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This study aims to investigate the cybersecurity awareness manifested as protective behavior to explain self-disclosure in social networking sites. The disclosure of information about oneself is associated with benefits as well as privacy risks. The individuals self-disclose to gain social capital and display protective behaviors to evade privacy risks by careful cost-benefit calculation of disclosing information.

This study explores the role of cyber protection behavior in predicting self-disclosure along with demographics (age and gender) and digital divide (frequency of Internet access) variables by conducting a face-to-face survey. Data were collected from 284 participants. The model is validated by using multiple hierarchal regression along with the artificial intelligence approach.

The results revealed that cyber protection behavior significantly explains the variance in self-disclosure behavior. The complementary use of five machine learning (ML) algorithms further validated the model. The ML algorithms predicted self-disclosure with an area under the curve of 0.74 and an F1 measure of 0.70.

The findings suggest that costs associated with self-disclosure can be mitigated by educating the individuals to heighten their cybersecurity awareness through cybersecurity training programs.

This study uses a hybrid approach to assess the influence of cyber protection behavior on self-disclosure using expectant valence theory (EVT).

We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers’ cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers’ reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers’ reports leads to less honesty compared to the absence of disclosure. We show that disclosure changes the focal manager’s perceptions of what constitutes acceptable reporting behavior, such that reporting more dishonestly becomes more acceptable. Our results have implications for understanding fraud dynamics and have practical implications for the design of control systems, as they suggest that managers will use peer dishonesty to justify their own dishonesty, even when they know that only some of their peers report dishonestly.

This study seeks to address the question on the role of information-seeking behavior in dealing with uncertainty on workplace health disclosure from the perspectives of internal communication.

An online survey was conducted with 409 full-time employees in large-sized companies in the United States.

The results showed that employees engage in proactive and passive information-seeking strategies when they are uncertain about their supervisors' reactions toward their health problems. Positive EOR and organizational climate would increase their intention to adopt inquiry strategy, whereas negative EOR and the climate would increase their intention to adopt monitoring strategy. Employees who adopt inquiry strategy tend to perceive the benefits of health disclosure, whereas those who adopt monitoring strategy tend to perceive the risks of health disclosure. If employees perceived increased benefits in terms of health disclosure, then they tend to disclose their health problems to their supervisors, and vice versa.

This study is among first to investigate workplace health disclosure decision-making from the perspectives of internal communication. These findings highlight the importance of excellent internal communications in employees' health disclosure decision-making process and support the proposition that proactive information-seeking is a strategy that contributes to uncertainty management in the workplace. This study also provides significant practical guidelines for corporate communication practitioners and leaders by establishing a safe and friendly environment where employees feel comfortable to disclose their health problems to supervisors.

This study examines whether relational capital influences self-disclosure behavior through the mechanism of needs-based motivation in virtual communities.

This study adopts hierarchical linear model (HLM) to differentiate between the relationships at different levels, with 378 online questionnaires recovered from 42 virtual communities.

The results show that group-level relational capital is positively related to self-disclosure and affects it through the partially mediating mechanism of motivation. Relational capital also strengthens the positive influence of the need to be on trend on individual self-disclosure behavior.

This study makes four research contributions. Firstly, we identify the means by which relational capital established within a virtual community influences user disclosure behavior. This focus differs from those of previous studies, which have emphasized privacy and security of information systems, cost–benefit considerations, and/or adopted personality traits as the research basis. Secondly, this study examines and verifies the mediating mechanism of motivation, establishing an alternative perspective for theoretical studies, and providing future studies with a reference for investigating the self-disclosure behavior of members. Thirdly, this research introduces and verifies the moderating effects of relational capital based on member relationships, thus making further theoretical and empirical contributions. Finally, we adopt HLM to conduct our analyses, thereby ensuring higher precision regarding the explanatory power of group-level explanatory variables for individual-level dependent variables.

Drawing on the stakeholder theory and stimulus-organism-response (S-O-R) model, this study examines the relationship between corporate social responsibility (CSR) disclosures and users' knowledge-sharing behaviors on social media (SM). Two underlying mechanisms are used to explain the relationship between CSR disclosures and knowledge sharing, namely, CSR identification and content richness.

An empirical analysis based on a negative binomial regression model is conducted using CSR data disclosed on corporate official Microblog in the past year on 30 companies with a high CSR development index in China.

CSR disclosures are positively related to users' knowledge-sharing behaviors, and this relationship is mediated by CSR identification. Content richness strengthens the positive relationship between CSR disclosures and users' CSR identification. User's retweeting behavior is positively related to commenting behavior.

This is one of the few studies to investigate the relationship between CSR disclosures and knowledge sharing on SM. The findings of this study can help companies formulate and implement effective CSR disclosure strategies to achieve sustainable development of companies.

This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC and integrated reporting can be combined to develop an extended model for companies to comply with EU Directive 2014/95/EU and increase trust in corporate disclosures and reports.

This essay relies on academic literature and examples from practice to critique the theories that explain corporate disclosure and reporting but do not change management behaviour. Based on this critique, the authors argue for a change in the fundamental theories of stewardship to frame a new concept for corporate disclosure incorporating using a multi-capitals framework.

We argue that, while the inconsistency between organisations’ reporting and behaviour persists, increasing, renewing or extending the information disclosed is not enough to instil trust in corporations. Stewardship over a company’s resources is necessary for increasing trust. The unanticipated consequences of dishonest behaviour by managers and shareholders compels a new application of stewardship theory that works as an overarching guide for managerial behaviour and disclosure. Emanating from this new model is a realisation that managers must abandon agency theory in practice, and specifically the bonus contract.

We call for future empirical research to explore the role of stewardship theory within the dynamics of corporate disclosure using the approach. The research implications of those studies should incorporate the potential impacts on management behaviours within a stewardship framework and how those actions, and their outcomes, are disclosed for rebuilding public trust in business.

The implications for integrated reporting and reports complying with the new EU Directive are profound. Both instruments rely on agency theory to coax managers into reducing information asymmetry by disclosing more. However, agency theory only re-affirms the power managers have over corporate information. It does not change their behaviour, nor to act in the interest of all stakeholders as the stewards of an organisation’s resources.

We advocate that, in business education, greater emphasis is needed on how stewardship has a more positive impact on management behaviour than agency, legitimacy and stakeholder theories.

We reflect on the current and compelling issues permeating the international landscape of corporate reporting and disclosure and explain why current theories which explain corporate disclosures do not change behaviour or engender trust in business and offer an alternative disclosure model based on stewardship theory.

“Smart devices think you're “too lazy” to opt out of privacy defaults” was the headline of a recent news report indicating that individuals might be too lazy to stop disclosing their private information and therefore to protect their information privacy. In current privacy research, privacy concerns and self-disclosure are central constructs regarding protecting privacy. One might assume that being concerned about protecting privacy would lead individuals to disclose less personal information. However, past research has shown that individuals continue to disclose personal information despite high privacy concerns, which is commonly referred to as the privacy paradox. This study introduces laziness as a personality trait in the privacy context, asking to what degree individual laziness influences privacy issues.

After conceptualizing, defining and operationalizing laziness, the authors analyzed information collected in a longitudinal empirical study and evaluated the results through structural equation modeling.

The findings show that the privacy paradox holds true, yet the level of laziness influences it. In particular, the privacy paradox applies to very lazy individuals but not to less lazy individuals.

With these results one can better explain the privacy paradox and self-disclosure behavior.

The state might want to introduce laws that not only bring organizations to handle information in a private manner but also make it as easy as possible for individuals to protect their privacy.

Based on a literature review, a clear research gap has been identified, filled by this research study.

The collection and use of personal medical information for mobile health (mHealth) service raise significant privacy concerns. In this context, this study aims to explore the privacy paradox and its impact from the perspective of paradox resolution.

Based on social support theory and privacy calculus theory, this study first studies the effect of social support on perceived benefits, and explores the moderating effect of perceived health status on the privacy trade-off process. Secondly, the study examines the path of “privacy concerns – disclosure intention – disclosure behavior” to verify the existence of the privacy paradox. Following this, based on rational choice theory, the rationality degree is introduced as a moderating variable to investigate both its impact on the central route and the strength of this impact on the privacy paradox.

Empirical results show that informational support and emotional support influence perceived benefits significantly. Perceived benefits significantly influence privacy concerns, and perceived health status has a significant positive moderating effect. The authors further find that there is a privacy paradox within the mHealth context, and the privacy paradox is moderated negatively by rationality degree. The findings indicate that the impact strength of the privacy paradox will decrease with increases in rationality degree.

The findings indicate that it is crucial to evaluate the privacy paradox and its impact from the perspective of paradox resolution.

This study offers a complete comprehension of the privacy paradox in mHealth and provides several valuable recommendations for enhancing both mHealth services and privacy controls.

This paper aimed to explain why individuals still tend to disclose their privacy information even when privacy risks are high and whether individuals disclose or withhold information following the same logic.

This study develops a configurational decision tree model (CDTM) for precisely understanding individuals' decision-making process of privacy disclosure. A survey of location-based social network service (LBSNS) users was conducted to collect data, and fuzzy-set qualitative comparative analysis (fsQCA) was adopted to validate the hypotheses.

This paper identified two configurations for high and low disclosure, respectively, and found that the benefits and the risks did not function independently but interdependently, and the justice would play a crucial role when both the benefits and the risks were high. Furthermore, the authors found that there were asymmetric mechanisms for high disclosure and low disclosure, and males focused more on perceived usefulness, while females concerned more about perceived enjoyment, privacy risks and perceived justice.

This paper further extends privacy calculus model (PCM) and deepens the understanding of the privacy calculus process from a configurational perspective. In addition, this study also provides guidance for future research on how to adopt the configurational approach with qualitative comparative analysis (QCA) to revise and improve relevant theories for information systems (IS) behavioral research.

This paper aims to explore salesperson–customer interactions to identify actual behaviors that result in enhanced customer disclosure and classify them as disclosure tactics, and to explore whether certain tactics are more likely to lead to salesperson–customer relationship advancement.

This qualitative research uses conversation analysis to identify salesperson disclosure tactics that result in customer disclosure, using 12 video-recordings of authentic business-to-business initial sales meetings between a salesperson and customer.

Findings showed four disclosure tactics that salespeople use to get customers to disclose information: embedded expertise claims, tailored references, demonstrations of preparation and customer orientation and benevolence. These tactics appear more often and are executed differently in sales meetings that successfully advance.

The research addresses an unexplored area of specific salesperson behaviors and their connection to customer disclosure and relationship advancement in the exploration phase. Additionally, this fills a gap that cannot be addressed with traditional survey or interview data and brings conversation analysis to this particular area.