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Keywords: Voluntary disclosure
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Journal Articles
Journal of Enterprise Information Management (2026) 39 (4): 1309–1338.
Published: 24 November 2025
... Cybersecurity disclosure Resource-based view Critical mass Voluntary disclosure Board attributes As a new era of governance, cybersecurity requires enhanced disclosures about potential cyber threats, strategies for risk prevention, and future risk aversion planning (American Institute of Certified...
