The Business Value of Engaging in Counter-Breach Initiatives

Havakhor, Taha and Zhang, Tianjian and Hammer, Bryan (2018) The Business Value of Engaging in Counter-Breach Initiatives. AMERICAS CONFERENCE ON INFORMATION SYSTEMS (AMCIS).

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Abstract

Facing an increasing information security threat, companies react by engaging in various counter-breach initiatives. The business value of such initiatives is under-studied. This paper utilizes an organizational legitimacy view, overlaid by behavioral theory of the firm (BTOF), to examine whether counter-breach initiatives are rewarded by the market, and whether the magnitude of such rewards depends on the institutional environment. Based on a dataset of 3,212 observations from 2005 to 2015, and focusing on counter-breach initiatives that are revealed in public announcements and/or emphasized in annual reports, the results unfold an overall significant positive effect of counter-breach initiatives on Tobin’s

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
T Technology > T Technology (General)
Divisions: Faculty of Industrial Engineering and Informatics > Information System
Depositing User: staff repository 1
Date Deposited: 14 Sep 2018 14:12
Last Modified: 14 Sep 2018 14:12
URI: http://repository.ittelkom-pwt.ac.id/id/eprint/5002

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