Although managers rate concerns about being seen as committed disclosers as an important consideration in their voluntary disclosure decisions, prior research has paid limited attention to how investors view commitment to disclosure. This study experimentally tests two competing perspectives relating to how managers' commitment to disclosure and prior forecast accuracy jointly influence managers' forecasting credibility. The first perspective (the normative perspective) draws on economic theory and the second perspective (the omission bias perspective) draws on theory from psychology. The normative perspective suggests that commitment to disclosure and prior forecast accuracy will independently influence managers' forecasting credibility. In contrast, the omission bias literature suggests that the influence of commitment to disclosure on managers' forecasting credibility depends on managers' prior forecast accuracy. In other words, the normative perspective suggests two main effects, whereas the omission bias perspective suggests a commitment to disclosure x accuracy interaction. To test the competing predictions relating to the joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibility, I conduct an experiment. Results of this experiment support the omission bias perspective. Participants in the role of investors rate more (less) committed managers as more (less) credible, but only when they are also accurate. When managers are inaccurate, however, this relationship reverses. That is, more committed managers are viewed as less credible relative to their less committed peers. These results suggest that managers' concerns about commitment to disclosure are indeed valid, but only when they are accurate. When managers are less accurate, commitment to disclosure hurts, rather than helps, managers' credibility. Participants' valuation judgments as well as their judgments relating to a current disclosure are positively associated with their judgments of managers' forecasting credibility, suggesting that their assessment of managers' credibility may have significant valuation consequences. This study contributes to the voluntary disclosure literature and has implications for managers who provide earnings forecasts and for investors who use these forecasts in their investment decisions. / text

Consumers watch what a brand does, listen to what a brand says, and expect to make a meaningful connection with a brand via social media. Thus, creating effective and persuasive content on behalf of a brand to attract consumers becomes an important task for today’s marketers in social media. In this dissertation, brand information disclosure is defined as any communication of a brand’s relevant information, thoughts, and feelings, which are generated and deliberately disclosed by marketers. Further, disclosing perceived backstage of a brand by showing various behind-the-scenes information is proposed as a unique type of brand information disclosure, which is interpreted as a higher degree of brand information disclosure. Motivated by the integral role of self-disclosure in interpersonal relationships, the purpose of this dissertation study is to investigate the influence of a brand’s disclosure of perceived backstage information through social media. Specifically, this study explored how the degree and the scarcity of information disclosure would influence on consumer’s intimacy, liking, and trust toward a brand as well as consumer-brand relationship quality. Further, the study attempts to investigate the moderating role of consumer’s advertising skepticism on consumer responses. The findings from this dissertation study illustrate that degree of brand information disclosure is a significant influence on consumers’ brand evaluations and consumer-brand relationship quality in a social media environment. In addition, findings highlighted the influential role of the scarcity of information disclosure, depending upon the degree of information disclosure. Moreover, the findings evidenced how the consumer’s general advertising skepticism can play a significant role when consumers are exposed to information from the brand via social media. / text

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In my dissertation, I experimentally examine whether and how the reporting model a firm uses to guide its corporate social responsibility (CSR) disclosures can influence managers’ capital allocation decisions. Chapter 1 provides an overview of my research question, why this research question is important, what I predict I will find, and the main results of my experiment. In Chapter 2, I briefly review the CSR literature generally and in accounting specifically, touching particularly on what has catalyzed the recent growth in CSR disclosure, how it influences behavior, and the emerging role of CSR reporting models as well as differences among these models. Two key features that differ among available reporting models are the intended users of the disclosures (e.g., capital providers or all stakeholders) and the disclosure location (e.g., MD&A or Sustainability Report). In Chapter 3, I draw upon research in social psychology on the social contingency model to hypothesize that differences in the intended users and the disclosure location jointly influence the extent to which managers’ capital allocations are weighted toward financial versus social benefits. I also hypothesize that this influence is mediated by how accountable managers feel for financial and social performance. Chapter 4 outlines the experimental design and method I use to test my hypotheses. The results of my experiment and related statistical analyses are reported in Chapters 5 and 6, in which I find support for my predictions across two different participant populations I use as proxies for managers. Specifically, I find that participants allocate capital to social benefits across all conditions, but that their overall allocations are largely driven by financial considerations. That is, they weight financial benefits more heavily than social benefits. However, when the reporting model disconnects CSR disclosure from a more traditional financial reporting setting (i.e., when the CSR disclosures are made to all stakeholders in a Sustainability Report), participants’ weight on financial benefits is reduced. In addition, I find that these results are driven by changes in perceived accountability for both financial and social performance. I also find evidence that the influence of the CSR disclosure location is contingent on whether the disclosure audience’s preferences are perceived to uniformly favor financial benefits. Chapter 7 concludes and reiterates the important implications of my dissertation. Namely, the results of my study help inform standard setters, regulators, stakeholders, and managers about the consequences of alternative CSR reporting models and highlight the potential effects of CSR disclosure standards on stakeholder welfare.

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The liability of companies for extra-territorial human rights violations does not solely arise from human rights statutes and traditional tort law approaches, but also from the corporate and securities law domains. Securities law requires that public companies disclose any high risk activity that the company is involved in, to the extent that it may affect the viability of the corporation, and this includes possible human rights violations. Management decisions in the field of Corporate Social Responsibility must concern the long-term viability of a company, and therefore accommodating, to the extent possible, the demands of stakeholders – be they traditional shareholders, responsible shareholders, or affected communities. This thesis will analyze the legal obligations triggering such corporate decisions, as well as the industry trends which inform them. The focus will be on Canadian public mining companies.

The liability of companies for extra-territorial human rights violations does not solely arise from human rights statutes and traditional tort law approaches, but also from the corporate and securities law domains. Securities law requires that public companies disclose any high risk activity that the company is involved in, to the extent that it may affect the viability of the corporation, and this includes possible human rights violations. Management decisions in the field of Corporate Social Responsibility must concern the long-term viability of a company, and therefore accommodating, to the extent possible, the demands of stakeholders – be they traditional shareholders, responsible shareholders, or affected communities. This thesis will analyze the legal obligations triggering such corporate decisions, as well as the industry trends which inform them. The focus will be on Canadian public mining companies.

<p>This thesis develops Bayesian latent class models for nested categorical data, e.g., people nested in households. The applications focus on generating synthetic microdata for public release and imputing missing data for household surveys, such as the 2010 U.S. Decennial Census.</p><p>The first contribution is methods for evaluating disclosure risks in fully synthetic categorical data. I quantify disclosure risks by computing Bayesian posterior probabilities that intruders can learn confidential values given the released data and assumptions about their prior knowledge. I demonstrate the methodology on a subset of data from the American Community Survey (ACS). The methods can be adapted to synthesizers for nested data, as demonstrated in later chapters of the thesis.</p><p>The second contribution is a novel two-level latent class model for nested categorical data. Here, I assume that all configurations of groups and units are theoretically possible. I use a nested Dirichlet Process prior distribution for the class membership probabilities. The nested structure facilitates simultaneous modeling of variables at both group and unit levels. I illustrate the modeling by generating synthetic data and imputing missing data for a subset of data from the 2012 ACS household data. I show that the model can capture within group relationships more effectively than standard one-level latent class models.</p><p>The third contribution is a version of the nested latent class model adapted for theoretically impossible combinations, e.g. a household with two household heads or a child older than her biological father. This version assigns zero probability to those impossible groups and units. I present a proof that the Markov Chain Monte Carlo (MCMC) sampling strategy estimates the desired target distribution. I illustrate this model by generating synthetic data and imputing missing data for a subset of data from the 2011 ACS household data. The results indicate that this version can estimate the joint distribution more effectively than the previous version.</p> / Dissertation

Therapist self-disclosure is an important topic and the literature explains that how a therapist responds to their client can greatly impact the treatment process and therapeutic alliance. One of the ways that therapists respond to their clients is through crying. Although there have been studies that conclude that the majority of therapists do in fact cry in therapy, no studies have tried to understand how this response is perceived by clients. This qualitative study aims to understand the client’s perspective and how therapists’ crying affects the treatment process and therapeutic alliance. The informants in this study were adolescent females who attended a particular therapeutic treatment center. Data was collected through a series of semi-structured interviews. Data was analyzed through a grounded theory approach in which open, axial, and selective coding was used. The results from this study indicate that therapists crying in therapy can be perceived as both beneficial and detrimental in regards to the treatment process and therapeutic alliance.

This qualitative study explored the experiences of clients using the Life Story Board during personal therapy. LSB is a visual interview tool that consists of a colourful board, and sets of cards. The data from clients (N=7) was collected through follow up interviews after the sessions with the LSB. Two resulting themes, Role Play and Speaking Inside Out, explored the impact of the visual structure as well as how communication patterns were differently valuable compared to traditional therapy. Data collected from therapists (N=6) through two focus groups generated themes related to the therapists' assumptions about disclosure during therapy sessions. The LSB used in therapy sessions became an integral part of the process with active participation of client and therapist. Participant clients created a visual representation of their difficult life events and experiences in an organized way in a process of co-construction with the therapists, to improve their understanding.