This study surveyed the willingness of adolescents to self-disclose in different situations. One hundred and forty high school students were surveyed in a suburban, southwestern city. The survey included Gordon Chelune's Self-disclosure Situations Survey, Michael Leary's Social Anxiety Survey, and a 40-item situational survey created to test students' self-disclosure willingness in normal situations. It was hypothesized that students would more readily disclose to peers than parents or counselors; that they would more readily disclose in warm, informal settings than cold, formal ones; and that there would be a significant negative correlation between social anxiety and self-disclosure. There was a small but significant negative correlation between social anxiety and students' willingness to disclose only in a warm setting. The other hypotheses were proved.

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Yes / In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether the two disclosure types are jointly related to the cost of equity capital. We also investigate whether IC and financial disclosures have an interaction effect on the cost of equity capital. Using data for a sample of 125 UK firms, we find a negative relationship between the cost of equity capital and IC disclosure. We find that the relationship between financial disclosure and the cost of equity capital is magnified when combined with IC disclosure. Additionally, we find that IC and financial disclosures interact in shaping their effects on the cost of equity capital. Further analyses suggest that the effect of financial disclosure on the cost of equity capital is augmented for firms characterised by a medium level of IC disclosure. These results provide important insights into the relationship between disclosures and cost of equity capital and have policy and practical implications.

There has been little research on intellectual capital (IC) reporting practices of UK firms or on the incentives/disincentives that motivate them to disclose information about their value drivers. Therefore, this study explores annual report disclosures and seeks to explain why managers choose to disclose. The sample consists of 100 London Stock Exchange firms from nine knowledge-based sectors. Whilst adopting a primarily positive accounting theory explanation of disclosure, a new combination of theories (capital market transactions theory, proprietary costs theory and corporate governance theory) is used to generate explanatory variables. The results show that there is a skewing toward relational capital. However, there were large differences in the amount of information disclosed, both across sectors and, in many cases, inside sectors, suggesting that different sectors, or even different companies, may have quite different value drivers. Initial analysis of possible motives was conducted using an OLS regression including all possible explanatory independent variables. However, neither corporate governance nor proprietary costs are well-theorised, and several different variables were used to proxy each of these. Therefore, reduced regression models were also employed. Principal component analysis was used to generate one composite measure of corporate governance and proprietary costs. The results showed that reporting IC is negatively associated with the extent of external financing, while firms with high market-to-book values also disclose less IC information. However, contrary to expectations, the acquisition variable was insignificant although as expected, the relation between human capital disclosure and foreign operations was found to be positive and significant. For proprietary costs variables, there was a significantly positive relation between entry barriers and IC disclosure, and a negative relationship between IC and the intensity of industry competition. Finally, there was a significant, positive relationship between corporate governance and the disclosure of all types of IC.

Previous studies of help-givers have stressed subjects' perceptions using nine generic problem areas and a list of 100 descriptive adjectives. The present study attempted to specify major personality variables entering into subjects' perceptions of adviser, high school counselor, college counselor, counseling psychologist, clinical psychologist, and psychiatrist. The personality variables of self-disclosure and risk were studied, as well as a comparison using the 100 descriptive adjectives. The results from 217 female undergraduate college students indicated that subjects revealed risky information to help-givers in the same manner that they tended to self-disclose. Findings also revealed that subjects tended to differentiate among help-givers in reference to the extent that they were willing to reveal risky information. Favorable findings with reference to validity for the Norton risk scale are discussed, as are discrepancies between descriptions of help-givers in the current study as opposed to descriptions of the same help-givers in previous studies.

Thesis (Ph. D.)--University of Texas at Austin, 2001. / Vita. Includes bibliographical references. Available also from UMI/Dissertation Abstracts International.

Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006. / A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)

An attempt was made to determine empirically the structure of self-disclosure. Based on the literature, a list of statements relating to the rating of self-disclosure was assembled. This list was condensed into dimensions by two evaluators, working independently. The dimensions were then used to score transcripts of male undergraduate students' verbal self-disclosures. Factor analyses of these scores produced four factors relating to self-focus, intimacy or depth, risk taking, and amount. A tentative fifth factor, intimacy value of disclosure topic, was also found. Regression analysis of dimensions on the Doster (1971) Disclosure Rating Scale produced three tentative scales for measuring self-disclosure. The first scale utilized stepwise regression of all dimensions, the second used stepwise regression of mechanical dimensions, and the third regression used composite scales representing the factors of the orthogonal factor analysis. For each scale, only three dimensions were included in the regression equation.

Thesis advisor: Mark Bradshaw / Managers prioritize questions from favorable analysts during earnings announcement conference calls, reinforcing analysts’ incentives to be optimistic. However, managers also interact with unfavorable analysts on calls, and, when they do, absolute announcement returns are larger. I seek to understand why managers interact with unfavorable analysts. I find that unfavorable analysts attenuate their negative views after these interactions with managers. Additionally, the stock price response is stronger for forecasts from managers who regularly interact with unfavorable analysts, consistent with enhanced credibility of these managers. Finally, I use peer firm restatement announcements as exogenous shocks to investors’ assessment of a firm’s accounting quality, and I find that nonrestating firms with managers who regularly interact with unfavorable analysts experience attenuated negative returns, relative to other nonrestating peers. Overall my findings are consistent with managers’ interactions with unfavorable analysts providing significant benefits to the firm, such as resolving analysts’ concerns and increasing managers’ credibility. / Thesis (PhD) — Boston College, 2023. / Submitted to: Boston College. Carroll School of Management. / Discipline: Accounting.

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