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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| Format: | Article |
| Language: | English |
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Emerald Publishing
2025-03-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-12-2023-0413/full/pdf |