Web-based Disclosure Research Articles

The Boardroom's Digital Footprint: Exploring the Impact of Diversity on Web-Based Disclosures

The Boardroom's Digital Footprint: Exploring the Impact of Diversity on Web-Based Disclosures

Location based Access Privileges and Controlling the Clustering in Sustainable 5G Challenges

Considering the new gathering of enlisting and communicated interchanges propels with the immense advancement of the Internet, the Web, and Adaptable Correspondences, the accompanying stage is supposed to be the Convenient Web. The central responsibility of the Compact Web is to satisfy client needs for wherever, at whatever point induction to information and organizations, including Region Based Organizations (LBS). An original LBS management that is relevant to the Flexible Promoting sector is presented in this paper. Numerous Web-enabled terminals will be transported, making the Versatile Web a reality for the vast majority of users. Mobile terminals and/or mobile networks can now pinpoint the terminal's location on Earth with increasing precision. The paper presents a model for collaborating on area scopes with services, an engineering to facilitate the Web-based disclosure of area scopes with services, a map of object handles to one or more contact addresses, and the possibility for a mobile client to select different types of information results for yielding in accordance with their momentum. These key research challenges are essential for advancing the development of LBS and establishing an examination plan for LBS to positively shape the future of our portable data society. These research challenges include issues related to the center of LBS development (such as positioning, displaying, and correspondence), evaluation, and analysis of LBS-produced information, as well as friendly, moral, and behavioural issues that arise as LBS become a part of people's daily lives

Exploring Counselor Practices and Risk Assessment in a Proactive Digital Intervention Through Instagram in Young People: Qualitative Study.

Suicide is one of the leading causes of preventable death in young people, and the way young people are communicating suicidality has evolved to include web-based disclosures and help-seeking. To date, mental health intervention services, both on the web and in person, have been conceived in the traditional model, whereby support is provided if a young person (or their family) actively seeks out that support when distressed. On the other hand, proactive outreach is an innovative approach to intervention that has been shown to be effective in other areas of health care. Live for Tomorrow chat was delivered on Instagram and comprised of counselors who reach out to provide brief person-centered intervention to young people who post content indicating distress or suicidality. Our aim was to explore how counselors engaged young people in a proactive digital intervention and how risk assessment was conducted in this context. We analyzed 35 transcripts of conversations between counselors and young people aged 13-25 years using the 6-step approach of Braun and Clarke's reflexive thematic analysis. These transcripts included a counseling intervention and a follow-up chat that was aimed at collecting feedback about the counseling intervention. A total of 7 themes emerged: using microskills to facilitate conversations, building confidence and capacity to cope with change, seeking permission when approaching conversations about suicidality or self-harm, conversations about suicidality following a structured approach, providing assurances of confidentiality, validation of the experience of suicidality, and using conversations about suicidality to identify interventions. Counselors were able to translate counseling microskills and structured questioning regarding suicidality into a digital context. In particular, in the digital context, counselors would use the young person's post and emojis to further conversations and build rapport. The findings highlight the importance of the counselor's role to listen, empathize, validate, and empower young people and that all these skills can be transferred to a digital text counseling intervention. Counselors used a structured approach to understanding suicidality in a permission-seeking, validating, and confidential manner to identify interventions with the young person. These practices allowed the conversation to move beyond traditional risk assessment practices to meaningful conversations about suicidality. Moving beyond traditional risk assessment practices and into conversations about suicidality allowed for the validation of the young person's experience and exploration of interventions and support that made sense and were seen to be helpful to the young person. This study highlighted the benefits of a proactive digital chat-based intervention, which is a novel approach to engaging with young people experiencing psychological distress and suicidality. Furthermore, this research demonstrates the feasibility and benefit of moving mental health intervention and support to a medium where young people are currently disclosing distress and intervening proactively.

Location based Access Privileges and Controlling the Clustering in Sustainable 5G Challenges

Considering the new gathering of enlisting and communicated interchanges propels with the immense advancement of the Internet, the Web, and Adaptable Correspondences, the accompanying stage is supposed to be the Convenient Web. The central responsibility of the Compact Web is to satisfy client needs for wherever, at whatever point induction to information and organizations, including Region Based Organizations (LBS). An original LBS management that is relevant to the Flexible Promoting sector is presented in this paper. Numerous Web-enabled terminals will be transported, making the Versatile Web a reality for the vast majority of users. Mobile terminals and/or mobile networks can now pinpoint the terminal's location on Earth with increasing precision. The paper presents a model for collaborating on area scopes with services, an engineering to facilitate the Web-based disclosure of area scopes with services, a map of object handles to one or more contact addresses, and the possibility for a mobile client to select different types of information results for yielding in accordance with their momentum. These key research challenges are essential for advancing the development of LBS and establishing an examination plan for LBS to positively shape the future of our portable data society. These research challenges include issues related to the center of LBS development (such as positioning, displaying, and correspondence), evaluation, and analysis of LBS-produced information, as well as friendly, moral, and behavioural issues that arise as LBS become a part of people's daily lives.

Relationship Between Bank-Specific Characteristics and Web-Based Disclosures of the Commercial Banks in India

This article examines the extent of web utilization as a tool for the disclosure of corporate information on the website and exhibits the association between bank-specific attributes such as size, age, profitability, market discipline, listing status, leverage, foreign ownership, and type of sector in relation to the web disclosures of 87 public, private, and foreign sector Indian commercial banks. To achieve the objective, a checklist index of 143 items of information was developed. To examine the hypotheses of the study, a panel regression model was estimated on the data of 87 Indian commercial banks. Panel regression results indicate that size, market discipline (CAR), profitability, listing status, type of ownership, and type of sector have a significant relationship with the level of web disclosure, and banks are more likely to use the websites to disclose information. On the contrary, age, leverage, and market discipline (NPA) have insignificant relationship with the web-based disclosure level, and Indian banks have not shown any relationship with the disclosure score. The study will help the managers to meet the actual and potential informational needs of the investors; for the investor, it will help to assess investment decisions in a better way.

Development and Usability Testing of a Web-Based Workplace Disability Disclosure Decision Aid Tool for Autistic Youth and Young Adults: Qualitative Co-design Study.

Deciding whether and how to disclose one's autism at work is complex, especially for autistic youth and young adults who are newly entering the labor market and still learning important decision-making and self-determination skills. Autistic youth and young adults may benefit from tools to support disclosure processes at work; however, to our knowledge, no evidence-based, theoretically grounded tool exists specifically for this population. There is also limited guidance on how to pursue the development of such a tool in collaboration with knowledge users. This study aimed to co-design a prototype of a disclosure decision aid tool with and for Canadian autistic youth and young adults, explore the perceived usability of the prototype (usefulness, satisfaction, and ease of use) and make necessary revisions, and outline the process used to achieve the aforementioned objectives. Taking a patient-oriented research approach, we engaged 4 autistic youths and young adults as collaborators on this project. Prototype development was guided by co-design principles and strategies, and tool content was informed by a previous needs assessment led by our team, the autistic collaborators' lived experiences, considering intersectionality, research on knowledge translation (KT) tool development, and recommendations from the International Patient Decision Aid Standards. We co-designed a web-based PDF prototype. To assess perceived usability and experiences with the prototype, we conducted 4 participatory design and focus group Zoom (Zoom Video Communications) sessions with 19 Canadian autistic youths and young adults aged 16 to 29 (mean 22.8, SD 4.1) years. We analyzed the data using a combined conventional (inductive) and modified framework method (deductive) analysis to map the data onto usability indicators (usefulness, satisfaction, and ease of use). Grounded in participants' feedback, considering factors of feasibility and availability of resources, and ensuring tool fidelity, we revised the prototype. We developed 4 categories pertaining to the perceived usability of and participant experiences with the prototype: past disclosure experiences, prototype information and activities, prototype design and structure, and overall usability. Participant feedback was favorable and indicative of the tool's potential impact and usability. The usability indicator requiring the most attention was ease of use, which was prioritized when revising the prototype. Our findings highlight the importance of engaging knowledge users throughout the entire prototype co-design and testing processes; incorporating co-design strategies and principles; and having content informed by relevant theories, evidence, and knowledge users' experiences. We outline an innovative co-design process that other researchers, clinicians, and KT practitioners may consider when developing KT tools. We also developed a novel, evidence-based, and theoretically informed web-based disclosure decision aid tool that may help autistic youth and young adults navigate disclosure processes and improve their transitional outcomes as they enter the workforce.

The driver factors of CSR web-based disclosure: a cross country study and evidence from Jordan and Saudi Arabia

The driver factors of CSR web-based disclosure: a cross country study and evidence from Jordan and Saudi Arabia

Automated Monitoring of Suicidal Adolescents’ Digital Media Use: Qualitative Study Exploring Acceptability Within Clinical Care

BackgroundMonitoring linguistic cues from adolescents’ digital media use (DMU; ie, digital content transmitted on the web, such as through text messages or social media) that could denote suicidal risk offers a unique opportunity to protect adolescents vulnerable to suicide, the second leading cause of death among youth. Adolescents communicate through digital media in high volumes and frequently express emotionality. In fact, web-based disclosures of suicidality are more common than in-person disclosures. The use of automated methods of digital media monitoring triggered by a natural language processing algorithm offers the potential to detect suicidal risk from subtle linguistic units (eg, negatively valanced words, phrases, or emoticons known to be associated with suicidality) present within adolescents’ digital media content and to use this information to respond to alerts of suicidal risk. Critical to the implementation of such an approach is the consideration of its acceptability in the clinical care of adolescents at high risk of suicide.ObjectiveThrough data collection among recently suicidal adolescents, parents, and clinicians, this study examines the current context of digital media monitoring for suicidal adolescents seeking clinical care to inform the need for automated monitoring and the factors that influence the acceptance of automated monitoring of suicidal adolescents’ DMU within clinical care.MethodsA total of 15 recently suicidal adolescents (aged 13-17 years), 12 parents, and 10 clinicians participated in focus groups, qualitative interviews, and a group discussion, respectively. Data were recorded, transcribed, and analyzed using thematic analysis.ResultsParticipants described important challenges to the current strategies for monitoring the DMU of suicidal youth. They felt that automated monitoring would have advantages over current monitoring approaches, namely, by protecting web-based environments and aiding adolescent disclosure and support seeking about web-based suicidal risk communication, which may otherwise go unnoticed. However, they identified barriers that could impede implementation within clinical care, namely, adolescents’ and parents’ concerns about unintended consequences of automated monitoring, that is, the potential for loss of privacy or false alerts, and clinicians’ concerns about liability to respond to alerts of suicidal risk. On the basis of the needs and preferences of adolescents, parents, and clinicians, a model for automated digital media monitoring is presented that aims to optimize acceptability within clinical care for suicidal youth.ConclusionsAutomated digital media monitoring offers a promising means to augment detection and response to suicidal risk within the clinical care of suicidal youth when strategies that address the preferences of adolescents, parents, and clinicians are in place.

Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia

Purpose This paper aims to examine the effect of Web-based financial reporting and social media platforms on the proxies of information asymmetry in the Saudi Stock Exchange. Design/methodology/approach The sample of this paper consists of 133 Saudi listed non-financial companies for the year 2019. Web-based disclosure level was measured using 25 items, and the social media platforms examined in this study are Facebook, Twitter and LinkedIn. The information asymmetry proxies are measured using the relative spread and the time-weighted average bid-ask spread. Findings The empirical results have shown that there is a negative and significant relation between Web-based financial reporting and the adoption of social media platforms and the proxies of information asymmetry. Indeed, the relative spread and the time-weighted average bid-ask spread decreased with increased Web-based reporting levels. Among three platforms (Facebook, Twitter and LinkedIn), the results show that only the use of Twitter as a channel for information disclosure has a negative and significant effect on information asymmetry proxies. Consequently, in the Saudi context, the authors demonstrate that the assumptions of the agency, stewardship and signaling theories are supported. Also, results reveal that the effect of information disclosure through websites and social media on reducing information asymmetry is stronger for large companies than small companies. Practical implications The paper provides new insights into the role played by websites and social media platforms in the reduction of the information asymmetry in the stock market. Consequently, investors and regulatory authorities in the Saudi financial market must give great importance to online information disclosure and its implications for lowering information asymmetry. This empirical study informs regulators in Saudi Arabia to conduct the better practice of Web-based and social media financial reporting and to regulate the current practice of information disclosure. Besides, the obtained results have the potential to convince firms’ managers to improve online information disclosure to benefit from the reduction in information asymmetry. Originality/value Unlike previous studies, this study investigates, simultaneously, the effect of Web-based and social media information disclosure on the proxies of information asymmetry in a developing economy. In addition, the hypotheses of this study are developed based on a set of theories (the agency, signaling and stewardship theories), to verify the applicability of these three theories in the Saudi context.

Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

The study examines the perceptions of accounting information users toward the importance of a web-based disclosure for 32 items and the potential advantages for both the users and companies. The study also investigates the perceptions of users regarding the websites presentation and the obstacles of web-based disclosure. In addition, the study examines empirically the relationship between the importance of web-based disclosure and the potential advantages for both users and companies. Based on 107 online users’ responses, results show that financial information is the most important information that should be disclosed on the websites of companies according to users. Results also show that the mean values of the advantages for both users and companies are, high, close and significant. Users’ perceptions indicate that competition, cost and audit issues are the main obstacles that may hinder companies to use websites for disclosure. In addition, findings show a positive and significant relationship between the “financial” factor and the users’ potential advantages. In respect to the companies’ potential advantages, results show that both “human resources and suppliers” factor and “the governance, quality and strategy” factor have positive and significant relationship with the companies’ potential advantages. Accordingly, decision-makers should effectively use the seven factors that extracted from principle component analysis as a web-based disclosure model to create advantages for both users and companies.

Online financial reporting disclosure in Islamic banking: evidence from Bahrain

This study aims to investigate level of disclosure of Islamic banking in Bahrain by web-based disclosure. The web-based disclosure method was implemented to determine quantity of the l...

The driver factors of CSR web-based disclosure: a cross country study and evidence from Jordan and Saudi Arabia

The driver factors of CSR web-based disclosure: a cross country study and evidence from Jordan and Saudi Arabia

ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB

The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling method used purposive sampling with criteria listed on Indonesia Stock Exchange in 2018, company included in banking sector and have an official website, the website personally belongs to the company not the parent nor the group, is not under inaccessible or under maintenance when the sampling takes place, the company issued and had not suffered net loss in the quarterly financial statement of 2018, and does not belongs to Islamic banking. Data analysis techniques used are descriptive statistics, classical assumption test, and regression test with multiple linear regression analysis using SPSS. The results showed that company size had positive effect on web based disclosure, leverage and liquidity risk had negative effect on web based disclosure, and profitability did not affect the web based disclosure.

Factors Influencing Web Accessibility of Corporate Information

With the rapidly growing demand for corporate information from the external stakeholders, the Internet is a crucial instrument for meeting the required information. The web-based disclosure is an improvised version of the traditional form of disclosure with enhanced technology. In spite of that, web-based disclosure is the most prevalent form of business communication, and the accessibility of corporate information on webpages is a concern area for the organization. Thus, this article is an attempt to study the web accessibility of corporate information disclosed by 100 large BSE listed Indian companies and also to identify the firm determinants that affect the web accessibility of corporate information. The study reveals that the web-accessibility of the company website is increased with company size and company listing age. It also shows that companies with a low market risk have more concerns for the web accessibility of corporate information. The results of the study are helpful for the organizations to make policies for the advancement of web accessibility on the webpages.

Web-based disclosure and the cost of debt: MENA countries evidence

PurposeThe aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting.Design/methodology/approachThe sample of this paper consists of 237 MENA listed non-financial companies for the year 2017. Multiple regression models were used to examine the impact of online disclosure on the cost of debt. Content analysis is used to measure the extent of web-based disclosure.FindingsThe results reveal that there is a negative and significant association between the web-based disclosure and the company’s cost of debt. These results support the hypothesis of the economic utility of the information disclosed on the website for creditors in this region.Practical implicationsThe results of the study have important implications for managers in the MENA region. It is necessary for managers to improve the company’s transparency through web-based disclosure. The companies must benefit from the different technologies offered by the Internet in order to offer to the creditors unlimited access to up to date information. In fact, web-based disclosure may mitigate the information asymmetry, the uncertainty of creditors and, consequently, reduces the cost of debt. 10; 10;Moreover, the results of the study provide empirical evidence for the advantages of voluntary web-based disclosure. The results highlight the importance to companies and regulators of understanding the benefits of using the website as a means of information disclosure. The regulators in MENA countries can rely on these results to establish suitable policies to improve the quality of web-based disclosure. The regulators need also to put in rules in relation to the online disclosure. In fact, an understanding of web-based disclosure is important for regulators and companies. Given the positive effect of online disclosure (the reduction of the cost of debt), knowledge about the economic consequences of web-based disclosure would enable companies in the MENA region to optimize their online disclosure policies.Originality/valueThis study, added to the existing literature by examining the consequences of online disclosure practices in MENA countries. Most previous studies conducted in this region were limited to analyzing the determinants of the company’s web-based disclosure. This paper would extend the literature on the online disclosure practices by investigating the association between these practices and the cost of debt in a developing economics: the MENA region. Previous studies were limited to testing this association only in developed countries.

The Impact of Bank-Specific Attributes on Web- Based Disclosure Practices of Global Banks

This paper examines the extent of web disclosure practices of the top thirty global banks. The paper also investigates the impact of bank-specific characteristics such as bank size, financial performance and corporate governance on web disclosure practices. To analyse the extent of web disclosure practices, a disclosure index of 101 items of information was formulated. To check the hypotheses of the study, an OLS regression framework was estimated on a sample of the top thirty global banks. Descriptive analysis indicates that global banks’ web disclosure is at an acceptable level as the mean value was 73. The results show that large sized banks and banks that follow good corporate governance practices extensively use their websites to disclose information. On the contrary, financial performance negatively affects the extent of web-based disclosure in a global context. The study contributes to the existing literature of webbased disclosure and the findings are useful for managers and investors. For managers it helps to meet the actual and potential informational needs of investors and for investors it helps in the decision to invest in a richer informational environment and better-assessed firm value. KEYWORDS: Web-based disclosure; global banks

VOLUNTARY DISCLOSURE ON PT SEMEN INDONESIA TBK: LEGITIMACY CRISIS ON REMBANG PLANT CONSTRUCTION

<p><em>This study aims to evaluate how the legitimacy strategy was carried out by PT Semen Indonesia Tbk to repair the legitimacy due to the construction of the Rembang plant which was suspected of damaging the environment. Research problems arose due to inadequate company disclosures, resulting in a series of protests. This research has a contribution to understanding further how the company's strategy in facing the crisis of legitimacy. This research also uses web-based disclosure data and is processed with Nvivo 12 Pro software that has never been done before. This research uses legitimacy theory, especially strategies to repair legitimacy. This study uses case studies with triangulation of qualitative data and quantitative data, all of which are secondary data. Qualitative data in this study is the result of data processing using NVivo 12 Pro software from disclosure media such as annual reports, sustainability reports, websites, online-based newspaper, and corporate social media accounts. Quantitative data in this study include the number of words, number of sentences, and percentage of disclosures. The findings in this study were the strategy of "deny", "justify", "create monitors", "replace personnel", "revise practices", and "avoid panic" </em><em>were </em><em>used by companies. The strategy of "excuse" is not used because the company does not feel guilty. The dominant media used is a statement through</em><em> the</em><em> online-based newspaper. The use of social media and sustainability report shows very little legitimacy efforts.</em></p><strong><em>Keywords</em></strong>: <em>Legitimacy Crisis, Legitimacy Theory, Plant Construction, Repairing Legitimacy, Voluntary Disclosure</em>

If You Tweet, They Will Follow: CEO Tweets, Social Capital, and Investor Say-on-Pay Judgments

ABSTRACTChief executive officers (CEOs) are increasingly using social media to disclose information and communicate with investors. Although findings from archival research show some benefits to social media use, little is known about how the social nature of this disclosure channel affects individual investors. Accordingly, we develop a mediation model based on social capital theory that predicts social media disclosure channels lead investors to perceive enhanced feelings of connectedness (i.e., social capital) with the CEO, resulting in more positive judgments of the CEO. Specifically, our model predicts CEO disclosures via Twitter, versus web-based disclosures, lead to enhanced perceptions of social capital, which in turn positively impact investor recommendations for CEO compensation. Using an experiment with individual investors, our results provide robust support for our theoretical mediation model. Our findings enhance our understanding of how CEOs' social media use influences individual investors and have implications for standard setters, investors, and firms.

VOLUNTARY DISCLOSURE ON PT SEMEN INDONESIA TBK: LEGITIMACY CRISIS ON REMBANG PLANT CONSTRUCTION

<p><em>This study aims to evaluate how the legitimacy strategy was carried out by PT Semen Indonesia Tbk to repair the legitimacy due to the construction of the Rembang plant which was suspected of damaging the environment. Research problems arose due to inadequate company disclosures, resulting in a series of protests. This research has a contribution to understanding further how the company's strategy in facing the crisis of legitimacy. This research also uses web-based disclosure data and is processed with Nvivo 12 Pro software that has never been done before. This research uses legitimacy theory, especially strategies to repair legitimacy. This study uses case studies with triangulation of qualitative data and quantitative data, all of which are secondary data. Qualitative data in this study is the result of data processing using NVivo 12 Pro software from disclosure media such as annual reports, sustainability reports, websites, online-based newspaper, and corporate social media accounts. Quantitative data in this study include the number of words, number of sentences, and percentage of disclosures. The findings in this study were the strategy of "deny", "justify", "create monitors", "replace personnel", "revise practices", and "avoid panic" </em><em>were </em><em>used by companies. The strategy of "excuse" is not used because the company does not feel guilty. The dominant media used is a statement through</em><em> the</em><em> online-based newspaper. The use of social media and sustainability report shows very little legitimacy efforts.</em></p><strong><em>Keywords</em></strong>: <em>Legitimacy Crisis, Legitimacy Theory, Plant Construction, Repairing Legitimacy, Voluntary Disclosure</em>

EARNING MANAGEMENT MODELING BASED ON FINANCIAL COMMUNICATION

The present research is focused on financial communication area and aim to investigate the relationship between company’s web-based financial communications, information asymmetry and earning management. The research is aim to examine whether financial communication besides its usefulness could be act as contributory means for management in order to earning management. In other words, aim to challenges management incentives toward web-based financial information disclosure.