JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Accuracy of Self Disclosed Cybersecurity Risks of Large U.S. Banks
Author(s): Troy G. Bakker, Kevin Streff
Citation: Bakker Troy G., Streff Kevin, (2016)"Accuracy of Self Disclosed Cybersecurity Risks of Large U.S. Banks," Journal of Applied Business and Economics, Vol. 18, Iss.3, pp. 39-51
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to self-disclose information security risks. However, because of several undefined factors, the risk information may not accurately reflect the threats within the Internet domain. Investors are then left ill-informed regarding this substantial risk to corporate value. This project quantifies the disparity between reported information security risks and information security threats.