Chen, Jing; Henry, Elaine; Jiang, Xi - In: Journal of business ethics : JBE 187 (2023) 1, pp. 199-224
By examining managers’ decisions about disclosing updated assessments of firms’ risks, we present evidence that the risk factor disclosures are informative. We use the setting of cybersecurity risk factor disclosures after a data breach because data breaches, especially severe breaches,...
