Chen, Jing; Henry, Elaine; Jiang, Xi - In: Journal of business ethics : JBE 187 (2023) 1, pp. 199-224
risk factor disclosures are informative. We use the setting of cybersecurity risk factor disclosures after a data breach …’ assessment of their firm’s cybersecurity risks occurs. We analyze the topic from the perspective of two different theoretical … experiencing data breaches, we find that firms experiencing a data breach increase the amount of cybersecurity risk factor …