Ashraf, Musaib; Jiang, John Xuefeng; Wang, Isabel Yanyan - In: The Journal of finance and data science : JFDS 8 (2022), pp. 202-213
discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with … some mandating disclosure within a deadline while others do not. Exploiting this state-level variation in disclosure … it is used to gather more breach details. Our study highlights the trade-offs of mandating a disclosure deadline for …