Comparing the cybersecurity risk disclosures of U.S. and foreign firms
Thomas G. Calderon, Lei Gao
| Year of publication: |
2022
|
|---|---|
| Authors: | Calderon, Thomas G. ; Gao, Lei |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 19.2022, 2, p. 61-79
|
| Subject: | cybersecurity risk disclosures | text analytics | 10-K | 20-F | home bias | bag of words approach | USA | United States | Unternehmenspublizität | Corporate disclosure | IT-Kriminalität | IT crime | Datensicherheit | Data security | Risikomanagement | Risk management | Multinationales Unternehmen | Transnational corporation | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JETA-2020-008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014309506