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SEC cybersecurity guidelines: Insights into the utility of risk factor disclosures for investors
Edward A. Morse, Vasant Raval, and John R. Wingender, Jr., SEC Cybersecurity Guidelines: Insights into the Utility of Risk Factor Disclosures for Investors, 73 Bus. Law. 1 (2017-2018).
In October 2011, the SEC issued new guidelines for disclosure of cybersecurity risks. Some firms responded to these guidelines by issuing new risk factor disclosures. This paper examines the guidelines and cybersecurity ...