The Impact of Disclosure Reform and Alternative Sources of Earnings-Related Information on the Market Reaction to Firm-Based Earnings-Related Disclosures

Author(s):  
Thu Phuong Truong ◽  
Keitha L. Dunstan
Crisis ◽  
2017 ◽  
Vol 38 (3) ◽  
pp. 207-209 ◽  
Author(s):  
Florian Arendt ◽  
Sebastian Scherr

Abstract. Background: Research has already acknowledged the importance of the Internet in suicide prevention as search engines such as Google are increasingly used in seeking both helpful and harmful suicide-related information. Aims: We aimed to assess the impact of a highly publicized suicide by a Hollywood actor on suicide-related online information seeking. Method: We tested the impact of the highly publicized suicide of Robin Williams on volumes of suicide-related search queries. Results: Both harmful and helpful search terms increased immediately after the actor's suicide, with a substantial jump of harmful queries. Limitations: The study has limitations (e.g., possible validity threats of the query share measure, use of ambiguous search terms). Conclusion: Online suicide prevention efforts should try to increase online users' awareness of and motivation to seek help, for which Google's own helpline box could play an even more crucial role in the future.


Author(s):  
Minh-Hoang Nguyen ◽  
Tam-Tri Le ◽  
Hong-Kong To Nguyen ◽  
Manh-Toan Ho ◽  
Huyen T. Thanh Nguyen ◽  
...  

On average, one person dies by suicide every 40 s. However, extant studies have largely focused on the risk factors for suicidal behaviors, not so much on the formation of suicidal thoughts. Therefore, we attempt to explain how suicidal thoughts arise and persist inside one’s mind using a multifiltering information mechanism called Mindsponge. Bayesian analysis with Hamiltonian Markov Chain Monte Carlo (MCMC) technique was run on a dataset of multinational students (N = 268) of an international university in Japan. Item 9 in the PHQ-9 was used to survey suicidal ideation. The associations among four main variables, namely, (i) suicidal ideation, (ii) help-seeking willingness (informal and formal sources), (iii) sense of connectedness, and (iv) information inaccessibility (represented by being international students), were tested in four models. Sense of connectedness is negatively associated with suicidal ideation, but its effect becomes less impactful when interacting with international students. The impact of a sense of connectedness on informal help-seeking willingness (toward family members) among international students is also lessened. Informal help-seeking is negatively associated with suicidal ideation, whereas formal help is positive. The findings support our assumption on three fundamental conditions for preventing suicidal thoughts: (i) a high degree of belongingness, (ii) accessibility to help-related information, and (iii) healthy perceived cultural responses towards mental health. Therefore, systematically coordinated programs are necessary to effectively tackle suicidal ideation.


Pharmacy ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Kah Seng Lee ◽  
Yaman Walid Kassab ◽  
Nur Akmar Taha ◽  
Zainol Akbar Zainal

Increasing prescription drug pricing often reflects additional work stress on medical professionals because they function as financial advisors for patients and help them manage out-of-pocket expenses. Providers or prescribers wish to help patients with prescription costs but often lack related information. Healthcare plan providers try to display prescription and drug cost information on their websites, but such data may not be linked to electronic prescription software. A mark-up is defined as the additional charges and costs that are applied to the price of a product for the purpose of covering overhead costs, distribution charges, and profit. Therefore, the policies implemented in the pharmaceutical distribution chain might include the regulation of wholesale and retails mark-ups and pharmaceutical remuneration. If mark-ups are regulated, countries are highly recommended to use regressive mark-ups rather than fixed percentage mark-ups. This narrative review provides insights into the framework of pharmaceutical mark-up systems by describing different factors impacting pharmaceutical prices and affordability. These include the interplay of medicine pricing and the supply chain, the impact of pertinent laws and regulation and out-of-pocket expenditure.


2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.


2021 ◽  
Vol 50 (4) ◽  
pp. 411-437
Author(s):  
Kyung Hee Park

This study analyzed the impact of COVID-19, which, in 2020, globally increased uncertainty about the stock repurchase of South Korean listed companies. The results suggest that the market reaction to stock repurchases during the COVID-19 period was significantly subdued. In particular, the market reaction to KOSPI companies, on stock repurchase, was positive, while it was negative in the case of KOSDAQ companies. It has also been reported that the market ranks lower on the reliability of the signal after the onset of COVID-19. This means that if a company discloses a stock repurchase in a situation where the value of the market as a whole has declined, it cannot be accepted as an undervalued signal. Furthermore, it was revealed that the market responded more positively to the announcement of repurchases by companies that had actively managed shareholder wealth by repeatedly making stock repurchases before COVID-19. These results suggest that companies should always be aware of this, as the market response to stock repurchases in market shockers such as COVID-19 is weaker. Additionally, managers can manage their stock prices more effectively through stock repurchases during market shockers if they consistently manage their stock prices through stock repurchases when companies are undervalued.


SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A18-A18
Author(s):  
Sara Alger ◽  
John Hughes ◽  
Thomas Balkin ◽  
Tracy Jill Doty

Abstract Introduction Threat-related information is preferentially processed, facilitating quick and efficient responses. However, the impact of extended sleep deprivation on perception of and response to threatening information is not well known. Sleep loss may increase amygdalar activity and negative mood, potentially facilitating threat processing. However, it also reduces cognitive function, possibly impairing ability to respond. The present study assessed the extent to which extended sleep deprivation modulates threat processing using a threat expectation paradigm. Methods Twenty-one participants underwent one baseline night of sleep followed by 62hrs total sleep deprivation (TSD) and one recovery night of sleep (12hrs). Threat expectation task performance was assessed at baseline, at multiple time points during TSD, and following recovery sleep. To control for circadian influence, performance at three 1100 sessions (baseline, 52hrs into TSD, and recovery) were compared. The threat expectation task involved determining whether a presented face was fearful (i.e., signaled threat) or neutral. Faces were presented at three expectation levels: 80%, 50%, and 20% chance of viewing a fearful face. Results Overall, responses were faster (F=9.77, p=0.001) and more accurate (F=11.48, p=0.001) when the type of face (fearful or neutral) was expected. Accuracy significantly decreased over TSD (t=7.71, p<0.001) and recovered following subsequent sleep. Fear bias was calculated for accuracy (accuracy for fearful face minus neutral face). Under conditions of high expectation (80%) of viewing a fearful face, fear bias increased across TSD (t=-1.95, p=0.07). Although accuracy to both fearful and neutral faces significantly declined across TSD (both p<0.001), decline for neutral faces was greater, thus increasing fear bias. Importantly, the increased bias toward fear was still evident compared to baseline following a 12-hour recovery sleep opportunity, (t=-1.93, p=0.07). Conclusion Extended sleep deprivation, common in operational environments where there is also high expectation of encountering threat, impairs cognitive control and is thought to enhance amygdala activity. These data show that, consequently, cognitive resources become biased toward biologically adaptive behaviors (i.e., threat processing) at the expense of attending and responding more broadly to all stimuli. This behavior is not reversed with a single extended sleep opportunity. Support (if any) Department of Defense Military Operational Medicine Research Program (MOMRP)


1978 ◽  
Vol 22 (2) ◽  
pp. 209-240 ◽  
Author(s):  
Thomas A. Kochan ◽  
Todd Jick

This paper develops and tests a model of the labor mediation process using data from a sample of negotiations involving municipal governments and police and firefighter unions in the State of New York. The test of the model also incorporates an estimate of the impact of a change in the statutory impasse procedures governing these groups. The model examines the impact of (1) alternative sources of impasse, (2) situational characteristics, (3) strategies of the mediators, and (4) personal characteristics of the mediators on the probability of settlement, percentage of issues resolved in mediation, movement or compromising behavior, and the tendency to hold back concessions in mediation. The results indicate that the change in the impasse procedure had a marginal affect on the probability of settlement in the small to medium cities in the sample but little or no effect on the larger cities. Furthermore, a number of other measures of the sources of impasse and mediator strategies and characteristics had a stronger impact on the effectiveness of the mediation process than the nature of the impasse procedure.


2019 ◽  
Author(s):  
Chengyan Zhu ◽  
Runxi Zeng ◽  
Wei Zhang ◽  
Richard Evans ◽  
Rongrong He

BACKGROUND Social media has become the most popular communication tool used by Chinese citizens, including expectant mothers. An increasing number of women have adopted various forms of social media channels, such as interactive websites, instant messaging, and mobile apps, to solve problems and obtain answers to queries during pregnancy. Although the use of the internet by pregnant women has been studied extensively worldwide, limited research exists that explores the changing social media usage habits in China, where the 1 child policy ended in 2015. OBJECTIVE This study aimed to (1) present the status quo of pregnancy-related information seeking and sharing via social media among Chinese expectant mothers, (2) reveal the impact of social media usage, and (3) shed light on pregnancy-related health services delivered via social media channels. METHODS A qualitative approach was employed to examine social media usage and its consequences on pregnant women. A total of 20 women who had conceived and were at various stages of pregnancy were interviewed from July 20 to August 10, 2017. Thematic analysis was conducted on the collected data to identify patterns in usage. RESULTS Overall, 80% (16/20) of participants were aged in their 20s (mean 28.5 years [SD 4.3]). All had used social media for pregnancy-related purposes. For the seeking behavior, 18 codes were merged into 4 themes, namely, gravida, fetus, delivery, and the postpartum period; whereas for sharing behaviors, 10 codes were merged into 4 themes, namely, gravida, fetus, delivery, and caretaker. Lurking, small group sharing, bad news avoidance, and cross-checking were identified as the preferred patterns for using social media. Overall, 95% (19/20) of participants reported a positive mental impact from using social media during their pregnancy. CONCLUSIONS It is indisputable that social media has played an increasingly important role in supporting expectant mothers in China. The specific seeking and sharing patterns identified in this study indicate that the general quality of pregnancy-related information on social media, as well as Chinese culture toward pregnancy, is improving. The new themes that merge in pregnancy-related social media use represent a shift toward safe pregnancy and the promotion of a more enjoyable pregnancy. Future prenatal care should provide further information on services related to being comfortable during pregnancy and reducing the inequality of social media–based services caused by the digital divide.


2021 ◽  
Vol 17 (30) ◽  
pp. 37
Author(s):  
Barbara Cappuzzo

Health is a common issue for all human beings. As a consequence, everyone in the world has in some way to cope with the language of medicine. This is true now more than ever due to the global health crisis caused by the current COVID-19 pandemic, which has introduced a great amount of terms, previously mostly used by epidemiologists and statisticians, but which now have entered the daily lexicon of many languages. As the medium of international scientific communication, English is the language of worldwide information about the pandemic, and the main source of terms and expressions for other languages. The impact of the COVID-19 pandemic on English lexicon has been so deep that the Oxford English Dictionary Online (OED) released special updates in 2020 to fulfil the need to document the phenomenon. However, previous studies (Khan et al. 2020; Deang and Salazar 2021) have highlighted the important question concerning the existence of several ethnic minorities who have Limited English Proficiency (LEP) and therefore do not receive sufficient and appropriate information to defend themselves adequately against SARS-CoV-2, the virus we have all been fighting for more than one year now. The aim of this study is to highlight the importance of language and translation as essential components to provide all demographic groups/communities with access to COVID-19-related information in languages other than English and enable them to follow official health key rules. The main websites of Italian governmental and nongovernmental institutions were investigated, and the analysis focused on the availability and type of content of the multilingual material, as well as on information accessibility and clarity. The results showed important differences in the number of available languages and, even more, in the level of intelligibility of COVID-19 material in the English language. In this respect, this study intends to foster the use of plain English in the dissemination material provided by the websites of the main healthcare public institutions in Italy, a country with an ever-increasing number of registered foreigners, the majority born in non-EU countries.


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