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...

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Bibliographic Details
Authors: Chen, Jing (Author) ; Henry, Elaine 196X- (Author) ; Jiang, Xi (Author)
Format: Electronic Article
Language:English
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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
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