SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors
Year of publication: |
September 2018
|
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Authors: | Li, He ; No, Won Gyun ; Wang, Tawei |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 30.2018, p. 40-55
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Subject: | Cybersecurity | Cybersecurity risk disclosure | Risk factors | Disclosure guidance | Cybersecurity breach incident | Risikomanagement | Risk management | Datensicherheit | Data security | IT-Kriminalität | IT crime | Unternehmenspublizität | Corporate disclosure | Zeitreihenanalyse | Time series analysis | Auskunftspflicht | Disclosure regulation |
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