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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88087完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 高偉娟 | zh_TW |
| dc.contributor.advisor | Wei-Chuan Kao | en |
| dc.contributor.author | 陳家揚 | zh_TW |
| dc.contributor.author | Chia-Yang Chen | en |
| dc.date.accessioned | 2023-08-08T16:14:22Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-08 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-10 | - |
| dc.identifier.citation | Agarwal, S., Chen, V. Y., & Zhang, W. (2016). The information value of credit rating action reports: A textual analysis. Management Science, 62(8), 2218-2240.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88087 | - |
| dc.description.abstract | 本研究透過實證，檢驗首次揭露資料外洩事件的公司是否會對其流動性水平造成負面影響。本研究首先透過傾向性評分配對，找出與資料外洩公司性質最接近的同產業公司，並以差異中之差異估計法建立迴歸模型，迴歸所得結果顯示，首次揭露資料外洩事件公司的流動性水平有顯著下降的現象。另外，本研究亦發現，首次揭露資料外洩後公司的營運表現下降，且媒體的語調也變得更加負面，這些可能是導致流動性水平下降的原因。最後，本研究亦透過語調分析發現，管理階層於資料外洩事件揭露前，在10-K文件有關資訊風險之段落中，更加正向語調，將可減少資料外洩事件對流動性水平造成的影響。 | zh_TW |
| dc.description.abstract | To empirically examine the potential negative impact of the initial disclosure of a data breach on companies’ liquidity levels, this study employs the propensity score matching technique to identify industry-matched firms that closely resemble the breached companies in terms of their characteristics. Subsequently, this study utilizes the difference-in-differences method to establish a regression model. The findings reveal a significant decrease in liquidity levels for companies experiencing the initial disclosure of a data breach. Moreover, this study uncovers that the operational performance of companies tends to deteriorate following the data breach disclosure, accompanied by a shift towards more negative media sentiment. These factors likely contribute to the observed decline in liquidity levels. Additionally, a tone analysis conducted in this study suggests that the positive tone in management’s cybersecurity-related disclosures in the 10-K filings before the disclosure of a data breach can mitigate the impact on liquidity levels after the occurrence of a data breach event. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-08T16:14:22Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-08T16:14:22Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 致謝 i
摘要 ii ABSTRACT iii 目 錄 iv 表目錄 vi 第一章 緒論 1 第二章 文獻回顧與假說發展 4 第一節 文獻回顧 4 第二節 假說發展 11 第三章 研究方法 12 第一節 資料來源與樣本選取 12 第二節 實證模型與變數定義 15 第四章 實證結果 22 第一節 敘述性統計 22 第二節 單變量分析 23 第三節 主要測試結果 26 第四節 穩健性測試 29 第五節 額外測試 32 第五章 結論與建議 39 第一節 研究結論 39 第二節 研究貢獻 41 第三節 研究限制與建議 42 附錄 43 第一節 短期模型變數定義與計算 43 第二節 與網路安全相關段落篩選標準 45 參考文獻 53 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 管理階層語調 | zh_TW |
| dc.subject | 資料外洩 | zh_TW |
| dc.subject | 流動性水平 | zh_TW |
| dc.subject | 營運表現 | zh_TW |
| dc.subject | 媒體語調 | zh_TW |
| dc.subject | 與網路安全有關之揭露 | zh_TW |
| dc.subject | Liquidity levels | en |
| dc.subject | Disclosure related to cybersecurity | en |
| dc.subject | Media sentiment | en |
| dc.subject | Operational performance | en |
| dc.subject | Data breach | en |
| dc.subject | Management tone | en |
| dc.title | 首次揭露資料外洩事件對企業流動性水平之影響 | zh_TW |
| dc.title | The Impact of Initial Disclosure of Data Breach Event on Liquidity Levels | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 廖芝嫻;顏如君 | zh_TW |
| dc.contributor.oralexamcommittee | Chih-Hsien Liao;Ju-Chun Yen | en |
| dc.subject.keyword | 資料外洩,流動性水平,營運表現,媒體語調,與網路安全有關之揭露,管理階層語調, | zh_TW |
| dc.subject.keyword | Data breach,Liquidity levels,Operational performance,Media sentiment,Disclosure related to cybersecurity,Management tone, | en |
| dc.relation.page | 63 | - |
| dc.identifier.doi | 10.6342/NTU202301407 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2023-07-12 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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