2 resultados para Regulatory risk
em Brock University, Canada
Resumo:
This project explored self-regulation among children impacted by leaming disabilities. More specifically, this thesis examined whether a remedial literacy program called Reading Rocks! offered by the Leaming Disabilities Association of Niagara Region, provided participating children opportunities to set goals, develop strategies to meet these goals, and provide intemal and extemal feedback- all processes associated with a model of self-regulated leaming as pioneered by Butler and Winne (1995) and Winne and Hadwin (1999). In this thesis, I triangulate the data through the combination of three different methodologies. Firstly, I describe the various elements of the Reading Rocks! program. Secondly, I analyze the data gathered through three semi-structured interviews with three parents of children that participated in the Reading Rocks! program to demonstrate whether the program provides opportunities for children to self-regulate their learning. Thirdly, I also analyze photographic evidence of the motivational workstation boards created by the tutors and children to further illustrate how Reading Rocks! promotes self-regulatory processes among children.
Resumo:
This paper examines the equity market response to firms’ disclosure of human rights violation risk with regard to conflict mineral usage as required by Section 1502 of the Dodd-Frank Act (the Act). This paper assesses the aggregate equity market response to regulatory events leading to the passage of the Act, the equity market reaction to voluntary early disclosures and mandatory disclosures of conflict mineral information in Form SD, as well as the determinants of the equity market response. Using a sample of 4,399 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act and to conflict minerals disclosures on Form SD. The equity market reaction is more negative and limited to companies that source their minerals from conflict zones, companies with human rights violations, and companies with ambiguous disclosures. Taken together, the results of this study provide an economic justification for companies with poor conflict minerals practices to improve in order to avoid high costs that will arise if firms are forced to disclose human rights abuses. This paper also provides preliminary evidence that Form SD is successful in reducing the governance gap that exposes investors to unnecessary sanction, litigation and reputation risk from firms’ activities in conflict minerals usage.