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Market value of voluntary disclosures concerning information security
16 references·16 citing·42 second hopsampled
Market value of voluntary disclosures concerning information security (2010)Market value of voluntary disclosures con…Understanding and Mitigating Uncertainty in Online Exchange Relationships: A Principal–Agent Perspective1 (2007)Understanding and Mitigating …Is Information Risk a Determinant of Asset Returns? (2002)Is Information Risk a Determi…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Industry costs of equity (1997)Industry costs of equityDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Dummy Endogenous Variables in a Simultaneous Equation System (1977)Dummy Endogenous Variables in…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach (2022)Is Cybersecurity Risk Factor …Public companies' cybersecurity risk disclosures (2020)Public companies' cybersecuri…CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)CSR Disclosure, Corporate Gov…The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance (2019)The substitutive relation bet…How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance (2019)How Disclosing a Prior Cybera…Developing the narrative risk disclosure measurement (2019)Developing the narrative risk…The impact of audit firms’ characteristics on audit fees following information security breaches (2018)The impact of audit firms’ ch…SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors (2018)SEC's cybersecurity disclosur…Factors associated with security/cybersecurity audit by internal audit function (2018)Factors associated with secur…Do Auditors Price Breach Risk in Their Audit Fees? (2018)Do Auditors Price Breach Risk…Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role (2017)Explaining IT governance disc…Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees (2016)Are External Auditors Concern…Risk management disclosure (2015)Risk management disclosureNew State of Play in Information Systems Research: The Push to the Edges1 (2015)New State of Play in Informat…Research on IT Governance, Risk, and Value: Challenges and Opportunities (2013)Research on IT Governance, Ri…Value relevance of voluntary disclosure: evidence from Turkish firms (2012)Value relevance of voluntary …COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The theory of planned behavior (1991)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)What Makes a Helpful Online Review? A Study of Customer Reviews on Amazon.Com1 (2010)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Partial Least Squares (PLS) Structural Equation Modeling (SEM) for Building and Testing Behavioral Causal Theory: When to Choose It and How to Use It (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Industry costs of equity5,793 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 2007Understanding and Mitigating Uncertainty in Online Exchange Relationships: A Principal–Agent Perspective12,645 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1995The information content of losses2,315 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2002Is Information Risk a Determinant of Asset Returns?1,862 cited
  • 1977Dummy Endogenous Variables in a Simultaneous Equation System

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1,837 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • Cited by

    • 2015New State of Play in Information Systems Research: The Push to the Edges1260 cited
    • 2020CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks240 cited
    • 2018SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors150 cited
    • 2012Value relevance of voluntary disclosure: evidence from Turkish firms127 cited
    • 2017Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role125 cited
    • 2016Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees123 cited
    • 2020Public companies' cybersecurity risk disclosures121 cited
    • 2022Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach103 cited
    • 2018Do Auditors Price Breach Risk in Their Audit Fees?97 cited
    • 2015Risk management disclosure95 cited
    • 2019The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance90 cited
    • 2018Factors associated with security/cybersecurity audit by internal audit function84 cited
    • 2013Research on IT Governance, Risk, and Value: Challenges and Opportunities79 cited
    • 2018The impact of audit firms’ characteristics on audit fees following information security breaches75 cited
    • 2019Developing the narrative risk disclosure measurement72 cited
    • 2019How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance50 cited