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Keywords: cost of debt
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2023) 23 (1): 76–109.
Published: 01 December 2023
... severity measure and validate the new measure by investigating the relation between breach severity and debt market responses. Using the new measure, we find severe data breaches are positively associated with the cost of debt, the size of new debt facilities, the total number of new debt facilities issued...
