Voluntary cybersecurity risk disclosures and firms’ characteristics: the moderating role of the knowledge-intensive industry

Voluntary cybersecurity risk disclosures and firms’ characteristics: the moderating role of the knowledge-intensive industry

Purpose – This study examines voluntary cybersecurity risk disclosures (VCRD) by listed Indian companies. It also investigates how it relates to firm-specific characteristics such as size, leverage, profitability, liquidity, beta, market growth and industry. Design/methodology/approach – The extent...

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Bibliographic Details
Main Author:	Harmandeep Singh
Format:	Article
Language:	English
Published:	Emerald Publishing 2025-03-01
Series:	AJAR (Asian Journal of Accounting Research)
Subjects:	Cybersecurity Cybersecurity risk disclosure Voluntary risk disclosure Firm-characteristics Knowledge-intensive
Online Access:	https://www.emerald.com/insight/content/doi/10.1108/AJAR-12-2023-0413/full/pdf
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