Mutual Disclosure Research Articles

When Your Sibling is Trans Too: How LGBTQ Siblings Help LGBTQ Youth Navigate Cisnormativity and Heteronormativity in the Family

ABSTRACT Scholars have recently emphasized the importance of siblings in the lives of lesbian, gay, bisexual, transgender, and queer (LGBTQ) people. However, most of this literature assumed that these siblings are heterosexual and cisgender. This study considers how LGBTQ siblings may impact the experiences of LGBTQ youth, particularly as the youth navigates cisnormativity and heteronormativity within the family. We analyzed interviews with 26 LGBTQ youth who have LGBTQ siblings from the Family, Housing, and Me (FHAM) project. We find that LGBTQ siblings offer positive social support to LGBTQ youth, particularly for transgender and nonbinary youth who have transgender or nonbinary siblings. For most of the youth, having mutual disclosure of their gender/sexual identity with the siblings strengthened their relationship and built sibling solidarity. LGBTQ siblings were a consistent source of LGBTQ identity support and often shared the burden of confronting cisnormativity in family life. This work has implications for understanding the social support available for LGBTQ youth.

Commercial friendships in pubs: Defining the quality, levels, and process

This research explores commercial friendship within Dutch pubs, focusing on the transition from transactional to personal interactions between bartenders and guests. The study uses semi-structured interviews and thematic analysis to reveal that commercial friendship shares many similarities with non-commercial friendship but differs in important aspects. We found six levels of commercial friendship that range from minimal interactions, categorized as 'guest,' to deep, personal connections identified as 'best friend.' We identified three dimensions of commercial friendship quality: activities, self-disclosure, and social support. A critical finding is the 'tipping point'—a stage in the relationship development where interactions shift from professional to personal, characterized by mutual personal disclosure and balanced social support, redefining professional relationships. These findings demonstrate that commercial environments can foster genuine friendships, and provide valuable insights for enhancing interpersonal relationships within the hospitality industry.

EXPLORING THE DYNAMICS BETWEEN MUTUAL FUND AND INVESTORS BEHAVIOUR

The basic purpose is to know about the Mutual Fund Industry and to know the behavior of the Indian Investors regarding different investment tools. This project will provide me t he better platform to understand the History, Growth and various other aspects of Mutual Fund. It will also help me to understand the behavior of Indian investor regarding different inve stment tools. SEBI is the apex regulatory of capital markets. SEBI has enacted the SEBI (mutual fund) Regulations, 1996, which provides the scope of the regulation of the mutual fund in India. All Mutual funds are required to be mandatory registered with SEBI. The structure and formation of mutual funds, appointment of key functionaries, operation of the mutual funds, accounting and disclosure norms, rights and obligations of functionaries and investors, investment restrictions ,compliance and penalties are all defined under the SEBI regulations. Mutual funds have to send half yearly compliance reports to SEBI, and provide all information about their operations

Text, tone, and legal language: Analyzing mutual fund disclosure sentiment

AbstractMutual fund disclosures must include information about a fund's strategies and risks to comply with the letter of the law. But funds should also honor the spirit of Securities and Exchange Commission (SEC) regulations, including informing ordinary investors. Disclosure language creates impressions that can be just as important as the content. But evaluating these soft aspects of disclosures is hard. In this article, we propose using disclosure tone—how positive or negative the language is—to empirically capture these impressions. This measure provides an additional tool to assess compliance with the spirit of disclosure laws. Building on finance research on company disclosures, we develop customized dictionaries specific to mutual fund disclosures. We then introduce a novel sentiment‐scoring framework that generates transparent sentence‐ and disclosure‐level scores for our sample of 164,602 mutual fund summary prospectuses (497k) from 2010 to 2020. Our descriptive analysis validates our dictionary by showing meaningful and statistically significant differences across disclosure sections, fund type, and time. Funds' statements of their principal risks are more negative (and uniformly so) across time than funds' descriptions of their investment strategies. We further explore these relationships using a fixed‐effects regression model. These analyses reveal statistically significant relationships between mutual fund disclosure tone and fund attributes, performance, and disclosure characteristics. These relationships are consistent with SEC requirements that anchor risk discussions in more negative language than strategy discussions. The findings also highlight the role of legal language in setting the overall disclosure tone. Our context‐sensitive approach provides a path to regulate compliance more effectively with both the letter and the spirit of the law. Our framework, which we have made publicly available, provides a robust tool to allow researchers and regulators to assess not only what funds say, but how they say it.

Specifics Matter: An Analysis of Mutual Fund ESG Disclosures

Specifics Matter: An Analysis of Mutual Fund ESG Disclosures

Mutual Fund ESG Disclosures

Mutual Fund ESG Disclosures

The relationship among relationship-selling, celebrity attachment and customer engagement

PurposeThis study explores the relationship among relationship-selling, celebrity attachment and customer engagement.Design/methodology/approachHypotheses were tested, using structural equation modeling on survey responses of 321 participants.FindingsThis study determines the connection between relationship-selling factors and customer engagement using the stimulus-organism-response (SOR) theory. Results demonstrate that interactional intensity, mutual disclosure and cooperative intention exert considerable positive effects on celebrity attachment, which, in turn, significantly impacts customer engagement.Originality/valueThe research findings add to the existing body of knowledge through more information on the degree to which relationship-selling factors affect celebrity attachment, and eventually, customer engagement. The study also aims to prompt researchers and organizations to consider effective communication strategies to increase online customer engagement.

Engaging customers with online restaurant community through mutual disclosure amid the COVID-19 pandemic: The roles of customer trust and swift guanxi

Online restaurant communities have emerged as an important channel for restaurants to engage customers and increase sales amid the COVID-19 pandemic in China. According to social penetration theory and social exchange theory, this study investigates how mutual disclosures between servers and customers influence customers' social influence and knowledge-sharing engagement through customer trust and swift guanxi. Using questionnaire data collected from 340 customers, this study finds that server disclosure facilitates customer disclosure, and both server and customer disclosures positively predict customer trust and swift guanxi. Furthermore, customer trust can in turn promote swift guanxi and customers’ social influence engagement, while swift guanxi promotes both kinds of customer engagement. The outstanding theoretical implications of the present research lie in that it depicts the formation mechanism of customer engagement from the new lens of mutual disclosure and guanxi in Chinese culture. Practical implications can help restaurants improve performance.

Facilitators of Sexual Assault Disclosure: A Dyadic Study of Female Survivors and Their Informal Supports

ABSTRACT Two-thirds of survivors typically disclose their experience to others at some point following sexual assault, but little in-depth research has addressed factors facilitating disclosure. In the current study, a diverse sample of 45 female sexual assault survivors (75% racial/ethnic minorities) and their 45 informal support providers (SP; e.g., family, friends, romantic partners) were interviewed separately about experiences of disclosure, social reactions, and help-seeking following assault. Disclosure facilitation was expressed by 40 survivors and 31 SPs, of which 28 were matched S/SP dyadic pairs. Narrative data on the overarching thematic category of sexual assault disclosure facilitation was analyzed using descriptive thematic analysis methods. Several themes emerged from the analysis of quotes specific to the facilitation of disclosure, including: individual (e.g., survivor psychological, behavioral, and disclosure recipient factors), interpersonal (e.g., SP-solicited disclosures, helping others, mutual disclosures), and societal (e.g., lack of barriers, formal supports, media). Implications are drawn for future research on facilitators of sexual assault disclosure. Clinical practice implications are provided for professionals supporting survivors and their informal support networks.

Mutual fund herding and audit pricing

This study investigates how investor trading behavior affects audit pricing by examining mutual fund herding in specific. When mutual fund managers herd due to information cascade, mimicking incentive, or agency problem, it causes information friction and weakens their monitoring effectiveness. Heightened governance risk is associated with higher audit risk and thus higher audit pricing. In our empirical tests, we find that herding weakens mutual funds’ information advantage and monitoring effectiveness, ultimately resulting in higher audit fees. To mitigate the endogeneity concern, we employ the natural experiment of the 2004 SEC regulation change on mutual fund disclosure frequency to capture exogenous change in herding intensity. Our findings are robust using propensity score matching method and alternative measures. Consistent with our conjecture, we document that firms facing stronger mutual fund herding are associated with deteriorated corporate disclosure quality.

To disclose or not: experiences of HIV infected pregnant women in disclosing their HIV status to their male sexual partners in Blantyre, Malawi

BackgroundHIV status disclosure is one of the pillars of success of the elimination of Mother to Child Transmission of HIV (eMTCT) program. However, there are challenges associated with it that limit full disclosure. Literature shows that for pregnant women in developing countries, who have been diagnosed with HIV, 16% to 86% disclose their status to their sexual partners. This study explored the experiences of newly diagnosed HIV-infected antenatal women in disclosing their HIV status to their male sexual partners in Blantyre, Malawi.MethodsThis was a qualitative explanatory multiple case study that was conducted from 2018 to 2019 using in-depth interviews and diaries as data collection tools. We recruited seven newly diagnosed HIV pregnant women who had not disclosed their status to their male sexual partners and were initiated on Option B + strategy of the eMTCT of HIV at Limbe Health Centre. The investigator had 3 contacts with each participant from which data was gathered except for one participant who got lost to follow-up. This study employed content analysis and used a within-case and across-case analysis.ResultsWomen either use facilitated mutual disclosure process or disclosed directly to their male sexual partners. Women were motivated to disclose because they wanted an HIV-free baby, to know the partners' status, and to resolve the gap on how they got infected with HIV. The disclosure process faced challenges such as uncertainty about a partner’s reaction after disclosure, fear of relationship dissolution, and the soberness of the partner. Privacy was an important consideration during the process of disclosure. Following disclosure, male sexual partners either accepted the status immediately after disclosure or initially denied but later accepted.ConclusionThis study has shown that newly diagnosed HIV pregnant women accessing eMTCT services have a plan of either to disclose or conceal their HIV status from their male sexual partner and this decision is affected by the nature of relationship that exist between them and their partner. Factors relating to the unborn baby, the relationship as well as to know partners status motivate women to either disclose or conceal.

A Review of Defence Pretrial Disclosures Within the Case Management Theory of Criminal Proceedings in Ghana

Abstract This article examines the concept of defense disclosures within the theory of managerialism in criminal proceedings in Ghana. Through a doctrinal and comparative legal analysis with the English jurisdiction, it finds that in substance, the requirement of defense disclosure seeks to move the criminal process from its core protectionist ideology that insulates the accused from matters of proof toward a managerial process informed by objectives of truth-finding, trial efficiency and case management. Ironically, this new direction in the criminal trial process is in practice denounced as being at odds with the procedural due process values that shield the accused from matters of proof and pretrial disclosures. The problem is that unlike in England where the move towards defense disclosures is informed by a clear policy change, the managerial policy introduced by the Judiciary in Ghana is not grounded in any articulated theory or policy direction. While pursuing a path of ensuring effective criminal adjudication through mutual disclosures by the parties, it is important to find a proper balance between the denounced but yet adopted procedural concept of defense disclosures and the highly valued protectionist rights of the accused.

Catching Feelings: Narrating the Emerging Adults’ Relational Process

ABSTRACT This study explores the relational process of catching feelings and examines how emerging adults view the catching feelings process. In a two-step collection process through focus groups (n = 17) and individual interviews (n = 15), collegiate (or early) emerging adults discussed the relational process of catching feelings. This relational process begins when initially the person who catches feelings engages in a relational investigation of their potential new partner, relying on disclosure to cultivate their budding feelings. This relational investigation, using rumination and information seeking to reduce uncertainty, helps to bring individuals closer to their Person of Interest, hopefully culminating in mutual disclosure and connection. These findings offer insight into the conceptualization of emerging adult contemporary romantic relationships.

Challenges Related to Fight Against Cybercrime. A Need to Strengthen International Cooperation

The objective of this article is to highlight the need for additional tools and frameworks for international cooperation. As the cyber threat landscape has considerably worsened in the last few years, in particular during the COVID-19 pandemic, law enforcement authorities worldwide need to take necessary measures to respond to this situation. As there are also new types of crime and modus operandi emerging, countries need to assess their legislative and organizational frameworks, and improve their capacities to detect and investigate these criminal offences. As most of the cases are of cross-border nature and electronic evidence needed for the investigations is stored in other countries, there is a greater dependence on international cooperation in conducting successful investigations. As traditional Mutual Legal Assistance measures don’t provide the necessary speed and effectiveness needed to adequately address the cybercrime threat, additional tools need to be developed. So far the Convention on Cybercrime or Budapest Convention has been the only international legally binding treaty on cybercrime and electronic evidence. In order to provide additional measures to supplement the ones established in the Convention, officials have opened discussions about creating the Second Additional Protocol. Although the background work and preparations for the Protocol were conducted over the course of several years, the Protocol negotiations started officially in September 2017. In May 2021 the Cybercrime Convention Committee agreed on the conditions of the Protocol. The Protocol would complement the Convention and provide several new tools and measures for law enforcement authorities. These measures include inter alia Mutual Legal Assistance and disclosure of computer data in emergency situations as well as providing avenues for direct cooperation with Multinational Service Providers. The Protocol will be opened for signature in 2022 and hopefully implementing the measures listed in the Protocol will aid in the fight against cybercrime and increase the effectiveness of international cooperation. As the threats and risks related to cybercrime have increased over the years, it is also time for law enforcement to display a stronger response to this pressing issue.

The midwife-student mentor relationship: Creating the virtuous circle

BackgroundGood mentoring is important for students to support their adjustment to and learning in the clinical environment. The quality of the mentoring relationship is key for students but there is a lack of evidence explaining how a good mentor/mentee relationship establishes and develops over time. AimTo explore the developing relationship between mentors and mentees participating in a structured midwifery mentoring program in one Local Health District in Sydney, Australia. MethodsA qualitative interpretive descriptive research design was utilised. Data were collected using 10 focus groups with midwife mentors (n = 31) and seven focus groups and four interviews with Bachelor of Midwifery student mentees (n = 24), over a 12-month period. Thematic analysis using an inductive approach was applied incorporating constant comparison to identify themes and sub-themes. FindingsThree overarching themes and three sub-themes were identified. The first theme was ‘The great unknown’. Within the second theme ‘Building the relationship’ were three subthemes: trying to connect; becoming known; and an insider on your side. The final theme ‘the virtuous circle’ described the reciprocal relationship and benefits that developed between mentor and mentee. DiscussionThe mentor/mentee relationship took time to develop and went through a number of phases. A positive mentor/ mentee relationship flattened hierarchical differences, increased student confidence and capacity for learning, and reflected the midwifery continuity of care relationship between midwife and woman built on respect and partnership. ConclusionDeveloping a successful midwifery mentoring relationship takes persistence, reassurance, and mutual disclosure ultimately resulting in a recurring cycle of encouragement and support.

Investor short-termism and real investment

Short-term traders could affect the informativeness of stock prices about long-run fundamentals. Less (more) short-termism may thus induce managers to rely more (less) on stock prices in real investment decisions. Supporting this notion, we show that the investment-to-price sensitivity is inversely related to two short-termism proxies (controlling for firm size): institutional churn and liquidity. We confirm this finding using decimalization and an increase in mutual fund disclosure frequency as exogenous shocks to short-termism. Furthermore, short-termism is associated with an increased likelihood of voluntary capital expenditure forecasts by managers, suggesting a greater tendency to solicit market feedback when short-termism is high.

Developmental Associations Between Sympathy and Mutual Disclosure in Friendships From Mid-Adolescence to Early Adulthood.

Sympathy is regarded as an important precursor to the development of emotional intimacy, including mutual disclosure. In turn, emotional intimacy is assumed to foster the development of sympathy. Yet, research has not examined how sympathy and mutual disclosure in generic friendships are mutually related to one another during mid-adolescence to early adulthood. Data came from three waves of the Swiss Survey of Children and Youth (COCON; N=1,258). Bidirectional links between sympathy and mutual disclosure were tested with autoregressive cross-lagged panel analyses. Sympathy at age 15 was associated with mutual disclosure in friendships at 18, which in turn was associated with sympathy at 21. Multi-group models suggested that our model better describes these processes in females than in males.

Mutual Disclosures and Content Intimacy in Customer Group Engagement: Evidence from Online Chat Groups

Firm-hosted online chat groups (OCGs) are an emerging strategy for businesses to organize online activities and engage customers. It enables real-time conversations in a relatively private and anonymous environment. Our paper investigates the role of information disclosure in customer engagement in OCGs. Based on information disclosure theory, we disentangle two types of disclosures, self-disclosure and reverse-disclosure, which we refer to as mutual disclosures. We examine the effects of mutual disclosures from different OCG parties (i.e., focal customer, peer customers and brand managers) on focal customer’s subsequent engagement. Moreover, we examine the intimacy levels of disclosure content and explore the interplay of mutual disclosures regarding content intimacy consistency. Text mining techniques are employed to identify group conversations and measure content intimacy levels of personal disclosure messages. Our findings reveal that mutual disclosures between focal customers and their peers induce more subsequent engagement. Our findings uncover multifaceted influences from content intimacy consistency between mutual disclosures on customer engagement. The results of this paper extend our understanding of how personal information exchange in online group conversations affects user engagement. They also provide insights into the interactivities among group members and will help firms develop strategies for customer relationship management through OCGs.

Mutual Fund's Discretionary Portfolio Disclosure Policies

Mutual Fund's Discretionary Portfolio Disclosure Policies

Regulating Dynamic Risk in Changing Market Conditions

How successful are the SEC’s attempts to regulate dynamic risk in financial markets? Using mutual fund disclosure data from two financial shocks—the Puerto Rican debt crisis and COVID-19—we find evidence that SEC open-ended regulations, like the obligation to disclose changing market conditions, are largely successful in regulating dynamic, future risk. We find evidence of widespread and, often, detailed disclosures for new risks. But not all funds disclose new risks, and those that do vary in specificity ranging from individualized to generic disclosures. This creates perverse incentives for funds to opt-out of disclosure or downplay threats with boilerplate language when new risks are emerging. We recommend several SEC interventions to improve dynamic risk disclosures including empirically monitoring disclosures, issuing guidance when problematic variation is observed, and enforcing disclosure standards.