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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 高偉娟 | zh_TW |
| dc.contributor.advisor | Wei-Chuan Kao | en |
| dc.contributor.author | 羅傑予 | zh_TW |
| dc.contributor.author | Jie-Yu Lo | en |
| dc.date.accessioned | 2023-08-15T17:29:39Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-15 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-26 | - |
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A simple compromise: The need for a federal data breach notification law. John's Law Review, 84(4), 1569-1603. Uma, M., & Padmavathi, G. (2013). A survey on various cyber attacks and their classification. International Journal of Network Security, 15(5), 390-396. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88717 | - |
| dc.description.abstract | 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。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-15T17:29:39Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-15T17:29:39Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 中文摘要 I
Abstract II 第一章 緒論 1 第二章 文獻回顧與假說建立 4 第一節 企業揭露可讀性之相關文獻回顧 4 第二節 資料外洩事件之相關文獻回顧 5 第三節 資安風險揭露之相關文獻回顧 6 第四節 研究假說之建立 9 第三章 研究方法 11 第一節 資料來源與樣本選取 11 第二節 實證模型與變數定義 15 第四章 實證結果 21 第一節 平均數差異分析 21 第二節 敘述性統計 22 第三節 相關係數分析 24 第四節 實證結果 26 第五節 穩健性測試 30 第六節 額外測試 34 第五章 結論與建議 41 第一節 研究結論 41 第二節 研究貢獻 42 第三節 研究限制與建議 43 參考文獻 44 附錄 49 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 資安風險揭露 | zh_TW |
| dc.subject | 資料外洩 | zh_TW |
| dc.subject | 資安風險 | zh_TW |
| dc.subject | 可讀性 | zh_TW |
| dc.subject | Cybersecurity risk disclosures | en |
| dc.subject | Readability | en |
| dc.subject | Data breach | en |
| dc.subject | Cybersecurity | en |
| dc.title | 公司資料外洩對資安風險揭露可讀性之影響 | zh_TW |
| dc.title | The Effect of Data Breach on the Readability of Cybersecurity Risk Disclosure | 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 | 資安風險,資安風險揭露,資料外洩,可讀性, | zh_TW |
| dc.subject.keyword | Cybersecurity,Cybersecurity risk disclosures,Data breach,Readability, | en |
| dc.relation.page | 55 | - |
| dc.identifier.doi | 10.6342/NTU202302111 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-07-26 | - |
| 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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