Catherine Liu

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on the atlas · 9

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the early literature as well as more recent studies both show that households do not directly take carbon emissions into account in relocation decisions, but rather focus on environmental externalities, like pollution, traffic, and the availability of nature [1], [6], [16], [25].
On the economics of energy labels in the housing market - ScienceDirect
statistical hypothesis test for determining whether one time series is useful in forecasting another.
Granger Causality Test - an overview | ScienceDirect Topics
evidence that board effectiveness positively affects a firm’s decision to disclose cybersecurity information, and board independence and financial expertise have a positive impact on the amount of this disclosure. I
Board effectiveness and cybersecurity disclosure | SpringerLink
the safeguarding of computer networks and the information they contain from penetration and from malicious damage or disruption”
Board effectiveness and cybersecurity disclosure | SpringerLink
Many of these stakeholders exert pressure to obtain more information about firms’ cyber risks and cybersecurity. As the board is essential to risk management activities (Ingley & Van Der Walt, 2008) and it oversees and monitors risks (Raber, 2003), including cyber risk, as part of its fiduciary role, the stakeholder theory view of the board considers that the board balances and responds to the diverging interests of stakeholders. This could ex
Board effectiveness and cybersecurity disclosure | SpringerLink
We expected board independence, board size and board financial expertise to have a positive impact on cybersecurity disclosure volume. Our hypothesis on the positive association between board independence, board financial expertise and disclosure is confirmed, but board size has no impact on the amount of cybersecurity information disclosed.
Board effectiveness and cybersecurity disclosure | SpringerLink
A more effective board is more transparent about cybersecurity. As Canadian regulation on cybersecurity emerged in 2013 to provide guidance regarding cyber risk management and disclosure, we note a continuous increase of cybersecurity disclosure over time.
Board effectiveness and cybersecurity disclosure | SpringerLink
Board effectiveness is a multidimensional concept. Some researchers measure board effectiveness using individual dimensions such as board independence, board size, board activity, audit committee independence, director ownership, board expertise or CEO duality
Board effectiveness and cybersecurity disclosure | SpringerLink
firms under a mandated disclosure deadline (i) disclose the occurrence of a breach more quickly but (ii) report fewer details. We further find that investors penalize firms that delay breach disclosure but are more forgiving if that delay is used to obtain and report more breach details. We also find that investors appear to discount the disclosures that contain breach details but are disclosed too quickly after a data breach.
Are there trade-offs with mandating timely disclosure of cybersecurity incidents? Evidence from state-level data breach disclosure laws - ScienceDirect
The control variables in our model are based on prior literature. Following Amir et al24 and Kamiya et al15, we control for firm characteristics including SIZE, FIRM_AGE, TOBINS_Q, ROA, SALESGROWTH, STOCK_RETURN, LEVERAGE, RET_VOLATILITY, INST_OWNERSHIP, R&D, CAPEX, INTANGIBLE, FORTUNE500, SOX404_AUDIT, MATERIAL_WEAKNESS, and ANALYST_FOLLOWING. To ensure that our treatment effect is orthogonal to litigation risk, we also control for LIT_RISK using the measure developed by Huang et al.25 All of these firm-year variables are calculated using the most recent firm-year data prior to the discovery …
Are there trade-offs with mandating timely disclosure of cybersecurity incidents? Evidence from state-level data breach disclosure laws - ScienceDirect
recent decline in returns to R&D investments by identifying a previously overlooked threat – cybersecurity risk.
Cybersecurity risk and corporate innovation - ScienceDirect
scan firms' 10-K filings using a dictionary including a glossary of commonly used cybersecurity terms developed by the National Initiative for Cybersecurity Careers and Studies (NICCS)
Cybersecurity risk and corporate innovation - ScienceDirect
An empirical investigation is thus warranted to identify whether the rise of cybersecurity threats is ultimately resulting in a material reduction in American corporations' innovation investments, output, and returns to R&D.
Cybersecurity risk and corporate innovation - ScienceDirect
Moral hazard rears its head These numbers suggest that we have a market failure relating to asymmetric information, which results in the problem of “moral hazard” for private companies in the area of information security. Moral hazard occurs when one person or organization takes greater risks because others bear the burden or costs of those risks
Sorry consumers, companies have little incentive to invest in better cybersecurity