41 résultats
pour « cybersecurity »
"Using a novel firm-level measure of cybersecurity, we find that cybersecurity risk increases the probability of bank default. The effect is larger for banks with deposit withdrawal, but less pronounced for banks with liquidity buffer. Our results are robust to using an instrumental variable approach and to using alternative measures. "
#regulators recently issued #cybersecurity #disclosure guidelines to enhance #transparency and #accountability among firms. A study analyzed cybersecurity disclosure practices among a sample of Toronto Stock Exchange firms over seven years. Findings indicate a notable increase in disclosure after 2017 guidance by #canadian Securities Administrators. However, improvements are needed, especially in #governance and #riskmitigation disclosure. This study sheds light on policy's impact on cybersecurity transparency.
#cybersecurity goes beyond networks and people, encompassing #physicalsecurity crucial for organizations. Inadequate physical security, seen in incidents like the Oklahoma City bombing, 9/11 attacks, and U.S. Capitol breach, highlight policy and control failures. Effective physical security involves planning, #riskassessment, #controls, and frameworks like #cpted, #nist, and #fema, addressing present and future #threats.
On July 26, 2023, the #sec adopted final rules requiring disclosure of material #cybersecurity incidents on Form 8-K and periodic disclosure of a registrant’s cybersecurity #riskmanagement, strategy, and #governance in #annualreports.
"This paper presents a continuous-time dynamic model of market adoption of #cybersecurity. Individuals choose whether and when to make a precautionary investment in self-protection against the evolving security #risk of direct attack and indirect contagion. The equilibrium adoption path has a ``tipping point'': individual users will invest to get protected all at once when a critical mass of the infected has been reached."
This paper examines the impact of #databreach #disclosure laws (DBDL) on companies' voluntary #financial disclosure behaviors. The authors use a difference-in-differences analysis to show that firms have a higher propensity of disclosing non-#gaap earnings after the adoption of DBDL, suggesting that such mandatory disclosure #regulation on #cybersecurity stimulates firms' voluntary disclosure of non-GAAP earnings.
This article highlights the importance of #cybersecurity in contemporary business models and the need for #legal practitioners and #it professionals to work together to assess the extent to which #privacy and #security measures qualify as "appropriate" in the context of #liability #claims and actions for #damages. The article provides guidance on how to move from technical insight to legal #compliance.
"... the combinatorial approach of #ai and #cybersecurity is beneficial but still the associated danger persist owing to its manipulation by #cyberattackers. This chapter highlights the recent AI techniques deployed in cybersecurity and identifies the #ethical challenges thereof."
The findings underscore the importance of inside debt compensation as a #riskmanagement #governance mechanism that alleviates inefficiencies related to #cybersecurity investments.
The latest #ai-#cybersecurity-#knowledgemanagement practices advance the future of #riskmanagement practices. The article highlights the importance of risk management and #cyberresilience in a dynamic world characterized by #uncertainty and complexity.