• 首页

    首页 > 报告讲座 > 正文
    报告讲座

    【12月22日】博士生论坛

    发布日期:2020-12-21  点击数:

    时间:2020年12月22日(周二上午),10:00-11:00

    地点:腾讯APP会议(会议号:请有意向参加的博士生和老师联系赵莹老师获取)

    研讨会详细议程:10:00-11:00

    报告:Data Breaches and Optimism Bias in Firm Disclosure

    报告人:付思文

    摘要:This study examines the effects of data breaches on firm disclosure policies. Data breaches are normally associated with information leakage, tight regulatory oversight, and shareholders’concerns on corporate governance and firm values. These negative consequences increase firm litigation exposure and therefore predict less optimistic earnings forecasts from breached firms in the post-breach periods. Using a difference-in-differences estimation, I find a reduction in earnings forecasts optimism bias after data breaches. The cross-sectional analyses show that the reduction of the optimism bias is more salient for firms with higher ex-ante litigation risk, those

    reporting negative earnings, and with higher visibility, which corroborates the litigation concern

    view. Further analysis suggests the result is more salient when the loss from data breaches is severe, e.g., when the data breaches involve a large number of records leakage, trigger negative market reaction upon the announcements and are a result of external attacks. Finally, I find that the breached firms exhibit less positive tones and increase risk factor disclosure in their 10K/Q filings in the post-breach periods. My main findings are robust to a battery of robustness tests.

    报告人简介:

    付思文,香港城市大学会计学博士研究生,研究方向为公司披露、文本分析、审计、信贷风险。

    返回上一页

    学院南路校区地址:北京市海淀区学院南路39号
    邮编:100081

    沙河校区地址:北京市昌平区沙河高教园区
    邮编:102206

    国色天香社区高清免费视频 天天日天天干天天啪2018| 狠狠干亚洲色图| 青青草国产线观| 色综合久久手机在线网| 大香蕉久久综合在线线| 男人的天堂视频在线| 一本到午夜92版福利| 五月婷婷亚洲| 午夜福利免费体检区| 久久草小说| 五月婷婷六月丁香| 青青草免费线观综合网| 丁香五月天之婷婷开心| 久久草久久日| 中文字幕人成乱码中国| 五月丁香社区| 伊人电影香蕉综合网| 欧美特级av| 大香蕉久久综合网| 日本av在线观看| 超碰在线视频| 狠狠在线干b| 天天干天天操天天干| 天天干天天鲁| 久久综合桃花网| 色综合爱五月婷婷| 欧美av中文字幕| 久草久久草| 美女天天拍天天干天天射| Av男人的天堂在线观看第二区| 狠狠干成人综合网| 青青草久久草大香蕉网| 大香蕉伊人猫咪| 狠狠干狠狠干在线看免费| 2019中文字幕视频| 天天干天天爽| 日本av女优排行榜| 大香蕉伊人最新网站| 亚洲中文字幕琪琪在线| 久久综合| 色姐妹综合久久|