The purpose of this study was to investigate the combined effects of the two personality constructs of field dependence and locus of control on self-disclosure. This area was previously unresearched in terms of examining the utility of these two constructs as predictors of willingness to self-disclose. Subjects were placed into the congruent (field independent-internal; field dependent-external) group or the incongruent (field independent-external; field dependent-internal) group on the basis of scoring either in the upper or lower thirds of the distribution of their scores on the personality measures. The effects of the congruent group were compared to the effects of the incongruent group on total self-disclosure scores on the Self-Disclosure Situations Survey, indicating willingness to self-disclose. A two-way analysis of variance revealed no significant difference between the congruent and incongruent groups on self-disclosure. It was concluded that the congruence - incongruence dimension was not an accurate predictor of willingness to self-disclose. It was-recommended that research be continued using the congruence - incongruence dimension on self-disclosure and that a behavioral measure of self-disclosure be incorporated into the experimental design.

O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure Discricionário (VERRECCHIA, 2001), que fornece os subsídios teóricos e analíticos para se verificar em que circunstâncias os gestores e/ou as empresas estariam dispostos a divulgar (ou não) informações de maneira voluntária. A amostra do estudo é composta pelas 100 maiores companhias abertas e não financeiras. A análise do nível de disclosure voluntário das empresas foi realizada a partir das Demonstrações Financeiras Padronizadas (DFPs), dos exercícios findos em 2006, 2007 e 2008 por meio da análise de conteúdo. Para isso, elaborou-se uma métrica, a partir de 27 estudos anteriores, composta por 92 itens de caráter voluntário e dividida em três grandes grupos: econômico (43), social (15) e ambiental (34). Do mesmo modo, as informações acerca das operações com instrumentos financeiros derivativos, também, foram examinadas no mesmo período, com o objetivo de analisar o impacto da Deliberação CVM Nº 566/08 e da Instrução CVM Nº 475/08 no disclosure das empresas. A última parte do trabalho envolveu a elaboração de um modelo de regressão com dados em painel que objetivou testar as hipóteses levantadas na literatura acerca dos fatores que determinam o nível de disclosure voluntário das empresas. A análise exploratória dos dados constatou que existe associação entre o nível de disclosure das empresas e o setor de atuação, conforme o teste Qui-quadrado e a Análise de Correspondência. Com relação ao disclosure de operações com derivativos, constata-se que: (i) o quadro de análise de sensibilidade não foi evidenciado por qualquer empresa em 2006 e 2007, sendo que, em contrapartida, 90% das empresas analisadas o evidenciaram em 2008 e (ii) a maioria das empresas divulgou o valor justo dos seus derivativos, mas não divulgou os critérios de avaliação e mensuração utilizados para cômputo desses valores. Finalmente, no que diz respeito às hipóteses testadas por meio do modelo de regressão com dados em painel, constata-se, ao nível de significância de 90%, que: (i) as variáveis Setor e Origem do Controle são significativas para todos os três modelos de disclosure testados: econômico, socioambiental e total; (ii) a variável Rentabilidade é significativa no modelo de disclosure econômico e no modelo de disclosure total; (iii) a variável Q de Tobin é significativa no modelo de disclosure socioambiental e no modelo de disclosure total; (iv) as variáveis Endividamento e Auditoria são significativas, apenas, no modelo de disclosure econômico e (v) as variáveis Tamanho, Governança, Emissão de Ações, Crescimento e Concentração do Controle não são, estatisticamente, significativas em nenhum dos três modelos de disclosure. / The central objective of this work is to identify the factors that explain the level of voluntary disclosure of Brazilian public companies. The theory underpinning this work is the Discretionary-based Disclosure (VERRECCHIA, 2001), which provides analytical and theoretical support to investigate the circumstances in which managers and/or companies would have incentives to disclose (or not) voluntarily information. Sample is composed by the top 100 largest non-financial public companies. Information has been gathered from Financial Statements for the years ended in 2006, 2007 and 2008 with the use of content analysis. For these, a framework based on 27 studies has been elaborated. This disclosure framework contains a total of 92 voluntary items, divided in three groups: economic (43), social (15) and environmental (34). Information regarding operations with derivatives has also been examined in order to analyze the impact of Deliberation CVM Nº 566/08 and Instruction CVM Nº 475/08 on companys disclosure. Finally, a panel data model has been elaborated in order to test the works hypotheses regarding the factors that determine the level of voluntary disclosure. Exploratory analysis evidenced that there is association between the level of disclosure and industries, according to Qui-square test and Correspondence Analysis. Regarding disclosure of derivative operations, main findings are: (i) the sensitivity analysis table has not been disclosed by any company in 2006 and 2007, but for 90% of companies in 2008; (ii) great majority of company has disclosed the fair value of derivatives, but has not disclosed the criteria for valuing these instruments. Finally, findings, regarding the study´s hypotheses, which have been tested with a panel data model, at a significance level of 90%, have evidence that: (i) Sector and Origin of Control are statically significant in all three models tested: economic, social-environmental, and total;(ii) Profitability is relevant in the economic model and in the total model;(iii) Tobins Q is relevant in the social-environmental model and in the total disclosure model, (iv) Leverage and Auditing Firm are relevant, only, in the economic disclosure model; (v) Size, Governance, Stock Issuing, Growth Opportunities and Concentration of Control are not statistically significant in any of the three models of disclosure.

Thesis (Ph. D.)--University of Oklahoma, 1977. / Includes bibliographical references (leaves 43-49).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1973. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--Eastern Illinois University. / Includes bibliographical references (leaves 37-42).

O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure Discricionário (VERRECCHIA, 2001), que fornece os subsídios teóricos e analíticos para se verificar em que circunstâncias os gestores e/ou as empresas estariam dispostos a divulgar (ou não) informações de maneira voluntária. A amostra do estudo é composta pelas 100 maiores companhias abertas e não financeiras. A análise do nível de disclosure voluntário das empresas foi realizada a partir das Demonstrações Financeiras Padronizadas (DFPs), dos exercícios findos em 2006, 2007 e 2008 por meio da análise de conteúdo. Para isso, elaborou-se uma métrica, a partir de 27 estudos anteriores, composta por 92 itens de caráter voluntário e dividida em três grandes grupos: econômico (43), social (15) e ambiental (34). Do mesmo modo, as informações acerca das operações com instrumentos financeiros derivativos, também, foram examinadas no mesmo período, com o objetivo de analisar o impacto da Deliberação CVM Nº 566/08 e da Instrução CVM Nº 475/08 no disclosure das empresas. A última parte do trabalho envolveu a elaboração de um modelo de regressão com dados em painel que objetivou testar as hipóteses levantadas na literatura acerca dos fatores que determinam o nível de disclosure voluntário das empresas. A análise exploratória dos dados constatou que existe associação entre o nível de disclosure das empresas e o setor de atuação, conforme o teste Qui-quadrado e a Análise de Correspondência. Com relação ao disclosure de operações com derivativos, constata-se que: (i) o quadro de análise de sensibilidade não foi evidenciado por qualquer empresa em 2006 e 2007, sendo que, em contrapartida, 90% das empresas analisadas o evidenciaram em 2008 e (ii) a maioria das empresas divulgou o valor justo dos seus derivativos, mas não divulgou os critérios de avaliação e mensuração utilizados para cômputo desses valores. Finalmente, no que diz respeito às hipóteses testadas por meio do modelo de regressão com dados em painel, constata-se, ao nível de significância de 90%, que: (i) as variáveis Setor e Origem do Controle são significativas para todos os três modelos de disclosure testados: econômico, socioambiental e total; (ii) a variável Rentabilidade é significativa no modelo de disclosure econômico e no modelo de disclosure total; (iii) a variável Q de Tobin é significativa no modelo de disclosure socioambiental e no modelo de disclosure total; (iv) as variáveis Endividamento e Auditoria são significativas, apenas, no modelo de disclosure econômico e (v) as variáveis Tamanho, Governança, Emissão de Ações, Crescimento e Concentração do Controle não são, estatisticamente, significativas em nenhum dos três modelos de disclosure. / The central objective of this work is to identify the factors that explain the level of voluntary disclosure of Brazilian public companies. The theory underpinning this work is the Discretionary-based Disclosure (VERRECCHIA, 2001), which provides analytical and theoretical support to investigate the circumstances in which managers and/or companies would have incentives to disclose (or not) voluntarily information. Sample is composed by the top 100 largest non-financial public companies. Information has been gathered from Financial Statements for the years ended in 2006, 2007 and 2008 with the use of content analysis. For these, a framework based on 27 studies has been elaborated. This disclosure framework contains a total of 92 voluntary items, divided in three groups: economic (43), social (15) and environmental (34). Information regarding operations with derivatives has also been examined in order to analyze the impact of Deliberation CVM Nº 566/08 and Instruction CVM Nº 475/08 on companys disclosure. Finally, a panel data model has been elaborated in order to test the works hypotheses regarding the factors that determine the level of voluntary disclosure. Exploratory analysis evidenced that there is association between the level of disclosure and industries, according to Qui-square test and Correspondence Analysis. Regarding disclosure of derivative operations, main findings are: (i) the sensitivity analysis table has not been disclosed by any company in 2006 and 2007, but for 90% of companies in 2008; (ii) great majority of company has disclosed the fair value of derivatives, but has not disclosed the criteria for valuing these instruments. Finally, findings, regarding the study´s hypotheses, which have been tested with a panel data model, at a significance level of 90%, have evidence that: (i) Sector and Origin of Control are statically significant in all three models tested: economic, social-environmental, and total;(ii) Profitability is relevant in the economic model and in the total model;(iii) Tobins Q is relevant in the social-environmental model and in the total disclosure model, (iv) Leverage and Auditing Firm are relevant, only, in the economic disclosure model; (v) Size, Governance, Stock Issuing, Growth Opportunities and Concentration of Control are not statistically significant in any of the three models of disclosure.

Note:

Thesis (Ph.D.)--Antioch University, 2006. / Title from PDF t.p. (viewed April 3, 2007). Advisor: Carolyn B. Kenny. Keywords: self-disclosure, leaders, hermeneutic phenomenology, self-awareness, communication, gender. Includes bibliographical references (p. 262-274).

Thesis (Ph. D.)--University of New South Wales, 2001. / Also available online.

This research examines whether changes in the regulatory environment (Plain English Guidelines, Reg. FD and SOX), management pessimism, and meeting/beating or missing analyst forecasts have had an impact on earnings disclosure readability over the 1997-2007 timeframe and whether firm managers are able to make negative firm financial information less transparent to the market by making negative earnings disclosures less readable. The idea that management may attempt to reduce the impact of bad news by making it more costly to analyze is not new. However, studying the qualitative aspects of the unaudited earnings disclosures is a unique setting and extends previous work on annual report readability. This study finds that the Plain English Guidelines, Reg. FD and SOX had differential impacts on earnings disclosure readability. Additionally, it finds that earnings disclosure readability decreases as firm earnings decrease. Moreover, this study demonstrates that institutional investors contribute to earnings disclosure readability and may serve as monitors of management in this regard. Finally, firms that beat analyst forecasts have more readable earnings disclosures. This study not only contributes to the body of academic literature, but also informs regulators regarding their ability to induce firm management to write more informative earnings disclosures. / Ph. D.