Table 2 Summary of measures for all... | Emerald Publishing

Table 2

Summary of measures for all variables in the model

Variable	Measure/Definition	Source
Digital IQ	A firm’s digital transformation effort. It is measured by four indexes: site and commerce, digital marketing, mobile and social	Digital IQ Index from Gartner
Firm Innovativeness	Number of citations received for the patent that a firm holds	Patentsview.org
Data Breach Risk	Security incident in which sensitive, protected or confidential data is copied, transmitted, viewed, stolen or used by an individual unauthorized to do so	Privacy Rights Clearing House (PRC), ID Theft Center, and Verizon DBIR
Data Breach Severity	The number of records that were exposed during a specific data breach	Privacy Rights Clearing House (PRC), ID Theft Center and Verizon DBIR
Revenue	Cash and cash equivalents refer to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately	Compustat
Good Will	Goodwill is the value assigned to the name of a business, client relationship, employee morale and other related factors assumed to increase the earnings potential of the business	Compustat
Acquisitions	An acquisition cost also referred to as the cost of acquisition, is the total cost that a company recognizes on its books for property or equipment after adjusting for discounts, incentives, closing costs, and other necessary expenditures, but before sales taxes	Compustat

Variable	Measure/Definition	Source
Digital IQ	A firm’s digital transformation effort. It is measured by four indexes: site and commerce, digital marketing, mobile and social	Digital IQ Index from Gartner
Firm Innovativeness	Number of citations received for the patent that a firm holds	Patentsview.org
Data Breach Risk	Security incident in which sensitive, protected or confidential data is copied, transmitted, viewed, stolen or used by an individual unauthorized to do so	Privacy Rights Clearing House (PRC), ID Theft Center, and Verizon DBIR
Data Breach Severity	The number of records that were exposed during a specific data breach	Privacy Rights Clearing House (PRC), ID Theft Center and Verizon DBIR
Revenue	Cash and cash equivalents refer to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately	Compustat
Good Will	Goodwill is the value assigned to the name of a business, client relationship, employee morale and other related factors assumed to increase the earnings potential of the business	Compustat
Acquisitions	An acquisition cost also referred to as the cost of acquisition, is the total cost that a company recognizes on its books for property or equipment after adjusting for discounts, incentives, closing costs, and other necessary expenditures, but before sales taxes	Compustat