Cybersecurity Risk Disclosure And Regulatory Compliance: Evaluating Market Sensitivity And Disclosure Effectiveness In U.S. Public Companies,
2025
Dakota State University
Cybersecurity Risk Disclosure And Regulatory Compliance: Evaluating Market Sensitivity And Disclosure Effectiveness In U.S. Public Companies, Kingsford Brakye, Abdul Basit Karim Adam
Research & Publications
This paper analyzes disclosing cybersecurity risk and regulatory compliance by the U.S. public companies, with reference to the sensitivity of the information in the market and the effectiveness of disclosure. With rising cyber threats, there is mounting pressure on firms to safeguard their financial systems and adhere to rules such as the 2011, 2018, and 2023 guidelines issued by the SEC, which require firms to report incidents in time and to disclose detailed risk management. However, the disclosure is often done in generic, boilerplate terms, and this limits its use by investors and raises the question of transparency. The study …
Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com,
2025
Singapore Management University
Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li
Dissertations and Theses Collection (Open Access)
With the rapid expansion of cross-border e-commerce, platform sellers increasingly adopt diverse price formatsto influence consumer decision-making. In this context, consumers’ perceptions of and responses to price information have become a pivotal issue in understanding online purchase behavior. Using Amazon as the research setting, this study employs a dynamic panel model with monthly product-level data spanning January 2024 to June 2025 to investigate how different price formats—such as Prime-exclusive pricing and coupon mechanisms—affect consumers’ online purchase intentions when the out-ofpocket price is held constant. Furthermore, the moderating effect of promotional events is systematically examined.
Departing from prior research that largely …
Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies,
2025
Singapore Management University
Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai
Dissertations and Theses Collection (Open Access)
The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.
In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …
Availability Of Esg Rating Information And Voluntary Esg Disclosure: Evidence From Coverage Expansion Of Esg Rating Agency,
2025
Singapore Management University
Availability Of Esg Rating Information And Voluntary Esg Disclosure: Evidence From Coverage Expansion Of Esg Rating Agency, Xuefan Peng
Dissertations and Theses Collection (Open Access)
I examine the effect of availability of ESG rating information on firms’ voluntary ESG disclosure practices. Thomson Reuters Asset4 expanded ESG rating coverage from Russell 1000 index to Russell 2000 index in 2017. Exploiting this exogenous shock of availability of ESG rating information in a difference-in-difference research design, I find that compared with Russell 1000 firms (i.e., control firms), Russell 2000 firms (i.e., treatment firms) are less likely to increase voluntary ESG disclosures. The effect is more pronounced for firms with higher disclosure costs, captured by higher level of firm complexity and lower level of digitalization, and less pronounced for …
From Claims To Commitments: Does Corporate Governance Help Firms Walk Their Talk?,
2025
The British University in Egypt
From Claims To Commitments: Does Corporate Governance Help Firms Walk Their Talk?, Wafaa Salah, Nel Frederick George, Hussain Nazim
Business Administration
Purpose – This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy– practice decoupling, the study examines whether CG mechanisms enhance the credibility and consistency of environmental reporting. Design/methodology/approach – Using a panel dataset of 80 Johannesburg Stock Exchange-listed firms covering the period 2012 to 2023, the study employs panel-corrected standard error regressions and various robustness tests. Corporate carbon performance (CCP) is used as a proxy for environmental commitment, and environmental disclosure level (EDL) captures the extent of implementation. Findings – The results show a …
The Tax Adviser, Volume 8, Number 3, March 1977,
2025
University of Mississippi
The Tax Adviser, Volume 8, Number 3, March 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended February 1977,
2025
University of Mississippi
Author Index, 12 Months Ended February 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Spotlight,
2025
University of Mississippi
Washington Report: Update Of Lifo Questions And Comments,
2025
University of Mississippi
Washington Report: Update Of Lifo Questions And Comments, Thomas R. Hanley
Tax Adviser
No abstract provided.
Capital Gains On Sales Of Subdivided Realty-Three Alternatives,
2025
University of Mississippi
Capital Gains On Sales Of Subdivided Realty-Three Alternatives, Hal Wm. Ellis, William S. Houston Jr.
Tax Adviser
No abstract provided.
Code Words,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
’76 Act And The Individual Taxpayer,
2025
University of Mississippi
’76 Act And The Individual Taxpayer, James R. Willis
Tax Adviser
No abstract provided.
Secs. 465 And 704(D): Invest At Your Own Risk,
2025
University of Mississippi
Secs. 465 And 704(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 8, Number 2, February 1977,
2025
University of Mississippi
The Tax Adviser, Volume 8, Number 2, February 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended January 1977,
2025
University of Mississippi
Author Index, 12 Months Ended January 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended January 1977,
2025
University of Mississippi
Subject Index, 12 Months Ended January 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Washington Report: Tax Division’S Comments On Sec. 585 Proposed Regulations,
2025
University of Mississippi
Washington Report: Tax Division’S Comments On Sec. 585 Proposed Regulations, Thomas R. Hanley, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
