We investigate why firms include individuals with significant professional tax experience on their senior management team and the consequences associated with the presence of these tax-savvy senior executives. We find that past performance, network connections, geographic location, and tax rate...

Data breaches are becoming increasingly pervasive and costly to firms. Prior and recent studies on the consequences of disclosed data breaches primarily focus on the direct effects on the breached firms. We undertake a different approach by studying the spillover effects from breached customer...

We study the association between firms' disclosures in Forms 10-K of the existence of trade secrets, and cyber theft of corporate data (which we refer to as “Breaches”). Prior academic research explaining occurrence of Breaches is scarce, and no prior study has focused specifically on...