Can shareholders benefit from consumer protection disclosure mandates? : evidence from data breach disclosure laws
Year of publication: |
2023
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Authors: | Ashraf, Musaib ; Sunder, Jayanthi |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 4, p. 1-32
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Subject: | cybersecurity | cyber risk | disclosure | cost of capital | information technology | real effects | capital markets | disclosure mandates | consumer protection | corporate governance | Verbraucherschutz | Consumer protection | Unternehmenspublizität | Corporate disclosure | IT-Kriminalität | IT crime | Datensicherheit | Data security | Kapitalkosten | Cost of capital | Corporate Governance | Corporate governance | Auskunftspflicht | Disclosure regulation | Datenschutz | Data protection | Finanzmarkt | Financial market | Aktionäre | Shareholders |
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