Ronald C. W. Tsang

A comparative analysis of information content in risk factors and management's discussion and analysis: evidence from the mandatory cybersecurity disclosures

This study examines the information content of topic-specific cybersecurity disclosures following guidance from the U.S. Securities and Exchange Commission (SEC), 2011 , Securities and Exchange Commission (SEC), 2018 , Securities and Exchange Commission (SEC), 2023 , with a focus...