Data Breach Severity and Debt Market Responses

Prior literature has become increasingly inconsistent as to the impact of data breaches, in part because researchers have not settled on an appropriate identifier for breach severity. The goal of our study is to develop a breach severity measure and validate the new measure by investigating the rela...

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Veröffentlicht in:Accounting and the public interest 2023-12, Vol.23 (1), p.76-109
Hauptverfasser: Evans, Corey A., Beyer, Brooke, Mason, Terry W., West, Ashley N.
Format: Artikel
Sprache:eng
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