Purpose/Objective: According to Social Identity Theory, minority group members, like people with disabilities, manage stigma by either “passing” as majority group members or identifying with their minority group. Approximately 15% of the world’s population has a disability, but only a fraction of those individuals identify themselves as people with disabilities....
PURPOSE/OBJECTIVE: Current theories of adaptation to disability do not address differences in adaptation to congenital compared to acquired disability. Although people with congenital disabilities are generally assumed to be better adapted than people with acquired disabilities, few studies have tested this, and even fewer have attempted to explain the mechanisms...
Research strongly suggests non-articulation is an effective indication of the reporting quality of both the cash flow statement (Gong et al. 2014) and income statement (Collins et al. 2015). I complete the financial reporting circle by examining the association between non-articulation and the reporting quality of the balance sheet, captured...