Florackis, Chris; Louca, Christodoulos; Michaely, Roni; … - 2023
In our paper “Cybersecurity Risk” (Florackis, C., Louca, C., Michaely, R. and M. Weber. 2023. The Review of Financial … cybersecurity risk using textual analysis of cybersecurity-risk disclosures in “Item 1A. Risk Factors” section of 10-K statements …. The measure successfully identifies firms extensively discussing cybersecurity risk in their 10-K, displays intuitive …