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Keywords: Cybersecurity risk
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Journal Articles
Journal of Financial Reporting and Accounting 1–26.
Published: 09 July 2026
...Pattanaporn Chatjuthamard; Pandej Chintrakarn; Pornsit Jiraporn Purpose This study aims to examine how firm maturity shapes corporate cybersecurity risk. Drawing on corporate life cycle theory, it assesses whether older firms are more or less vulnerable to cyber threats and how financial...
