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This study aims to investigate how holding public subsidiaries affects the information environment of consolidated entities in Germany.

The sample consists of German consolidated entities that are traded on major German stock exchanges over the fiscal years 2005-2012 and hold subsidiaries with public common equity. The informativeness of earnings, defined as the association between earnings and returns, is used to investigate how holding public subsidiaries affects the information environment of consolidated entities.

Findings suggest that public subsidiary earnings are incrementally informative about consolidated entity returns beyond both consolidated and segment earnings reported by consolidated entities in Germany. An investigation into the factors that affect the incremental informativeness of public subsidiary earnings reveals that public subsidiary earnings are more incrementally informative when, compared to the consolidated entity, they are relatively large, have dissimilar growth prospects and are from the same country (i.e. Germany).

These findings suggest that this disclosure is useful to investors and that this type of disclosure could be valuable to adopt in other countries that do not have this disclosure requirement.

These findings contribute to the streams of literature that: investigate ways that regulators can improve the information environment of corporations, compare the informativeness of accounting measures and investigate the informativeness of subsidiary information.

Naïve subjective personal introspection includes the failure to recognize the confirmability of one's own attitudes and personal meanings learned explicitly from self-examining such topics and explaining one's own behavior. Unconscious/conscious theory of behavior explanation follows from unifying the research on unintended thought–behavior with folk explanations of behavior. Chapter 6 describes advances in research confirming own attitudes and personal meaning and suggests the need for applying multiple methods to overcome the fundamental attribution error, inherent cultural prejudices, and the general bias toward self-fabrication. The discussion is valuable for achieving a deep understanding of how customers think, advancing from subjective to confirmatory personal introspection, and understanding the need to apply research tools useful for enlightening knowledge and overcoming the inherent bias within subjective personal introspection.

The purpose of this paper is to highlight the need to expand current organizational studies to include positive experiences of non‐heterosexual workers while identifying, often covert, heteronormative workplace practices. Included in this is a reflexive analysis of author positionality.

A qualitative study utilizing participant observation, narrative interviews, and autoethnography are employed to begin understanding lesbian work experiences.

Three dominant strategies are used by participants to understand variant sexuality: strategies of discourse, strategies of resistance, and strategies of identity formation. Findings indicate that as awareness about lesbian identities increased so did understandings of difference and, in turn, resistance to heteronormative power structures increased.

Future research could include other sexually stigmatized groups.

The contributions of this paper include broader understandings of how sexuality organizes work, how researcher positionality impacts organizational climates and research processes, and practical suggestions for organizations expanding diversity efforts and researchers aiming to increase diversity awareness.

Religion and spirituality are well-researched concepts within the field of psychology and mental health yet they have rarely been researched in high-secure services within the UK. Research in mental health and prison contexts suggests benefits of religion/spirituality to coping, social support, self-worth, symptoms of depression and anxiety and behavioural infractions. The purpose of this paper is to investigate the role of religion/spirituality in high-secure service users’ personal recovery.

Semi-structured interviews were carried out with 13 male patients in a high-secure hospital, with primary diagnoses of mental illness (n=11) or personality disorder (n=2). Participants were from a range of religious/spiritual backgrounds and were asked about how their beliefs impact their recovery and care pathways within the hospital. Data were analysed using interpretative phenomenological analysis.

Three superordinate themes were identified: “religion and spirituality as providing a framework for recovery”; “religion and spirituality as offering key ingredients in the recovery process”; and “barriers to recovery through religion/spirituality”. The first two themes highlight some of the positive aspects that aid participants’ recovery. The third theme reported hindrances in participants’ religious/spiritual practices and beliefs. Each theme is discussed with reference to sub-themes and illustrative excerpts.

Religion/spirituality might support therapeutic engagement for some service users and staff could be more active in their enquiry of the value that patients place on the personal meaning of this for their life.

For the participants in this study, religion/spirituality supported the principles of recovery, in having an identity separate from illness or offender, promoting hope, agency and personal meaning.