题目: Managing the Aftermath: Investigation of a Firm’s Impression Management Strategy After a Data Breach 数据泄露事件后企业印象管理策略研究

演讲人: 姜祺琪，哥本哈根商学院

时间: 2023年7月24日下午1：30

地点: 线上腾讯会议

会议ID：451 969 343

密码： 661392

讲座摘要:

With the accelerated adoption of Industry 4.0 and Industry 5.0, digital technologies have significantly impacted operation management. However, they have also exposed firms to cyber risks, including data breaches. Limited research exists on firms’ responses to these incidents and their use of impression management techniques. To address this gap, we investigate whether and how firms engage in impression management by manipulating their linguistic tone in financial reporting following data breaches. We hypothesize that firms opportunistically adjust their linguistic tone to downplay the negative consequences of breaches and meet external stakeholders’ expectations. Our findings support this hypothesis. We observe that firms utilize a positive linguistic tone in the management discussion and analysis (MD&A) section of their annual 10-K filings as a response to data breaches. We also identify variations in this relationship based on factors such as capital structure, supplier dependence, and customer types, indicating nuanced incentives to meet stakeholders’ expectations. Additionally, we examine the impact entangled with secondary stakeholders—litigation concerns, spillover effects, accountability, and public attention—on the effectiveness of impression management in countering data breaches. In summary, this study contributes to the operations management discipline by providing insights into firms’ impression management strategies following data breaches. By manipulating linguistic tone in corporate financial reporting, firms aim to please stakeholders and mitigate the operational shock caused by breaches. Our research offers practical implications for firms dealing with data breaches and enhances our understanding of effective post-breach strategies.

演讲嘉宾简介:

Qiqi Jiang (qj.digi@cbs.dk) is an Associate Professor in the Department of Digitalization at Copenhagen Business School, Denmark. He received his PhD in Information Systems from City University of Hong Kong. Dr. Jiang is interested in examining the business value of emerging technology, collective intelligence, and management and economy of information and data security. His work has been published or forthcoming in Journal of Management Information Systems, MIS Quarterly, Journal of the Association for Information Systems, Journal of Strategic Information Systems, and other journals.