- 學位論文
公司資料外洩對資安風險揭露可讀性之影響
The Effect of Data Breach on the Readability of Cybersecurity Risk Disclosure
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摘要
本研究旨在探討企業於資料外洩事件後，是否使用更容易閱讀及理解的方式，揭露有關資訊安全方面之風險。本研究採用2006年至2021年Compustat美國公司資料，以及2007年至2019年資料外洩事件，將傾向性評分匹配成功之樣本，利用差異中之差異估計法進行迴歸分析。實證結果顯示，在其他會影響企業有關資安風險揭露可讀性之條件皆不變的情況下，相較於未經歷資料外洩之公司，外洩公司將於資料外洩事件後，顯著改善關於網路安全風險揭露內容的易讀程度；且於平行假設及穩健性測試下，所得結果亦支持主要實證結論；除此之外，本研究亦執行額外測試，進一步分析造成資安風險揭露可讀性上升的具體原因，藉以加強本研究主要實證結果之可靠性。
並列摘要
The study investigates whether breached firms offer more readable content on cybersecurity risk disclosure following the breach incident. Using a sample between 2006 to 2021, the study matches the sample by propensity score matching. A difference-in-differences analysis based on matched firms indicates that firms suffering cybersecurity breaches more significantly improve the readability of cybersecurity risk disclosure. Furthermore, we also perform additional analyses to examine the factors through which data breaches affect the readability of cybersecurity risk disclosure. Overall, this study shows that the breached company will change their disclosure behavior after a data breach event.
參考文獻
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