equity capital, possibly through increased stock price volatility. Finally, we find no association between cost of equity capital and the level of investor relations activities. These results confirm and extend the results of Botosan (1997) to include larger, more heavily followed firms, across a diverse group of industries, over a number of years. In addition, they suggest that aggregating across different types of disclosure results in a loss of information and potentially erroneous conclusions.

Should I Brag? Nature and Impact of Positive and Boastful Disclosures for Women and Men

What is the nature of a “positive” disclosure versus a “boastful” one? How are those who use these different types of disclosures differentially construed? A set of three studies was designed to investigate three general issues. Study 1 asked respondents to rate characters who disclosed in a boastful, positive, or negative fashion. Boasters and positive disclosers were viewed as more competent than negative disclosers, negative and positive disclosers were viewed as more socially sensitive than boasters, and positive disclosers were best liked. In Study 2, the gender of the target disclosing positively or boastfully was manipulated. Compared to the boaster, the positive discloser was rated as more socially involved and feminine (less masculine) but less competent. Polarized judgments were made by both genders. Study 3 had individuals generate “boasts” and “positive statements.” The few gender differences that emerged suggest that although females’ bragging strategies may be less extreme or extensive, it is only when gender information is known that the brags of men and women are differentially construed. The present work suggests that men and women, as perceivers, may differentially activate cognitive structures (involving social involvement and femininity, on one hand, and competence and masculinity, on the other) when evaluating men versus women. The nature of the communication itself (boasts being perceived as more masculine and positive disclosures as more feminine) may exacerbate such differential activation in the construction of “mental models” of another's communication.