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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.

Online social networks (OSNs) provide users with mechanisms such as social circles and individual selection to define the audiences (i.e., privacy policy) of the shared information. This privacy decision-making process is a hard and tedious task for users because they have to assess the cost-benefit in a complex environment. Moreover, little is known about how users assess the cost-benefit of matching the elements of online communication and their interests. Therefore, the purpose of this paper is to develop and test a research model to understand the impact that the types of receivers and the sensitivity of messages have on privacy decisions.

A study was conducted to understand how users evaluate the cost-benefit of the disclosure action in online social networks for the different types of receivers identified and the sensitivity of the message. Data from 400 respondents was collected and analyzed using partial least squares modeling.

The findings of this study demonstrated a trade-off variance between the perceived cost-benefit and the disclosure of sensitive information with different receiver types. Disclosing personal information with trusted receivers, influencer receivers and receivers from the circle of coworkers had a positive significant effect on social capital building. Conversely, disclosing personal information with receivers from the circle of family or unknown receivers had a significant negative effect on social capital building and even a significant positive effect on privacy concerns.

Recent literature has documented the increasing interest of the research community in understanding users' concerns and interests in making the most suitable privacy decisions. However, most researchers have worked on understanding the disclosure action from a user-centered perspective and have not considered all of the elements of online communication. This study puts the focus on all of the elements of communication during disclosure actions, taking into account the properties of the message and receivers and the impact on users' cost benefit value.

Based on communication privacy management (CPM) theory, this study aimed to explore how gender and age criteria, motivational criterion (locatability), benefit-risk ratio criteria (perceived benefits of privacy information disclosure and privacy concerns), contextual criteria (privacy experience) and boundary coordination and turbulence (perceived effectiveness of privacy policy) interact and combine in leading to voice assistant (VA) users' intention to reveal or conceal their privacy information.

A questionnaire was designed and distributed to car drivers who have intelligent VA use experience while driving. A total of 230 valid responses were collected. The fuzzy-set qualitative comparative analysis (fsQCA) approach was used to analyse the data.

Via configuration analysis with fsQCA, five equivalent configurations leading to the high intention of disclosing privacy information, and one configuration leading to the intention of concealing privacy information were identified. Four theoretical configurational propositions were proposed. Moreover, the theoretical and practical implications of the findings are discussed.

This study offers some insightful implications in the field of private information communication in artificial intelligence applications as well as practical implications for intelligent VA application design. The findings provide empirical evidence of privacy communication management in the context of smart VA usage.

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.

Customer privacy and security are major concerns. Online firms worldwide collect customer data for various reasons. This study aims to investigate factors that motivate and hinder a customer’s willingness to disclose personal information (WTD) to online firms on e-commerce websites.

Based on an extensive literature review, three sets of factors have been identified. These sets of factors are privacy concern, perceived disclosure benefits and privacy assurances. It is hypothesized that privacy concerns negatively affect the disclosure of personal information, while the perceived benefits of disclosure have positive effects. Privacy assurances would positively affect information disclosure and attenuate the negative effect of privacy concerns on the disclosure of personal information. The authors gathered data from 253 online customers in Saudi Arabia.

The results indicate that perceived disclosure benefits and privacy concerns have a significant positive and negative relationship, respectively, with WTD online. Privacy assurances had neither a direct nor a moderating effect on information disclosure.

The findings will inform online firms about the factors that prevent or motivate customers to disclose personal information.

The effect of privacy concerns and benefits on personal information disclosure are not fully understood in Saudi Arabia. This study reveals more insights into the specific factors that make online customers reluctant or motivated to disclose their personal information.

The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it.

Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR.

The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation.

The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum.

The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory.

This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.

Neurodiversity refers to a spectrum of neurological differences. Little is known about the benefits and challenges of employing neurodivergent individuals in the retail industry and how knowing neurodivergent individuals/neurodiversity practices are linked to benefits/challenges. This study provides these insights using the lenses of the value-in-diversity perspective, stigma theory and intergroup contact theory.

Data were collected from an online survey of retail supervisors and co-workers from Australia, resulting in 502 responses from various retail organizations.

The findings indicate that supervisors have higher awareness of neurodiversity and perceived benefits of neurodivergent employees. Knowing neurodivergents was positively associated with perceived benefits and disclosure challenges and negatively associated with equity and inclusion challenges. Neurodiversity practices were positively associated with benefits of neurodivergent employees, negatively associated with disclosure challenges and equity and inclusion challenges in small stores, and positively associated with equity and inclusion challenges in large stores.

Current empirical research on workplace neurodiversity is scarce. This study provides pioneering evidence for awareness of workplace neurodiversity in the retail industry and the impact of knowing neurodivergent employees/neurodiversity practices on benefits and challenges. It differentiates between supervisors' and co-workers’ perceptions, highlighting the importance of exposure to information in reducing stigma.

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed connectivity of the capitals resulting from integrated thinking. This paper aims to investigate the extent of disclosed connectivity of the capitals in integrated reports and its underlying managerial discretion by drawing on economic-based theories.

Regression analyses are applied to examine the associations between economic firm-level characteristics and the extent of disclosed connectivity of the capitals. The analyses are based on a content analysis of 169 integrated reports disclosed in 2013 and 2014 by Forbes Global 2000 companies.

This paper finds high heterogeneity in the extent of disclosed connectivity of the capitals in current IR practice. This heterogeneity is related to drivers arising from economic-based theories. Firms’ non-financial and financial performance and the importance of strategic shareholders and debt providers are positively associated with the extent of disclosed connectivity of the capitals. The complexity of the business model and a highly competitive environment are negatively associated with the extent of disclosed connectivity of the capitals.

This paper extends qualitative IR studies on the disclosed connectivity of the capitals by quantitative results from a content analysis for a cross-sectional and global sample. Additionally, this study adds to prior IR literature on the drivers of the binary decision to disclose an integrated report by focusing on the extent of disclosed connectivity of the capitals.

For report preparers, users and standard setters, the results reveal that perceived cost-benefit considerations (signaling vs. direct and proprietary costs) may explain managerial discretion regarding the connectivity of the capitals within integrated reports.

This paper examines integrated reports, which are intended to inform providers of financial capital and other stakeholders about the connectivity of the six capitals of the IR framework.

This paper develops a metric disclosure measure of the extent of disclosed connectivity of the capitals. It provides initial evidence of how the IR framework’s focus on this key characteristic is realized in disclosure practice. Concerns about competitive disadvantages and preparation costs limit this key characteristic of integrated reports.

Building on an integration of strategic human resource capital management and human capital disclosure literature streams, this paper explores the associations between human resource performance and human resource disclosure in the financial services sector.

Using content analysis and panel regression methods, the paper examines the extent, nature, and information content of human capital disclosures in the financial services sectors in North America during the global financial crisis period.

Labor costs and marginal labor productivity are significantly associated with human resource disclosure and the latter is significantly related to both financial (explicit) and non-financial (implicit or relational) components of the employment relationship. Results show inverted effects between the US and Canadian samples. The findings support a contingency view or “best-fit” approach to human resource capital management.

Differences in labor market structures and human capital attributes could have significant impacts on human capital disclosure strategies. More transparent and detailed disclosures regarding human resource capital management may provide useful and relevant information for investors and stakeholders in general.

The study provides insights into how labor market structures and human capital attributes jointly affect the extent and nature of corporate disclosures with regards to rents distribution and relational governance between employers and employees.

This paper aims to investigate behavioural changes related to self-censorship (SC) in social networking sites (SNSs) as new methods of online surveillance are introduced. In particular, it examines the relationships between SC and four related factors: privacy concerns (PC), privacy awareness (PA), perceived vulnerability (PV) and information management (IM).

A national wide survey was conducted in the UK (N = 519). The data were analysed to present both descriptive and inferential statistical findings.

The level of online SC increases as the level of privacy concern increases. The level of privacy concern increases as the levels of PA and PV increase and the level of effective IM decreases.

This study extends the literature on online SC, showing that PCs increase the level of SC in SNSs. It provides support for three antecedent factors to PC which impact upon levels of SC when communicating in SNSs.