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Keywords: cybersecurity
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Journal Articles
The Accounting Review (2023) 98 (4): 1–32.
Published: 01 July 2023
..., after these laws, firms are more likely to increase cybersecurity investments and have a cybersecurity officer. Finally, we observe positive abnormal returns on key dates related to the passage of these laws. Our collective evidence suggests that consumer protection disclosure mandates can benefit...
Journal Articles
The Accounting Review (2022) 97 (2): 1–24.
Published: 01 March 2022
...Musaib Ashraf ABSTRACT Economic theory suggests that negative peer events can result in market-wide spillovers that help unaffected firms take real actions to enhance corporate governance. Motivated by the SEC's concern about cybersecurity, I study the role of peer events in corporate governance...