Review paper
Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis
Abstract
Cybersecurity has garnered much attention due to the increasing frequency and cost of cybersecurity incidents and has become a significant concern for organizations and governments. Regulators such as the Securities and Exchange Commission (SEC) have also shown an interest in cybersecurity and the quality of cybersecurity risk disclosures. This paper examines the informativeness of cybersecurity risk disclosures when cybersecurity incidents or...
Paper Details
Title
Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis
Published Date
Aug 27, 2020
Volume
35
Issue
2
Pages
179 - 194
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