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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
A dataset for accounting, finance and economics research on US data breaches
ترجمه فارسی عنوان مقاله:
یک مجموعه داده برای حسابداری، مالی و تحقیقات اقتصاد در مورد نقض داده های ایالات متحده
منبع:
ScienceDirect- Elsevier- Data in Brief, 35 (2021) 106924: doi:10:1016/j:dib:2021:106924
نویسنده:
Pierangelo Rosati
چکیده انگلیسی:
This data article describes a dataset of data breaches in US
listed firms over a ten-year period. Data breaches represent
major events that pose serious challenges to organisations.
The number of incidents has been on the increase over the
last decade and this has attracted the interest of the media,
consumers and regulators. While there is a well-established
literature on cybersecurity in Computer Science and Information Systems journals, studies exploring the economic and
business impacts of data breaches represent a relatively recent phenomenon. There is a nascent but fast-growing literature in accounting, finance and economics that focuses on
the financial impacts of data breaches and this dataset provides a useful resource for future studies in this space. By
providing data on the company identifier, the type of breach,
the dates of breach disclosure, and relates these dates to
the company’s fiscal year, the dataset can be merged quickly
with existing accounting and finance datasets. The dataset includes data on 506 incidents over a ten-year period thereby
enabling cross-sectional and longitudinal analyses.
Keywords: Cyber security | Data breaches | Finance | Accounting | Event study
قیمت: رایگان
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