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Keywords: information technology
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Journal Articles
The Accounting Review (2023) 98 (4): 1–32.
Published: 01 July 2023
... cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance Separation of ownership and control, and the existence of externalities, gives rise to opportunistic behavior by managers ( Jensen...
Journal Articles
The Accounting Review (2022) 97 (2): 1–24.
Published: 01 March 2022
... information technology cybersecurity information spillover data breaches Firms in the same industry share similar operational environments, and economic theory suggests that negative peer events can result in market-wide spillovers that induce unaffected firms to take real actions to enhance...
Journal Articles