Is cybersecurity risk factor disclosure informative?: evidence from disclosures following a data breach
By examining managers’ decisions about disclosing updated assessments of firms’ risks, we present evidence that the risk factor disclosures are informative. We use the setting of cybersecurity risk factor disclosures after a data breach because data breaches, especially severe breaches, serve as a n...
Authors: | ; ; |
---|---|
Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2023
|
In: |
Journal of business ethics
Year: 2023, Volume: 187, Issue: 1, Pages: 199-224 |
Further subjects: | B
Cyber business ethics
B Aufsatz in Zeitschrift B Data breach B Book Review B Cybersecurity risk factor disclosures |
Online Access: |
Volltext (kostenfrei) Volltext (kostenfrei) |