Positive Disclosure Research Articles

HIV seropositive disclosure and associated factors among adult HIV positive clients in public health facilities in East Wollega Zone, Oromia Regional State, Western Ethiopia.

Disclosure of HIV-seropositive is important for HIV prevention and maintenance of health for people living with HIV and the community at large. Although HIV seropositive disclosure is mandatory for access to care and treatment, there is a paucity of data in the study setting. This study aimed to assess the magnitude of HIV Sero Positive Disclosure and associated factors among adult HIV positive clients in public health facilities in the east wollega zone, Oromia Regional State, Western Ethiopia, in 2023. A facility-based cross-sectional study design was conducted among 250 adult HIV-positive clients in public health facilities in East Wollega Zone. Systematic sampling was used to select the study participants. Data were collected from February 1 to April 15, 2023, using a structured, pretested, interviewer-administered questionnaire and reviewing patient cards using a checklist. Data were entered into Epi Data version 3.1 and exported to SPSS version 25 for analysis. Bivariable and multivariable logistic regression analyses were done. In bivariable analyses, variables with a P-value <0.25 were candidates for the multivariable model; in the multivariable model, significant associations were declared at a P-value < 0.05 and reported by an adjusted odds ratio along with a 95% confidence interval. The magnitude of HIV seropositive disclosure to at least one person was found to be 68.2% (95%CI = 62.5%, 73.9%). HIV seropositive disclosure was significantly associated with being married ((AOR = 5.47, 95%CI: 2.87-10.43), low knowledge level (AOR = 0.095, 95% CI = 0.017-0.54), and perceived community discrimination (AOR = 0.192, 95% CI = 0.050, 0.74). This study reveals that HIV seropositive disclosure was low among the adult population living in the study area as compared to the other study findings. Disclosure of seropositives was significantly associated with marital status, knowledge level about the importance of disclosure, and perceived discrimination in societies. Healthcare providers and HIV prevention programme planners should provide health education about the importance of HIV disclosure and the stigma against HIV-positive patients by increasing society's awareness through appropriate channels.

Corporate tax avoidance and narrative disclosure tone: a developing country perspective

Purpose This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan. Design/methodology/approach Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables. Findings This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone. Practical implications Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news. Originality/value The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

Is the Invisibility of Dementia a Super-Power or a Curse? A Reflection on the SUNshiners' Questionnaire into the Public Understanding of Dementia as an Invisible Disability: A User-Led Research Project.

The SUNshiners group includes people in the early stages of dementia with an interest in dementia activism and research. The group found that despite the growing awareness of invisible disabilities, there is very limited research into the pros and cons of the invisibility of dementia. Our paper explores the SUNshiners research which stemmed from varied individual experiences of disclosing diagnoses. The group designed and developed a short survey to explore what the public knew about dementia and what they thought about the invisibility of dementia. A mixture of open- and closed-ended questions were used to gain meaningful data. A total of 347 people completed the survey (315 online and 32 paper-based), which was then co-analysed. The findings suggest that the majority of the public felt that the invisibility of dementia was negative; that knowing someone had dementia when first meeting them would be beneficial; that people living with dementia should maintain the right to vote; and that people living with dementia do not automatically require a consistent, regular carer. Common themes from the open-ended answers included capacity, severity of dementia, and access to support. The findings support the disclosure of dementia diagnosis; however, more action is needed to tackle stigmatised views, particularly as the SUNshiners felt that people do not have enough dementia education to support a positive disclosure experience. They shared their experiences of the group and the project's benefits, but also the losses they have faced. Our paper aims to be as accessible as possible.

Managerial overconfidence and corporate information disclosure

By extracting detailed birth information for managers of Chinese listed firms from 2011 to 2021, we developed a novel measure of overconfidence and applied it to the corporate information disclosure. Our findings demonstrated a close association between managerial overconfidence and both mandatory and voluntary disclosure behaviors exhibited by firms. Specifically, managerial overconfidence significantly contributed to an increase in accrual-based earnings management and the voluntary disclosure of Corporate Social Responsibility (CSR) information by firms. Furthermore, we observed that overconfident managers were more inclined to adopt a positive disclosure tone and tend to underestimate future risks in forward-looking information disclosure. In our additional analysis, we uncovered evidence suggesting that various factors, including corporate governance practices, the types of actual controllers, financing constraints, analyst following, and market competition, might all play a role in influencing corporate information disclosure behavior driven by managerial overconfidence. This study expands on the economic implications of the Upper Echelons Theory and offers pertinent recommendations to enhance the quality of information disclosure.

Contested Sexual Identities and Bi + Identity Disclosure Experiences

Bi+ people (those who are attracted to or romantically involved with individuals of more than one gender, including bisexual people) face unique forms of social stigma, such as having their identity contested by heterosexual and sexual minority peers. The present work suggests that having one’s identity contested by others is associated with poorer quality disclosure experiences. We first document differences in the disclosure experiences of people with bi+ identities and those with monosexual minority identities (i.e., lesbian, gay), demonstrating differences in identity contestedness and correlated disclosure outcomes (Study 1). Then, across Studies 1 and 2, totaling 397 bi+ participants in the U.S., we demonstrate that bi+ identity contestedness is associated with greater uncertainty about recipients’ attitudes toward the discloser’s identity, which is associated with less positive disclosure outcomes. Importantly, we also demonstrate that more engaging responses from recipients (i.e., those who discuss the discloser’s bi+ identity) are associated with less uncertainty about recipients’ attitudes and more positive outcomes. Together, these findings highlight targetable factors (e.g., reducing experiences of identity contestedness, increasing discussions of bi+ identity support) to improve the bi+ population’s identity disclosure experiences, with implications for forming supportive social networks and improving health.

Every action has a reaction: A model of coworker reactions to sexual minority employees' identity disclosure

AbstractThe current study examines the predictors and consequences of the ways coworkers react following sexual identity disclosure. We propose that employees may experience different reactions following disclosure depending on their social and sexual identities and that such reactions will impact their job attitudes, well‐being, and subsequent identity concealment. Data were collected from 308 lesbian, gay, bisexual, and pansexual employees using a two‐wave field survey design. Results for the predictors of coworker reactions indicate that employees who identified as Black, transgender/genderqueer, or bisexual/pansexual reported they experienced more unsupportive reactions from their coworkers following the disclosure of their sexual identity as compared to White, cisgender, and gay/lesbian employees. Supplemental analyses further indicate that Black bisexual/pansexual employees experienced the least positive reactions from coworkers as compared to the other referent groups. Results examining the outcomes of coworker reactions demonstrate that positive disclosure reactions are associated with decreased job satisfaction and increased turnover intentions, emotional exhaustion, and subsequent identity concealment, whereas negative disclosure reactions are associated with increased depressive symptoms and emotional exhaustion. Findings demonstrate a need to expand on conceptual and empirical work on identity disclosure to consider coworker reactions and underscore that the disclosure experiences of sexual minority employees are not uniform.

“I was just so confused, like does this even count as sexual assault?”: understanding LGBTQA+ sexual victimization, help-seeking, and mental health outcomes

ABSTRACT Most research on sexual victimization centres on cisgender, heterosexual experiences and pushes LGBTQA+ experiences to the margins. The current study focuses on queer experiences of sexual victimization and subsequent help-seeking behaviours and mental health outcomes. Fifteen in-depth interviews with queer identifying individuals who experienced sexual violence were conducted and analysed using a thematic analysis approach. A total of 32 incidents of sexual violence were discussed across the 15 participants. Findings indicate that negative disclosure responses from others, as well as normalizing and rationalizing experiences of sexual violence, are detrimental to help-seeking behaviour. Incidents that involved sexually minoritized women and heterosexual men were met with more positive disclosure responses than incidents that occurred between two sexually minoritized women. Additionally, lesbians experienced more supportive reactions to disclosure than bisexual and queer women. Mental health professionals who were knowledgeable and experienced in both trauma and LGBTQA+ related issues had the most impact on improved health and well-being for queer survivors of sexual violence.

Do Crisis Details Differentiate Suicide-Related 911 Call Outcomes?

Background The outcomes of calling 911 for suicide crises remain largely unexplored. Aims To investigate how characteristics of individuals in a suicidal crisis (e.g., age, gender identity, help-seeking source, means, disclosure of historical suicidality, or self-harm) may differentiate outcomes when contacting 911. Method The authors analyzed 1,073 Washington State Police 911 call logs, coding for characteristics and outcome (unknown, monitoring, intervention, adverse outcome). Descriptive and inferential statistics, including multinomial logistic regressions, were used to explore associations. Results When individuals experiencing a suicidal crisis were referred by bystander or associates' observations, there was a greater likelihood of adverse outcome. Self-referral led to a greater likelihood of intervention. Referral from the suicidal individual contacting a known associate led to a greater likelihood of monitoring. Any disclosure of means led to a greater likelihood of intervention or adverse outcomes. Positive disclosure of historical suicidality or self-harm was more likely to result in monitoring. Limitations The dataset was intended for operational use in acute suicidality triage rather than research purposes. Conclusion This study highlights the importance of supporting first responders with research to enhance their triage of people experiencing suicidal crises.

Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia

The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues.

ESG Disclosure and Firm Performance: An Asset-Pricing Approach

Disclosing information on environmental, social, and governance (ESG) parameters is voluntary for most firms across the world. Companies disclose their performance on ESG datapoints due to two main reasons—(i) to gain the trust of stakeholders through increased transparency and (ii) to comply with regulations imposed by governments and investment houses. Using a dataset of companies disclosing ESG parameters during 2014–2021 from the S&amp;P BSE 500 index, this study investigates the role of ESG disclosure on firm performance. We divide the constituent securities into three factors—size, value, and disclosure to study the premiums generated by firms on each factor using single-, double-, and triple-sorting approaches. We utilize time series regressions along with GRS tests to empirically test the presence of factor premiums. We find the significant role of factors size, value, disclosure, and a dummy variable for the COVID-19 pandemic period to explain the portfolio returns. The study found a negative ESG disclosure premium stating that firms with high levels of disclosure earn less returns compared with the firms with less disclosures. The findings of this study contrast with multiple studies in the past that have found a positive disclosure premium. Our findings help reconcile the mixed evidence on the disclosure–returns relationship.

'Mummy told me that I have HIV, that is the only thing she told me': Experiences of HIV status disclosure to children in Masaka Region, Uganda.

In sub-Saharan Africa (SSA), disclosure of HIV status to children remains low. Few studies have examined how children navigate and come to terms with their HIV status. The aim of this study was to explore experiences of children about disclosure of their HIV status. Between October 2020 and July 2021, 18 purposively selected children aged between 12-17 whose HIV status had been disclosed to them by their caregivers or healthcare providers (HCPs) were recruited for this study. We conducted 18 in-depth interviews (IDIs) to collect data for this study. Data were analyzed using the semantic thematic analysis approach. Primary data obtained through IDIs revealed that disclosure of HIV status to children occurred as a one-time event without pre-disclosure preparatory planning or focused post disclosure follow-up counseling irrespective of the discloser. Post disclosure psycho-social experiences elicited mixed responses. Some children experienced insults and belittlement and stigma and discrimination in the family and community for out-of-school children and at school for school-going children. Positive disclosure experiences involved receiving support to improve ART adherence through constantly being reminded to take their medications timely at the workplace, by supervisors, for working children and by teachers, at school for school-going children. This research contributes to knowledge about children' s experiences of being HIV infected and can specifically be used to improve disclosure strategies.

Entertainment-education to reduce internalized stigma, increase intimate partner status disclosure intentions, and increase antiretroviral medical adherence intentions: A randomized controlled trial targeting black women living with HIV in the Southern U.S.

BackgroundBlack women in the Southern U.S. account for 67% of all new HIV diagnoses across women of all races and ethnicities. In comparison to women of other racial and ethnic identities, Black women disproportionately experience internalized stigma, lower levels of disclosure self-efficacy, and lower rates of medical adherence. The disclosure processes model hypothesizes that persons living with HIV can be disclosure avoidance oriented or disclosure approach oriented. Disclosure avoidance is facilitated by various forms of stigma and negative outcome expectations. While disclosure approach orientation is facilitated by factors such as positive disclosure attitudes and disclosure self-efficacy. Despite the important role of disclosure in ending the HIV epidemic, extant interventions are limited. Recent research suggests entertainment-education (EE) may be an effective intervention for HIV status disclosure. Entertainment-education is a persuasive strategy that consists of intentionally embedding health and social messages into entertaining content. MethodsThe present study evaluated the comparative efficacy of the 90 DAYS film for improving internalized HIV stigma, disclosure beliefs, positive disclosure attitudes, disclosure self-efficacy, HIV disclosure intentions, and medical adherence intentions. A randomized controlled trial was employed consisting of 130 Black women living with HIV in the Southern U.S. Participants were recruited primarily via a Qualtrics panel and randomly assigned to either view the 90 DAYS film or a standard of care brochure. ResultsResults indicated the EE condition significantly outperformed the brochure condition on the following outcomes: disclosure beliefs (p = .046), positive disclosure attitudes (p = .008), disclosure self-efficacy (p = .007), and intentions to disclose to an intimate partner (p = .038). Statistically significant differences were not observed for internalized stigma or medical adherence intentions. ConclusionFindings suggest that EE is an effective strategy for improving psychosocial influences of disclosure and disclosure intentions. Theoretical and practical implications of this work are discussed.

Antecedent goals for concealable stigma disclosure: The ironic effects of compassion

AbstractDisclosure of a concealable stigmatized identity is perhaps one of the most difficult obstacles facing individuals who live with “discreditable” attributes. Although previous research suggests that antecedent goals, or the reasons why individuals disclose their stigma to others, have a fundamental influence on disclosure events and their subsequent outcomes, much of this work has focused on the perspective of the discloser, with little attention paid to the perspective of the confidant. The current experiment used the Actor‐Partner Interdependence Model to test the hypothesis that more salient compassionate, as opposed to self‐image‐focused, goals would be associated with more positive disclosure experiences, for both dyad members, as reflected in their self‐reports of improved affect, greater interpersonal closeness, reduced anticipated stigma, bolstered social support, and increased trust. Results indicated that, although focusing on compassionate goals during disclosure can foster feelings of interpersonal closeness and perceived trust, prioritizing the needs of one's confidant in conjunction with one's own needs may, at times, have ironic negative effects, including diminished positive affect. Overall, findings highlight the continued need to examine reciprocal influence processes in interpersonal disclosure contexts to better understand when, why, and for whom revealing a concealable stigma will yield benefit, rather than harm.

Disclosure Writing with the Use of Manipulating Writing Instructions: A Disclosure Writing Study

It is well known that writing about traumatic life events has both physical and psychological long term benefits. James Pennebaker and his colleagues (Pennebaker, Mayne, &amp; Francis, 1997; Pennebaker &amp; Seagal, 1999) suggested that both negative and positive disclosure writing instructions could be useful in understanding positive life events, not only the negative life events. The purpose of this study is to experimentally investigate the order in which participants write about their positive or negative perspectives of life events through an expressive writing paradigm and manipulate the order of instructions that includes negative-only expression, negative to positive expression, positive negative expression, and neutral writing expression. It is hypothesized that writing about negative events then positive events could allow for a greater increase in positive affect, in contrast to writing about strictly negative events or strictly positive events. Once individuals have written about a negative topic then a positive topic, it could help make individuals gain an understanding about a negative event and view positive events with great meaning, without allowing for rumination and negative mood. Undergraduate students were instructed to complete a writing task for fifteen minutes for two days. Follow up evaluations were administered two weeks after the second writing task, asking participants to rate their meaning in life, their health and wellbeing, and positive and negative effectiveness (PANAS). This experiment could determine that the order in which participants write could change the writing paradigm from the completely separating life experiences into strictly negative expression and strictly positive expression. In conclusion, results showed that writing about negative and positive events created further benefits of writing allowing individuals to put negative events in perspective while focusing on the presence of positive life events.

Attitudes toward Self-Disclosure on Facebook: A Review of Perception, Emotion and Behavior in University Students

A number of social networking platforms have emerged as a result of the development of information and communication technology which have become increasingly user-friendly and full with valuable features. The social networking site with most users is Facebook. Teenagers, particularly college students use Facebook most frequently to study, gain information, entertain themselves and connect with others through self-disclosing personal information on the Facebook profile page. This quantitative study aimed to analyze the attitude of pedagogical students regarding self-disclosure on Facebook as represented through cognition, emotion and behavior concerning academic achievement. The survey was completed by 535university student’s majority in pedagogy. There were 41 students who used it for less than three years between three to five years by 218 students and 276 students who use it more than five years. The questionnaire was self-reported by participants to assess university students' attitudes toward self-disclosure on Facebook. The results indicate that pedagogical students with excellent academic achievement and more than five years of Facebook experience had the highest-level attitude toward self-disclosure on Facebook. The results indicate a positive relationship between cognition, emotion and influence factors students' Facebook attitudes. Future research on methods that enhance student positive disclosure can benefit from this study. Future research should examine how self-disclosure on Facebook relates to other aspects, such as Facebook usage time, financial state and perception of advantages and its disadvantages of Facebook in order to evaluate students' attitudes objectively.

Workplace Mental Health Disclosure, Sustainable Employability and Well-Being at Work: A Cross-Sectional Study Among Military Personnel with Mental Illness

Purpose Disclosure of mental illness to a supervisor can have positive (e.g. supervisor support) and negative consequences (e.g. stigma). However, research on the association between disclosure and sustainable employability and well-being at work is scarce. The aim of this study was to investigate the association between the disclosure decision (yes/no), experiences with the decision (positive/negative) and sustainable employment and well-being at work among military personnel with mental illness (N = 323). Methods A cross-sectional questionnaire study was conducted. Descriptive and regression (linear and ordinal) analyses were performed. Comparisons were made between those with positive and negative disclosure experiences. Results Disclosure decision (yes/no) was not significantly associated with any of the measures of sustainable employability and well-being at work. However, positive disclosure experiences were significantly associated with higher scores on almost all measures of sustainable employability and well-being at work. Those with negative disclosure experiences reported significantly more shame (Mpos = 2.42, Mneg = 2.78, p < .05) and discrimination (Mpos = 1.70, Mneg = 2.84, p < .001). Those with a positive disclosure experience, reported significantly more supervisor support (Mpos = 3.20, Mneg = 1.94, p < .001). Conclusion We did not find evidence that the disclosure decision itself is related to measures of sustainable employment and well-being at work. In contrast, how participants had experienced their (non-)disclosure decision was significantly related to almost all measures. This emphasizes the importance of the work environments reactions to disclosure and mental illness in the workplace. Future research and interventions should focus on increasing the likelihood of positive disclosure experiences through creating a more inclusive work environment, with more supervisor support and less stigma.

Understanding experiences of disclosing and receiving disclosures of nonsuicidal self-injury amongst peers in university: A qualitative investigation

ABSTRACT Nonsuicidal self-injury (NSSI) is a frequently occurring mental health concern among emerging adults in university, but one that is often concealed. Given that the disclosure of NSSI can provide opportunities to receive support, promoting positive disclosure experiences for students is important. However, the experiences of disclosing for both disclosers and recipients are not well understood. In the present study, we examined experiences leading up to, during, and following disclosures from students with lived experience giving and/or receiving a peer disclosure of NSSI. Semi-structured interviews were conducted with 20 undergraduate students (M age = 19.95, 80% female), and reflexive thematic analysis was used. Four shared themes were identified : 1) The choice to disclose is a social cost-benefit analysis, in which context and past experiences matter, 2) Individuals seek emotional and practical support from their peers via disclosure, 3) Supportive responding constitutes care, empathy, and non-judgment, and 4) Disclosure can lead to awareness, change, and growth. One theme was unique to recipients: 5) Disclosure can be an overwhelming process, and many recipients feel ill-equipped to respond. Findings can be used to inform mental health literacy efforts for students on university campuses.

Meta-synthesis of qualitative research on the barriers and facilitators to implementing workplace mental health interventions

PurposeThere has been a rapid increase in the number of mental health interventions implemented in the workplace. The efficacy of these interventions has been mixed. The factors influencing implementation may offer insights to why some interventions fail to be effective. MethodWe conducted a meta-synthesis of qualitative research on the barriers and facilitators to implementing workplace mental health interventions. We evaluated the quality of evidence using CASP and CERQual and synthesized our data using thematic analysis. Results33 studies were included in the review. A broad range of interventions were reflected in the studies, a majority of which were implemented at the individual level and in health care settings. Facilitators included positive disclosure by line managers, completion of intervention in work time, scheduling flexibility and trainer credibility. Barriers included managers not prioritising interventions, lack of suitable training of facilitators, competing priorities, workload issues and staff shortages. No findings were judged to be very well supported (i.e., high confidence). ConclusionEvidence surrounding the implementation of mental health interventions in the workplace is weak, and studies are limited to high income countries, with a bias towards healthcare and public sector settings. We call for a taxonomy of implementation issues specifically for workplace mental health to advance knowledge and practice.

Patient sexuality disclosure experience and associations with clinical sexual health outcomes among HIV-negative men who have sex with men in Mexico

Many men who have sex with men (MSM) do not disclose their sexuality to their healthcare provider, despite potential health benefits. Data from the 2017 Encuesta de Sexo Entre Hombres online survey of 13,277 HIV-negative or unknown status MSM in Mexico were used to explore MSM patients' sexuality disclosure experience on sexual health outcomes using multivariable Poisson models with robust variance estimation to estimate adjusted prevalence ratios (aPR). Sexual health outcomes included Hepatitis B (HepB) and human papillomavirus (HPV) vaccination, and lifetime and past year HIV testing. Overall, 53.9% (n/N) disclosed their sexuality to their healthcare provider, and of those 6.4%, 62.9%, and 30.7% reported a negative, neutral, or positive disclosure experience, respectively. In comparison to no disclosure, neutral and positive disclosure experiences were associated with HepB vaccination (aPR[95% Confidence Interval (95% CI)] = 1.17[1.09, 1.25], p < 0.001; aPR[95% CI] = 1.35[1.25, 1.46], p < 0.001, respectively) and positive disclosure experiences were associated with HPV vaccination (aPR[95% CI] = 1.46[1.24, 1.71], p < 0.001). Those who disclosed their sexual behavior were more likely than those who did not disclose their sexual behavior to have received an HIV test in their lifetime (negative: aPR[95% CI] = 1.51[1.43, 1.60], p < 0.001; neutral: aPR[95% CI] = 1.61[1.56, 1.66], p < 0.001; positive: aPR[95% CI] = 1.64[1.58, 1.69], p < 0.001) and an HIV test in the past year (negative: aPR[95% CI] = 1.89[1.70, 2.10], p < 0.001; neutral: aPR[95% CI] = 2.09[1.98, 2.20], p < 0.001; positive: aPR[95% CI] = 2.24[2.12, 2.37], p < 0.001). There is a need to implement trainings for healthcare providers that focus on sexual health risk assessments and creating a space that encourages MSM patients and healthcare providers to discuss sexual health.

Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER

Financial statements present information related to the firm’s financial condition. However, there is various types of data are provided to help us in assessing and understanding the firm’s business condition. The most abundant firm-related data that are available are in the form of text. It can include annual reports, official websites, or even social media posts that may contain non-financial data. Nonfinancial information is also important to help the interpretation of financial information. The research aims to analyze the sentiment of management discussion and analysis included in the manufacturing company's annual report. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period in a row. There are 102 companies or 510 research observations include in this research. This research uses a sentiment analysis technique based on a lexicon-based approach using the VADER method. Meanwhile, the sentiment analysis process will be assisted by the Orange Data Mining application. The results of the research show that positive disclosure is greater than negative sentiments. The pattern of sentiment for companies that are classified based on sector, company size (total assets and total sales), profitability (ROI), and liquidity (current ratio) shows relatively the same results. These results illustrate that company characteristics do not make a difference in the choice of word sentiment in manufacturing companies.