We examine a dynamic disclosure model in which the value of a firm follows a random walk. Every period, with some …

level and quality of disclosure. Policymakers envision a board role in cybersecurity risk management, but whether that role … would effectively improve risk disclosure is an open question. This paper uses a quasi-natural experiment to investigate … whether expertise at the board of directors affects cybersecurity risk disclosure. I find that the level and quality of risk …

In 1982, the Journal of Forecasting published the results of a forecasting competition organized by Spyros Makridakis …

The M3-Competition continues to improve the design of forecasting competitions: It examines more series than any … previous competition, improves error analyses and includes commercial forecasting programs as competitors. To judge where to go …