Does XBRL disclosure management solution influence earnings release efficiency and earnings management?

Purpose This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency and mitigates earnings management. Design/methodology/approach This study adopts a unique survey data set from the Financial Executives Research Foundation 2013 to identify companies’ XBRL implementation strategies. Earnings release efficiency is measured by earnings announcement time lag. Multiple indicators of both accruals- and real activities-based earnings management are adopted to examine the research hypotheses. Findings The authors find that the disclosure management solution (DMS) XBRL implementation is positively associated with earnings release efficiency for companies with good news. The authors also find that DMS implementation strategy is negatively related to accruals-based earnings management, but positively related to real activities-based earnings management measured by abnormal cash flows. Research limitations/implications The results of this study can inform regulators, investors and corporate management on how XBRL adoption is associated with corporate financial reporting. Originality/value The study contributes to the XBRL literature by providing empirical evidence on how the strategies adopted by companies to implement XBRL may affect the results of XBRL mandatory adoption.

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure, firm value.

Access and Disclosure of Personal Health Information: A Challenging Privacy Landscape in 2016-2018

Objectives: To assess the current health data access and disclosure environment for potential privacy-protecting mechanisms that enable legitimate use of personal health information while preserving the rights of individuals. To identify the gaps and challenges between increasing requests and expanding uses of such information and the regulations, technologies, and management practices that permit appropriate access and disclosure while guarding against harmful misuse of such information. Methods: A scoping literature review focused on (1) regulations affecting access and disclosure of personal health information, (2) the uses of health information that challenge access and disclosure boundaries, and (3) privacy management practices that may help mitigate gaps in protecting patient privacy. Results: Countries and jurisdictions are developing laws, regulations, and public policies to balance the privacy rights of individuals and the unprecedented opportunities to advance health and health care through expanded uses of health data. Regulations and guidance are evolving, but they are outpaced by the increasing demand for and the challenges of managing access and disclosure. Mechanisms such as consent and authorization may not always be adequate. Mechanisms that advance principled stewardship are more important than ever. Conclusions: Access and disclosure management are important dimensions of privacy management practices. This is a volatile period in which diverging public policies may reveal how best to balance access and disclosure of personal health information by individuals and by institutional custodians of the information. Approaches to access and disclosure management, including the roles of individuals, should be a focus for research and study in the years ahead.

Therapeutic Engagement and Treatment Progress: Developing and Testing an In-Treatment Measure of Client Engagement Among Sex Offenders in a Group Program

The engagement process of sexual offenders in group-based cognitive-behavioral treatment is an important area of study. Disclosure management style (DMS), a model developed from grounded-theory research of men undertaking a prototypical program, provides a framework to assess engagement in treatment. Our goal was to develop a quantitative measure of DMS, to test its reliability and validity, and to evaluate its utility as a measure of treatment progress by examining relationships between DMS and established measures of treatment change. We studied a sample of men ( N = 93) who undertook an intensive prison-based treatment program in New Zealand. Variables included DMS measures, psychometric measures of dynamic risk and treatment change, static risk, clinician rating of treatment progress, and recidivism outcomes. We found that (a) DMS shows an acceptable level of agreement between independent raters, (b) DMS-based ratings of engagement changed over the course of treatment and were correlated with measures of change based on offender self-reports, and (c) offenders showed heterogeneity in terms of their trajectories of change as assessed by DMS ratings.

Factors Associated with Companies' Choices of XBRL Implementation Strategies: Evidence from the U.S. Market

ABSTRACT This study investigates factors associated with public companies' choices of eXtensible Business Reporting Language (XBRL) implementation strategies. These strategies include Disclosure Management Solution (DMS) versus Stand-Alone Solution (SAS), and outsourcing versus in-house XBRL implementation. Using survey data provided by the Financial Executive Research Foundation, we find that perceived helpfulness of educational resources and perceived difficulties with companies' reporting review process are positively related to the use of DMS. Concerns about XBRL compliance and perceived difficulties with companies' accounting processes are inversely related to the use of DMS. Moreover, advanced XBRL knowledge and perceived helpfulness of XBRL guidance materials are negatively related to the outsourcing of XBRL implementation. Finally, concerns about XBRL compliance and earnings announcement time lags are positively associated with the outsourcing of XBRL implementation. Our results provide guidance for policymakers in developing XBRL implementation policies and for XBRL service providers in designing XBRL solutions for their clients. JEL Classifications: M41. Data Availability: Contact data sources identified in the paper.

PERAN KOMISI INFORMASI PUBLIK DALAM PROSES EKSEKUSI TERHADAP PUTUSAN SENGKETA INFORMASI YANG BERKEKUATAN HUKUM TETAP DALAM TINJAUAN UU NO.14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK

<p>The community as the users of information has sufficiently important rights <br />in the context of information disclosure. When the right to obtain information is<br />inhibited because the public entity or governor is not available in the execution of<br />the information disclosure management, then public information lawsuit will<br />emerge in the implementation of the public information disclosure. <br />The public information lawsuit happens when public entity and the user of<br />information disputes with something related to the rights to acquire information<br />and to use information based on legislation. The completion of the lawsuit<br />through nonlitigation ajudication is the process of the completion of public<br />information lawsuit. The completion of the information through nonlitigation<br />ajudication is hopefully able to resolve the dispute fast, low cost, and simple. <br />The problems in this thesis are: a) how the mechanisms of the settlement of<br />public information lawsuit in the Information Commission, b) what obstacles and<br />solutions of the execution implementation of the Information Commission<br />decisions which have been legally binding. <br />Answering the problem, research with juridical normative approach method<br />with analytical descriptive research specification was conducted. The type of data<br />used in this study is secondary data. <br />Based on the research that had been conducted, it was found that Public<br />Information Lawsuit Settlement Procedure, the execution of the decision or the<br />execution of the Information Commission decision which had been legally<br />binding was conducted by the competent Court, in the context that the public<br />information lawsuit settlement was the court within the jurisdiction of the pleated.<br />In this case if the pleated is State or Government public entity then the court in<br />question is the Administrative Court of the State, whereas if the execution pleated is a party outside the State or Government public entity then the competent court is the competent District Court. <br />The execution authority of the Information Commission decision granted to<br />the State Administrative Court as well as the District Court, causes the<br />information users to experience the long process of obtaining information which<br />is their needs or constitutional rights.</p>