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Keywords: Cybersecurity
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Journal Articles
A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk?
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–25.
Published: 04 March 2026
...Duo Wang; Yanxi Li Purpose The purpose of this paper is to examine the influence of cybersecurity legislation on corporate debt default risk and its underlying mechanism. Design/methodology/approach This study investigates the potential of China's Cybersecurity Law ( CSL ) to affect corporate...
