Financial, Accounting and Tax Implications of Ransomware Attack

Ransomware is a prime cybersecurity threat at the moment. In this paper we analyze financial implications of ransomware attacks, motivation of the ransomware victim to pay ransom, and legal, accounting and tax implications of such payment. The methodological approach used in the study is a combinati...

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Bibliographic Details
Main Authors: Đorđe Krivokapić, Andrea Nikolić, Aleksandra Stefanović, Miloš Milosavljević
Format: Article
Language:English
Published: Maria Curie-Skłodowska University 2023-03-01
Series:Studia Iuridica Lublinensia
Subjects:
Online Access:https://journals.umcs.pl/sil/article/view/14957