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  • Photo du rédacteurHélène Dufour

Cybersecurity Disclosure Regulations and Non-GAAP Earnings: Evidence from Data Breach Disclosure Law

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.

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