Global ETD Search

1	MODERN PRIVACY REGULATION, INTERNAL INFORMATION QUALITY, AND OPERATING EFFICIENCY: EVIDENCE FROM THE GENERAL DATA PROTECTION REGULATION Maex, Steven, 0000-0002-9221-8706 January 2022 (has links) In May 2018, the European Union enacted the General Data Protection Regulation (GDPR). I examine its impact on firms’ internal information quality (IIQ) and operating efficiency in the United States. Although privacy regulations, such as GDPR, target one subset of firms’ information assets (i.e., personal data), academics and practitioners have emphasized the ability of these regulations to drive broad improvements in firms’ information management practices resulting in higher quality information available for decision making and, by extension, more efficient operations. At the same time, GDPR’s regulatory mandates are likely to burden operations. Using multiple modeling approaches to identify the effect of GDPR on US firms and a variety of IIQ proxies from financial reports and disclosures, I find that (a) GDPR leads to improvements in IIQ for impacted firms and (b) that these improvements in IIQ are beneficial to firm operations. However, the regulatory burden of GDPR has overwhelmed these benefits resulting in a negative net effect on firms’ operating efficiency. / Business Administration/Accounting Accounting Cybersecurity Information governance Management guidance Restatements
2	Public Software as a Service a Business-Driven Guidance for Risk Control Guillaume, Fumeaux January 2017 (has links) Because cloud computing adoption grows day-by-day, it is essential for theexecutives of a company to be able to rely on a risks management guidanceto fully grasp all the aspects concerning cloud computing security.The concerns of the industry, the security standards, the official guidelines,and the European laws about the security when using cloud serviceshave been analyzed. The risks, the measures, and the obligations have beengathered. This paper, with all these information collected, describes how torun a risk management for public SaaS security keeping a business-drivenmindset. While running the risk assessment, the management should look atthe impact a threat may have on company activities, image, and finances. Itwill decide on the measures that should be implemented by the administrationor the IT.Following this guidance should minimize the risk of using public SaaScloud computing and allowing a company to align its security goals with itsbusiness goals. Cloud computing security public SaaS security risk management guidance risk assessment guidance business-driven security risks and measures for public SaaS
3	Is Silence The Answer? Adams, Gator 01 January 2017 (has links) This study examines the relationship between company management guidance, and ex-ante crash risk over the duration of 2008(Jan 2006-Dec 2009) financial crisis using the implied volatility skew, which is based upon ex-ante volatility implied by the pricing model developed by Black-Scholes (1973). The study finds that over the duration of this crisis period, management guidance decreases with a rise in ex-ante crash risk. Further, the study provides evidence on the relationship of management guidance and earnings volatility, and how that is affected by a firm's industry product concentration based on the Herfindahl-Hirschman Index (HHI) score. Options Financial Crisis Crash Risk Implied Volatility Implied Volatility Smirk Management Guidance Behavioral Economics Business Corporate Finance Econometrics Economic History Economics Economic Theory Finance Finance and Financial Management Portfolio and Security Analysis Strategic Management Policy

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