Results 171 to 180 of about 181,953 (301)

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Neuro-Symbolic AI for Cybersecurity: State of the Art, Challenges, and Opportunities [PDF]

open access: green
Safayat Bin Hakim   +4 more
openalex   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

When the Firewall Fails: A Digital Wake-Up Call for Dermatology. [PDF]

open access: yesIndian Dermatol Online J
Madhumita M, Ponnarasu S, Ancy A.
europepmc   +1 more source

CYBERSECURITY PLANNING AND GOVERNANCE FOR CRITICAL INFRASTRUCTURE: A DEVELOPMENT PERSPECTIVE ON INDUSTRIAL CONTROL SYSTEMS

open access: gold
Dr.Venkata Naga Siva Kumar Challa   +5 more
openalex   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

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