Search results

Lesbian, gay and bisexual (LGB) employees constitute one of the largest, but least studied, minority groups in the workforce. This article examines what we know, and what we need to know, about the career and workplace experiences of this understudied population. The construct of sexual identity is defined, followed by a review of the research on sexual orientation in the workplace. Then an analysis of the differences between LGB employees and other stigmatized groups is presented. Three unique challenges facing LGB employees are identified, and conceptual models are developed that explain underlying processes. Finally, career theories are critically analyzed, and an identity-based longitudinal theory of LGB careers is presented.

This study aims to explore how Australian Securities Exchange (ASX) listed companies manage their statutory continuous disclosure (CD) obligations.

Employing aspects of Gibbins et al.'s corporate financial disclosure framework, this study conducts semi-structured interviews with 22 experienced senior managers from diverse companies to examine in depth the key antecedents, structures and issues influencing the CD process.

The findings indicate that companies' preference to deal with CD as a commercial or legal issue, managers' practical CD experience, who assumes responsibility for CD, owners' and market expectations, third parties, environmental uncertainties and media are important antecedents in the CD process. The importance of these is contingent on company characteristics. Large companies primarily use structured processes and responsive communication networks whereas small to medium companies rely on informal processes and interpersonal communications. Despite following best practice guidelines, companies face multiple issues in managing CD.

Prior disclosure beliefs and personal biases may have a disproportionate impact on CD behaviour. Future research can examine more closely how these behavioural characteristics influence companies' disclosure policies.

This study offers insights for managers interested in managing CD more effectively. The findings suggest the importance of experience, behaving in a proactive manner and educating employees on companies' CD obligations. It offers insights for regulators on aspects of guidance that could be improved.

The study draws on Gibbins et al.'s theoretical framework to furnish a more complete and refined understanding of the CD process.

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors' literature review indicates that uncertainty remains around the underlying mechanisms and factors involved in the self-disclosure process. The purpose of this research is to better understand the self-disclosure process from the lens of dual-process theory (DPT). The authors consider both the controlled factors (i.e. self-presentation and reciprocity) and an automatic factor (i.e. social influence to use an SNS) involved in self-disclosure and broaden The authors proposed a model to include the interactive facets of enjoyment.

The proposed model was empirically validated by conducting a survey among users of WeChat Moments in China.

As hypothesized, this research confirms that enjoyment and automatic processing (i.e. social influence to use an SNS) are complementary in the SNS self-disclosure process and enjoyment negatively moderates the positive relationship between controlled factor (i.e. self-presentation) and self-disclosure.

Theoretically, this study offers a new perspective on explaining SNS self-disclosure by adopting DPT. Specifically, this study contributes to the extant SNS research by applying DPT to examine how the controlled factors and the automatic factor shape self-disclosure processes and how enjoyment influences vary across these processes – enriching knowledge about SNS self-disclosure behaviors. Practically, the authors provide important design guidelines to practitioners concerning devising mechanisms to foster more automatic-enjoyable value-added functions to improve SNS users' participation and engagement.

This paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects of regulation mandating that SOEs prepare sustainability reports. In the specific case of port authorities, the study analyses the influence of a sector guideline that determines what should be included and the structure of the report. Another aim of this paper is to delve into SOE's motivations for disclosing information on materiality assessments, using the assumptions of the different theories to explain their reporting practices.

Using a sample of SOEs sustainability reports, a content analysis is undertaken. The methodology involves the analysis of the information disclosed by SOEs in Spain and the development of a materiality disclosure index. This index enables sampled entities to be classified on a scale of 0–5, based on the extent of their disclosures of the materiality determination process. This study also identifies several variables that explain differences in these disclosures.

A low rate of information disclosed about the materiality process can be attributed to the desire of SOEs to create symbolic legitimacy. In a context where the disclosure of sustainability information is mandatory, only few organisations apply the principle of materiality to define the content of their sustainability reports. These results highlight that institutional isomorphism has only had a limited effect on the materiality process.

Limitations associated with the sample size and composition of the sample by sector apply.

This research shows that generally accepted reporting guidelines constitute a reference framework for sustainability reporting but that the principles underpinning these frameworks are not always implemented.

This study extends the literature on the implementation of the principle of materiality and uses disclosure theories to explain the actual reporting by SOEs of their materiality process.

The purpose of this paper is to determine the extent to which social, ethical and environmental (SEE) disclosure is being integrated into institutional investment. The aim is also to investigate the interplay between private and public SEE disclosure.

The paper uses a grounded theory methodology involving interviews with 21 members of the UK institutional adjustment community.

The paper found that institutional investors did not consider that public SEE disclosure was adequate for their portfolio investment decisions, suggesting that SEE disclosure was decision‐useful. Consequently, this perceived market failure in public SEE disclosure has been supplemented by the development of sophisticated private SEE disclosure channels. Further, the interviews indicated that this private SEE disclosure process was becoming dialogic in nature, since not only were institutional investors initiating the engagement process with companies but also companies were starting to request information on the SEE disclosure required by institutional investors. This finding contrasts with previous work which found that the private disclosure process in financial reporting was essentially user‐oriented and uni‐directional.

This paper highlights the importance of SEE disclosure to a crucial user group, institutional investors. The research contributes to the SEE disclosure literature by revealing details of the evolving private SEE disclosure process for the first time.

This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in corporate value creation visible to capital market participants.

A grounded theory approach is used to develop novel empirical patterns concerning the nature of corporate disclosure content in the form of narrative. This is further developed using literature of value creation and of narrative.

Structure to content is based on common underlying value creation and narrative structures, and the use of similar categories of corporate intangibles in corporate disclosure cases. It is also based on common change or response qualities of the value creation story as well as persistence in telling the core value creation story. The disclosure is a source of information per se and also creates an informed context for capital market participants to interpret the meaning of new events in a more informed way.

These insights into the structure of private disclosure content are different to the views of relevant information content implied in public disclosure means such as in financial reports or in the demands of stock exchanges for “material” or price sensitive information. They are also different to conventional academic concepts of (capital market) value relevance.

This analysis further develops the grounded theory insights into disclosure content and could help improve new disclosure guidance by regulators.

The insights create many new opportunities for developing theory and enhancing public disclosure content. The paper illustrates this potential by exploring new ways of measuring the value relevance of this novel form of contextual information and associated benchmarks. This connects value creation narrative to a conventional value relevance view and could stimulate new types of market event studies.

This study seeks to examine how consumers perceive the visually primed disclosure in a pharmaceutical company's advertisement and form their attitudes toward the disclosure, perceived corporate social responsibility (CSR) practices and attitudes toward the pharmaceutical company.

An online study with a convenient sampling consisting of college students is used to manipulate the visual communication of a pharmaceutical company's advertising disclosure for the purpose of examining the effects of visually primed advertising disclosure on attitude toward the disclosure, perceived CSR practices, and attitude toward the pharmaceutical company.

The results reveal that a visually primed disclosure affects consumers' attitudes toward the disclosure positively. Visual priming also enhances consumers' perceived CSR practices and attitudes toward the company. This is evident as the impact of attitude toward the disclosure on attitude toward the company is mediated by perceived CSR practices.

Pharmaceutical companies should improve their advertising disclosure practices by enhancing visual communications of their advertising disclosures. Since a mediating relationship between attitude toward the disclosure and attitude toward the pharmaceutical company is materialized by perceived CSR practices, visually primed advertising disclosures perceived as socially responsible practices can facilitate advertising effectiveness and enhance consumers' attitudes toward the pharmaceutical company.

This paper adds value to the existing literature on pharmaceutical marketing and CSR practices, and promotes the effective management of advertising disclosures by reinforcing their communications through visual priming.

This study seeks to examine how consumers perceive a pharmaceutical company's advertisement through visual priming of the disclosure featured in the advertisement.

An online study with a convenience sample consisting of college students is used to examine the effects of a visually primed pharmaceutical advertising disclosure on attitude toward responsible advertising practice, trust toward the advertisement and attitude toward the advertisement.

The results reveal that consumers form better attitudes toward responsible advertising practice and higher levels of trust toward the advertisement when the disclosure is visually primed in the advertisement. However, visual priming of the disclosure may not enhance consumers' attitudes toward the advertisement. Further evidence indicates that allergy status, a motivation factor, has the main effect on attitude toward the advertisement. When consumers have allergies, they tend to form better attitudes toward the advertisement.

Despite the inherent limitations of this study that have to be confirmed in future research, this study suggests that visual priming of advertising disclosure may enhance consumers' attitudes toward advertising practice and trust toward the advertisement. However, consumers' attitudes toward the advertisement are enhanced directly by personal relevance to the advertisement instead of visual priming.

Based on the results of this study, the study provides a more realistic and socially responsible advertising disclosure practice for attracting consumer attention and processing toward pharmaceutical advertising.

This paper adds value to the existing literature on corporate social responsibility and promotes the effective management of socially responsible business through two main approaches: adopting visual priming of pharmaceutical advertising disclosure; and implementing more responsible pharmaceutical advertising practices.

The paper aims to critically evaluate the legal provisions related to Kuwait’s financial disclosure system and whether its anti-corruption measures are sufficient. The hypothesis supposes that there is a possible correlation between Kuwait’s laws and regulations and the disclosure system’s failure to detect illicit enrichment crimes.

This doctrinal and reform-oriented study examined Kuwait’s procedures for assessing public officials’ financial statements and the laws regulating illicit enrichment crimes. The content analysis explored criminal courts’ judgements of these illicit enrichment cases.

Although the disclosure system’s primary role is to detect illicit wealth, the findings suggest that it fails to achieve its primary objective. The findings also highlight the system’s major challenges to suggest possible reforms.

A comprehensive evaluation of the legal provisions within Kuwait’s disclosure system is beyond the scope. To improve the system’s effectiveness, adopting an accessible online platform on which filers can submit their disclosure statements and follow up with a verification process is recommended. Also, requiring interested individuals to physically visit a location where the disclosure information is held can balance protecting officials’ privacy/security and offering individuals the ability to verify the declared information.

To the best of the author’s knowledge, this study is the first to research the possible correlation between the issues in the Kuwaiti disclosure system’s legal provisions and its failure to detect illicit enrichment during major criminal scandals. It is also the first to analyse these legal provisions and present a critical evaluation of their shortcomings.

This chapter provides an overview of what is currently known in the scientific literature about the effects of disclosures of sponsored content on consumers’ responses.

We provide a qualitative literature review of 21 empirical studies.

Awareness of disclosures is rather low, but when consumers are aware of a disclosure, it successfully activates persuasion knowledge and can increase brand memory. The literature shows inconclusive findings with respect to the effects of disclosures on attention paid to sponsored content, critical processing, brand attitudes, and purchase intentions. In addition, the literature shows that modality of the disclosure has no significant effects, but the content of the disclosure, its timing, its duration, receivers’ moods, and their perceptions of the sponsored content or the endorser are important moderators.

More research is needed on differences in effects of disclosures in different media and on disclosures of online sponsored content online (e.g., sponsored tweets and vlogs).

This chapter provides advertisers with insights on how disclosures affect the persuasiveness of sponsored content in several media.

For legislators, explicit guidelines on how to create effective disclosures of sponsored content are provided. For example, to increase persuasion knowledge, disclosures should be portrayed for at least 3 seconds and if logos are used, they should be accompanied by texts explaining the logo.

This overview is a valuable starting point for future academic research in the domain of disclosure effects and provides insights for advertisers and legislators.