【2021年12月22日】【管理科学与工程系学术讲座】数据泄露后的预测信息披露策略
发布时间:12-20-21

题目: 数据泄露后的预测信息披露策略

Let’s ‘Talk’ About the Future: Forward-Looking Disclosures After Data Breaches

演讲人: 姜祺琪副教授,哥本哈根商学院

时间: 2021年12月22日下午 2:30

地点: 线上ZOOM 会议号:83919840380会议密码:429408

讲座摘要:

This paper investigates whether and how firms adjust their forward-looking disclosures after data breaches. Based on a difference-in-differences design with a matched sample, we find that firms being exposed to data breaches significantly increase their forward-looking statements in management discussion and analysis. In contrast, management earnings forecasts do not change with data breaches, but some forecastlike predictions are partially incorporated into the forward-looking statements. These results suggest that under the uncertainty caused by data breaches, firms choose narrative forward-looking statements rather than numerical management forecasts as the main channel to communicate their future projections. Subsample analyses show that breached firms’ forward-looking statements are driven by external monitoring and ethical local culture; meanwhile, they are constrained by the proprietary costs and litigation risk of disclosures. Overall, this study demonstrates firms’ forward-looking disclosure choices when they face cybersecurity challenges in this digital age.

演讲嘉宾简介:
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Qiqi Jiang is an associate professor in the Department of Digitalization at Copenhagen Business School. He received his Ph.D. in Information Systems from City University of Hong Kong. Dr. Jiang’s research interests include governance of open-source software development, digital economy, and gamification. His work has been published or forthcoming in MIS Quarterly, Journal of Management Information Systems, Journal of the Association for Information Systems, Journal of Strategic Information Systems and other journals.

 

 

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