<p>The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. According to IFRS 3 Goodwill should no longer be amortized but should undergo an impairment test at least once a year to evaluate its true value. The impairment test is made by the firms themselves on very subjective assumptions. These assumptions should be disclosed according to IAS 36 paragraph 134 in the annual report to enable transparency. So far the full compliance with this rule has been questionable. This study aims to elucidate possible reasons for why firms leave out the required information in IAS 36 paragraph 134 and how authorized public accountants reason around the reasons given. To fulfill the aim of the study an inductive research method was used. The data was gathered through the use of qualitative interviews with authorized public accountants some of them with special expertise in the field. The empirical findings from the interviews contained a number of reasons for why companies do not disclose the information in IAS 36 paragraph 134. Among the most common were the risk of exposure, decreased flexibility, ignorance and non adequate internal reporting procedures. The study’s analysis use institutional theories to point out additional explanations for how disclosure requirements are handled. One finding is the tendency for firms to mimic each other, a behavior called isomorphism. The conclusion of the study is a discovery of an underlying unwillingness to write-down goodwill and thereby an unwillingness to give full disclosure in connection to the impairment test. Firms feel that the information is related to their competitive edge and thus exposes them too much. The authors also raise reasonable doubt to whether the IFRS/IAS standards have fulfilled their intension with increased transparency in the case of goodwill accounting.</p>

A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.

Firstly, this research aimed to understand what behaviours are considered sensitive or private by university students (N=306) in respect of disclosure in the research context. A total of 71 items were extracted by factor analysis: 20 sensitive items, 26 related non-sensitive items and 25 non-related non-sensitive items. Differences in sensitivity were noted for gender and race, reported below. Furthermore, a three-phase exploration of data collection methods was used in determining which self-report method is most valid and reliable when researching sensitive topics. A quantitative experiment compared the effectiveness of the Unmatched Count Technique (Type I), Self-Report Questionnaires and Audio Computer-Assisted Self-Interviews, in terms of their ability to elicit honest answers when dealing with the sensitive topics (N=410). This section of the study used pairwise tests of proportions by Winks statistical software. The sensitive topics under investigation in this study are condom use,HIV/AIDS as well as relationships such as transactional and multiple and concurrent partners.The results of this study, reported below, indicate pairwise significant differences between the SRQ, ACASI and UCT Type I. Additionally, the Unmatched Count Technique (Type I), Self-Report Questionnaires and Audio Computer-Assisted Self-Interviews were compared in terms of Socially Desirable Responding scores as well as experience of participation. No statistically significant differences were obtained for overall scores across data collection methods for SDR and experience of participation. / Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2013.

"Distance" and Other Stories is a collection of four short stories and a novella that explore the themes of isolation and personal revelation. The dissertation opens with a preface which describes my background as a writer and the forces that shape my work, including science fiction, technology and the internet, cultural marginalization, and Joseph Campbell's hero's motif.

Bakgrund och problem: Utifrån tidigare forskning har det framgått att styrelsen har en betydande roll för företagets inställning gentemot CSR och CSR-disclosure samt att media har makt att påverka företag i deras agerande. Forskning har dock varit bristande kring vilken påverkan styrelsens samlade karaktärsdrag har på företags CSR-disclosure samt hur media modererar dessa samband, vilket motiverar en undersökning kring vilka karaktärsdrag hos styrelsen som påverkar företagens mängd av CSR-disclosure samt vilken roll mediebevakningen spelar för detta samband. Syfte: Syftet med denna studie är att förstå huruvida styrelsens kapital och egenskaper påverkar hur mycket CSR-disclosure och vilken typ av CSR-disclosure som företagen har. Utöver detta är syftet att undersöka om företagets synlighet i media har en effekt på det här sambandet. Metod: Studien och hypoteser utgår ifrån vedertagna teorier och har utifrån en kvantitativ longitudinell design samlat in och testat data. Studiens urval utgörs av 73 företag noterade på Nasdaq OMX Stockholm Large Cap-lista. Slutsatser: Resultaten fastslår att styrelsens kapital och egenskaper har en påverkan på företags omfattning av CSR-disclosure, och även typen som de upprättar. Därutöver kan det konstateras att media besitter en modererande roll på dessa samband genom mängden exponering av företagen. Studien har visat genom flera teorier att rykte och legitimitet är starkt drivande faktorer till varför styrelsen påverkar mängden CSR-disclosure företagen ger ut. / Background and problem: Based on previous research it has been found that the board plays a significant role in the company’s attitude toward CSR and CSR-disclosure and that the media have the opportunity to influence companies in their actions. Research has, however, been inadequate about the impact of the board’s overall characteristics on corporate CSR-disclosure, as well as how the media moderate these relationships. This justifies an investigation of the characteristics of the board that affect the company’s amount of CSR-disclosure and the role of media coverage for this relationship.  Purpose: The purpose of this paper is to understand whether the board’s capital and characteristics affect how much CSR-disclosure and what kind of CSR-disclosure companies have. In addition to this, the purpose is to investigate whether the company’s visibility in the media has an impact on this relationship. Method: The study and hypothesis are based on established theories, and have applied a quantitative longitudinal design collected and tested data. The study’s selection consists of 73 companies listed on the Nasdaq OMX Stockholm Large Cap-list.    Conclusions: The results state that the board’s capital and characteristics have an impact on the scope of CSR-disclosure by the companies, and also the type the they establish. In addition, it can be stated that the media has a moderating role in these relationships through the amount of exposure of companies. The study has shown through several theories that reputation and legitimacy are strong driving factors to why the board affects the amount of CSR-disclosure companies issue.

För att kommunicera med intressenter använder sig företag bland annat utav finansiella rapporter. Rådande lag reglerar stora delar av hur dessa rapporter ser ut, men samtidigt lämnas utrymme för företagen att själva avgöra hur omfattande rapporterna skall vara. Variationen i omfattningen av information i företagens rapporter väcker således intresset att undersöka varför företagen väljer att redovisa olika mycket information. En del forskare menar att det finns ett samband mellan mängden utgiven information och företagens kapitalkostnad. Beaktande av tidigare forskning blir syftet med studien att identifiera sambandet mellan avkastningskravet på eget kapital och upplysningsnivån i årsredovisningar samt delårsrapporter hos industriföretag noterade på Nasdaq OMX Stockholm. Vidare skall studien även ge en inblick i huruvida informationskällan påverkar sambandet, det vill säga om det finns eventuella skillnader mellan hur upplysningsnivåerna i årsredovisningar respektive delårsrapporter påverkar kapitalkostnaden. Studien avgränsas till perioden 1 januari 2015 till den 31 december 2015. Vidare avgränsas studien även till industriföretag noterade på OMX Nasdaq Stockholm. Studien omfattar 64 stycken företag, vilket inneburit att 128 stycken rapporter har använts. Samtliga rapporter har bedömts utifrån ett egenkonstruerat upplysningsindex. Vid de statistiska testerna för sambandet har variablerna Upplysningsnivå, Sidor samt Marknadsvärde testats gentemot Kapitalkostnad i korrelations- respektive regressionsanalyser. Ett negativt samband mellan upplysningsnivå och kapitalkostnad har uppvisats bland de utvalda företagen. Ett statistiskt signifikant samband mellan variablernas påverkan på kapitalkostnaden kunde inte fastslås. Det gick inte heller att se någon betydande skillnad mellan årsredovisningarnas påverkan på kapitalkostnaden jämfört med kvartalsrapporterna. / This paper examines if the level of voluntary disclosure in financial reports affects the cost of equity capital for industrial companies listed on Nasdaq OMX Stockholm. Furthermore, the paper aims to answer if there's a difference in how annual reports and more timely reports affect the cost of equity capital for the companies. We use a quantitative approach where we analyze the selected companies and their financial reports in correlation and regression tests. The study includes 64 companies whose reports are assessed by a self-constructed disclosure index. Our results indicate that voluntary disclosures in annual and more timely reports are associated with our proxy for companies cost of capital. Although our correlation tests show us that there is a negative association between the voluntary disclosures and our proxy for cost of capital, our regression models can’t identify any association. Furthermore, we can’t find a statistically significant difference in association between the voluntary disclosures in the annual reports or in the more timely reports and the proxy for cost of capital.The study is written in Swedish.

Failure of high profile companies such as Enron, World.com had initiated a call for an investigation to analyse the reason for such radical consequence to prevent further similar financial crises. One of the common factors identified by the researchers is the poor disclosure, transparency and Corporate Governance (CG) mechanisms. Similar to the UK, the compliance towards CG codes are voluntary for the majority of the countries around the globe including Kuwait. CG codes aimed to improve the governance of a company including transparency. Thus, voluntary disclosure had been examined by numerous academics to emphasise the importance of accountability, transparency that in turn increase the confidence of investors and creditors in the financial markets of emerging economies. This thesis is based on Kuwait, as it is a resource rich country and attracts foreign investments. The Central Bank of Kuwait (CBK) issued instructions for CG mechanism especially to the financial sector in 2004. From the research in hand, there was no longitudinal study in Kuwait concerning the impact of GC mechanism to voluntary disclosure. The sample in this thesis consists of 155 Kuwaiti listed companies from 2007 to 2010, 620 firm-year observations. A self-constructed index was developed to evaluate the level of voluntary disclosure and how it developed over time. Both univariate analysis and multivariate analysis were used. Most of the thesis results were consistent with previous studies; there was a gradual increase in the level of voluntary disclosure and its categories over the observed period. All CG mechanisms findings revealed significant associations with voluntary disclosure, except board size and role duality, have a negative significant association. Ownership structure indicates insignificant association with voluntary disclosure. Firm characteristics have a significant positive association with voluntary disclosure, except profitability, has a significant negative association, while gearing is found an insignificant association. Furthermore, the level of voluntary disclosure in the financial sector is higher than the non-financial sector. The contributions to knowledge in this thesis are; 1) It is the first empirical longitudinal study in Kuwait concerning voluntary disclosure, and its relationship with GC mechanism, ownership structure and firm characteristics, as far as the researcher is aware. 2) It provided evidence of the importance of CG to enhancing the level of voluntary disclosure in Kuwait business environment, especially that the level of voluntary disclosure in the financial sector is higher than the non-financial sector. 3) Employed many quantitative methods, such as OSL regression, Normal score, GLS regression, Tobit regression and Quantile regression (divided into 25%, 50% and 75%). 4) A self-constructed index, which was developed in this thesis, could be suitable for other Arab Gulf countries that are similar in the business environment and experiencing the same economic changes. 5) Provides evidence of the possibility of employing the disclosure theories derived from developed countries in emerging countries. 6) It is possible to generalise the results of the disclosure index to other companies not investigated in this thesis. Moreover, this thesis implies that the legislative and regulatory authorities, in particular, the capital markets authority Kuwaiti, need to increase efforts to enhance the role of corporate governance practices in Kuwaiti listed companies.

Conscious of the limitations of the petroleum-based economy in Bahrain, the Bahraini government aims to improve other industries, such as finance. Therefore, the aim of this thesis is to study the current status of banking confidentiality in Bahrain, and to discover the possibilities for improvement in the banking sector in Bahrain, so that the country can succeed in being the financial centre of the Middle East. The main aspects of this study are to explore the meaning of the doctrine of confidentiality; the duration of and the exceptions to the duty of confidentiality, and the delicate balance between protecting banking confidentiality and combating money-laundering. This thesis is based on library research, involving an analysis of a range of documents, publications, cases, articles, online sources and legal materials from the United Kingdom (UK) and Bahraini jurisdictions and legislations, both in Arabic and English. The findings are as follows: surprisingly, compared to English law, the exceptions to the duty of confidentiality under Bahraini law are much more limited. They are clearly stated under the CBBFIA. Although the CBBFIA designates four articles that deal with the duty of confidentiality, it lacks specific and important details related to the application of these articles, such as the scope and duration of the duty of confidentiality. Bahraini courts have failed to apply any article for the protection of banking confidentiality, and the court records lack any cases relating to the protection of banking confidentiality. Also a significant number of money- laundering transactions could be performed through banks. Finally, bank customers in Bahrain have little awareness of their rights in the framework of banker-customer confidentiality.

D.Litt. et Phil. / This study explored the impact of psoriasis on the self-concept (a multifaceted, hierarchical construct of self with both cognitive and emotional components) (Hattie & Marsh, 1996), of men and women who live with this cutaneous disease. Psoriasis is a common (frequently occurring), chronic inflammatory dermatological disease that can severely affect the sufferer's quality of life. While the underlying cause is unknown, the immediate cause of psoriasis is the rate of growth and differentiation of the outer layer of the skin. In a process known as hyper-proliferation (renewal of skin every four days as opposed to every 28 days), psoriasis is anatomically disfiguring. Symptoms include: the thickening of psoriatic plaques, the sloughing of silvery scales, severe itching of the affected areas and a thickening and yellowing of the fingernails. The severity of psoriasis varies from small scattered patches to total skin coverage (Young, 2005). Chronic skin diseases, such as psoriasis, can affect one's self-concept at the level of the physical, emotional, social and spiritual dimensions of self (Kew, Nevin & Cruickshank, 2002). According to Gupta and Gupta (1995), sufferers of psoriasis experience external shame (fear of negative evaluations and stigmatisation) as well as internal body shame (negative self-evaluations and self-focussed feelings). According to Stake, Huff and Zand (1995), a disturbance in one dimension of self (e.g. the physical self-concept), invariably effects other self-dimensions (e.g. the private, social self-dimensions). A study by Gupta and Gupta (1995) revealed that psoriasis was a major contributing factor to the onset of psychopathology such as depression, anxiety, unfocussed anger and obsessional behaviours. A study by Choi and Koo (as cited in Young, 2005), found that the impact of psoriasis on the psychological and emotional dimensions of self-concept to be comparable to that experienced by sufferers of more chronic diseases such as cancer, heart disease and clinical depression. General healthcare providers who treat the medical components of psoriasis may be surprised to learn that the emotional and social burdens of psoriasis are often greater than the physical toll of psoriasis on patients. Further, psoriasis is observed to be persistent, unpredictable and stressful over longer periods of time than more serious illnesses (Young, 2005). Although many people with disfiguring skin disorders cope remarkably well psychologically and socially, many do not and may require professional help in describing their bodily being in relation to the world and to come to terms with the positive and negative aspects of self (Van Deurzen-Smith, 1997). Significantly, studies in psychoneuroendocrineimmunology have shown the interconnectedness of emotions and mental attitude to physical health and which underscores the importance of treating the whole person and not just the symptoms (Linsteadt, 2002). Consistently, studies have shown the importance of self-concept to psychological health (Francis, 2002; Hattie & Marsh, 1996; Newell, 2000; Young, 2005) and body satisfaction as being pivotal in one's overall concept of self (Tiggemann & Williamson, 2000). Problematic however is that the literature indicates a dearth of dermatological studies detailing the meaning-making experiences of individuals who have undergone changes to their physical appearance as a result of this and the impact of cutaneous disease on the self-concept (Hill, 2004; Papadopoulos, Bor & Legg, 1999; Thompson & Kent, 2001). Our experiences and how we make sense of what we experience is primarily dependent upon the kinds of bodies we have and also on the ways we interact with the various environments we inhabit. It is through our embodied interactions that we inhabit a world, and it is through our bodies that we are able to understand and act within this world with varying degrees of success (Johnson, 1999). The importance of skin for an individual's psychosocial equilibrium can easily be appreciated. First, the skin represents the outward packaging of our being. Second, the cutaneous surface is what society initially perceives and with dermatological disease being the basis for social stigma. Arguably, having a healthy, unblemished skin can enhance one's self-esteem, self-identity and not infrequently, one's social standing (Koo & Yeung, 2002). Studies investigating the impact of disfiguring cutaneous disease on the self-concept appear to be lacking in the literature. In 2004, at a meeting of the Editorial Board for the Journal of Dermatology Nursing, the need for studies presenting the patient's experience of cutaneous disease was discussed. It was thought that qualitative exploration of the patient's experience of cutaneous disease would provide medical and mental healthcare professionals with valuable insights and important information to help improve dermatology patient care (Hill, 2004). Dermatology and self-concept phenomena tend to be investigated interdependently of each other. Furthermore, the majority of research in this area focuses on quantitative research design. Consequently, much of the depth of information regarding the experiential world of sufferers of cutaneous disease is invariably lost (Hill, 2004; Thompson & Kent, 2001). In light of that stated above, this study explored the meaning-making experience of men and women who suffer from psoriasis and the impact of this on the various dimensions of the self-concept. Due to the sparsity of South African studies investigating qualitatively, the experiences of persons suffering from a common, chronic dermatological condition, this study followed an existential phenomenological approach in describing the impact of psoriasis on the self-concept as told from the perspective of the men and women who live with this. Existential phenomenology seeks to explicate the essence, structure and form of both human experiences and behaviour as revealed through essentially descriptive techniques that includes disciplined reflection (Sokolowski, 2000). Given the apparent lack of awareness and knowledge of psychological processes, meaning-making and coping strategies utilised by psoriasis sufferers in their experience of this, this methodology was thought most appropriate (Hill, 2004; Newell, 2000; Papadopoulos, et al., 1999; Thompson & Kent, 2001). In terms of the areas of participation, three male and four female sufferers of psoriasis participated in the study. For all participants, psoriasis was in the active phase and covered most parts of their body. Data was collected using a questionnaire set consisting of semi-structured questions and the research question, which was open-ended. The method of data analysis was based on an integration of the works by various phenomenologists and involved six phases, namely: bracketing, intuitive grasp, eidetic reduction, textural and structural descriptions, composite textural and structural descriptions, and the final synthesis. The participants confirmed that the statements generated were accurately reflected. The results evidenced several prominent themes shared by the group, namely: (a) that the severity of the physical manifestations and the painful symptoms of psoriasis can result in negative self-concept evaluations; (b) a lack of empathy and a failure to provide knowledge on psoriasis and a priori caution of the side-effects of psoriatic medications by the medical doctors consulted was experienced by the participants as disempowering and adversely affected their emotional well-being; (c) the doctor/patient relationship was observed as pivotal in influencing the participants general concept of self; (d) the participants acceded that medical aids need to place psoriasis on the list of chronic medical conditions; (e) social stigma adversely affects self-concept evaluations; (f) public education on psoriasis is required; (g) drawing on various methods of coping was deemed crucial to the enhancement of the self-concept in the participants journey towards psychological health; (h) positive meaning-making from the psoriatic/self-concept experience enhanced quality of life issues; and finally, (i) trait self-esteem and healthy self-concept development may be important determinant factors in the psychological recovery of patients suffering from psoriasis. More specifically, in terms of self-evaluation, the participants experienced psoriasis as an assault on the physical self that was painful, embarrassing and humiliating. In redefining psoriasis in this way, the participants redefined their body image (mental construct of the body), and with the pervasiveness of negative self-evaluations an offshoot of continuous negative cognitive and emotional schemas of the body. Regarding the doctor/patient relationship, the results of the study show a need for medical doctors to expand their focus of treating the symptoms of psoriasis to incorporate a more holistic treatment approach that places emphasis on psychological, social and nutritional processes. The willingness of medical professionals to network with psychologists and other healthcare professionals and also being prepared to integrate the concept of holism into their treatment programmes was thought one method of attaining a holistic approach to the treatment and management of dermatology patients. Significantly, the doctor/patient relationship was also experienced as being an important factor in the patients drive to want to heal (healing is not here equated with cure but rather being able to approach living with psoriasis more positively). The participants in this study experienced doctors to be largely unsympathetic and not well versed in the physiology of psoriasis. Additionally, the degree of psychological trauma experienced by the participants in their suffering with psoriasis seemed to go unnoticed by the treating doctors. To this end, helplessness and feelings of disempowerment were heightened. In terms of treatment implications, the participants claimed that their treating doctors failed to inform them of the severity of the side-effects, the dangers of various treatments, and the possible inefficacy of many treatments utilised. The participants experience of this resulted in the following: a) diminished trust in the doctor/patient relationship and the medical profession generally; b) heightened body shame and repulsion of self (as opposed to feeling repulsed by the psoriasis alone); c) intense anger and with some participants describing emotional anarchy; and finally, d) in feeling left out of the treatment decision-making process, participants felt as though they had lost control over their own body. In terms of medical aid support, the participants pointed out that psoriasis is not on the government approved list of chronic conditions and as such, given their experiences, acceded that this is something that needed to be challenged. Regarding social stigma, the participants’ experience of this appeared to result in re-enforcing a sense of their feeling socially shunned and physically alienated from their familiar body. Furthermore, it would appear that social stigma might play a participatory role in increasing the severity of the psoriatic condition due to the stress evoked in the experience of feeling socially stigmatised and also the heightening of psychological difficulties experienced as participants moved from pride to shame. All participants felt public education and awareness of the onset, cause and course of psoriasis was required. Methods of coping utilised by the participants included: the seeking out of empathetic medical practitioners, psychotherapy, hypnotherapy, assertiveness skills training, implementing spirituality in their lives, and drawing upon the support of family and friends. Finally, in the midst of much adversity, the participants found an inner strength from which to reclaim their sense of self and which they attribute to having had a positive demeanour prior to suffering from psoriasis. In the deconstruction (fracturing) of self, the participants seemed to have felt compelled into a process of change that could be characterised as a reconstruction of self - an evolving of the old and new dimensions of self that would evolve further into a stronger and more resilient sense of self that characterises the participants today. The participants to this study embarked upon a journey of self-empowerment and which was a defining factor in their making meaning from their suffering. Not alluded to in the literature is that, for the participants, psoriasis became a tool that they utilised to reclaim their lives and to re-build the self anew. The results of this study reveal many important areas for future research with persons suffering from psoriasis and dermatological conditions generally, such as: i) the focussing on levels of trait self-esteem in effecting how positive change in one's self-concept may or may not occur; ii) the exploration of disfiguring skin conditions as an impetus for self-concept enhancement and creating meaning in one’s life; iii) exploring the efficacy of combining psychotherapy with medical treatments in the management of dermatology patients; iv) exploring the role of the doctor/patient relationship in the patient’s drive towards psychological health and treatment compliance; and finally, v) exploring the impact of dermatological disease on the family of the sufferer, especially given the significance of the familial system in the sufferers coping. Importantly, the results of this study suggest that having a healthy self-concept prior to the development of illness or disease is pivotal in accounting for why some people recover remarkably well psychologically and others do not. The findings of this study are valuable and will have important implications for all within the healing profession in helping to effect positive change in their future endeavours with persons who suffer from dermatological disease.

<div>This dissertation addresses the overarching question, “What are the processes, antecedents, and outcomes of first-time mother’s pregnancy disclosures to their supervisors?” Two new theoretical disclosure models, the antecedent pregnancy disclosure model (APDM) and the outcome pregnancy disclosure model (OPDM), were empirically tested to address this question. Utilizing longitudinal data, these models examined the direct, mediation, and moderation effects associated with expecting women’s pregnancy disclosure experiences. </div><div><br></div><div>The APDM and OPDM drew upon disclosure theories (e.g., Afifi & Steuber, 2009; Greene, 2009), the interpersonal process model (Reiss & Shaver, 1988), and work-life literatures to extend disclosure theorizing through an examination of the work-related predictors of disclosure decision making and the interpersonal, relational, and career outcomes associated with expecting mother’s disclosure experiences. The APDM identified both individual-level (e.g., perceived career risk) and organization-level (e.g., structural support) predictors for the specific types of disclosure strategies women used to inform their supervisors that they were pregnant.</div><div><br></div><div> The APDM also tested two mechanisms (i.e., disclosure efficacy and anticipated disclosure strategy) as potential mediators between predictors and enacted disclosure strategies at T2 (see Figure 2). The OPDM built upon findings of the APDM to examine the association between enacted disclosure strategies and relational, psychological, and career outcomes while testing the role of perceived supervisor responsiveness as both a moderator and mediator to these effects (see Figure 3). Results of data analysis (N = 131) revealed that perceived organizational support and perceived risk influenced expecting women’s engagement in specific disclosure strategies at T2 through differing mechanisms (see APDM). Additionally, results suggest that the different disclosure strategies that women enacted at T2 were significantly associated with expecting women’s career, relational, and psychological outcomes (see OPDM). Theoretical and practical implications are discussed. </div><div><br></div>