{"id":"https://openalex.org/W4283734412","doi":"https://doi.org/10.1108/sbr-07-2021-0119","title":"The impact of digital trust on firm value and governance: an empirical investigation of US firms","display_name":"The impact of digital trust on firm value and governance: an empirical investigation of US firms","publication_year":2022,"publication_date":"2022-06-30","ids":{"openalex":"https://openalex.org/W4283734412","doi":"https://doi.org/10.1108/sbr-07-2021-0119"},"language":"en","primary_location":{"id":"doi:10.1108/sbr-07-2021-0119","doi":"https://doi.org/10.1108/sbr-07-2021-0119","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sbr-07-2021-0119","pdf_url":null,"source":{"id":"https://openalex.org/S178563901","display_name":"Society and Business Review","issn_l":"1746-5680","issn":["1746-5680","1746-5699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Society and Business Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057232328","display_name":"Leon Kluiters","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35913352","display_name":"Prague University of Economics and Business","ror":"https://ror.org/029ecwj92","country_code":"CZ","type":"education","lineage":["https://openalex.org/I35913352"]}],"countries":["CZ"],"is_corresponding":false,"raw_author_name":"Leon Kluiters","raw_affiliation_strings":["Department of Strategy, Prague University of Economics and Business, Prague, Czech Republic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Strategy, Prague University of Economics and Business, Prague, Czech Republic","institution_ids":["https://openalex.org/I35913352"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103229605","display_name":"Mohit Srivastava","orcid":"https://orcid.org/0000-0002-0580-4118","observed_orcids":["https://orcid.org/0000-0002-0580-4118"]},"institutions":[{"id":"https://openalex.org/I4387153298","display_name":"EM Normandie Business School","ror":"https://ror.org/052xwpe12","country_code":"FR","type":"education","lineage":["https://openalex.org/I4387153298"]},{"id":"https://openalex.org/I4405260441","display_name":"M\u00e9tis-Lab","ror":"https://ror.org/03rs37749","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405260441"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Mohit Srivastava","raw_affiliation_strings":["EM Normandie Business School, M\u00e9tis Lab, Le Havre, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"EM Normandie Business School, M\u00e9tis Lab, Le Havre, France","institution_ids":["https://openalex.org/I4387153298","https://openalex.org/I4405260441"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084511255","display_name":"Ladislav Tyll","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35913352","display_name":"Prague University of Economics and Business","ror":"https://ror.org/029ecwj92","country_code":"CZ","type":"education","lineage":["https://openalex.org/I35913352"]}],"countries":["CZ"],"is_corresponding":false,"raw_author_name":"Ladislav Tyll","raw_affiliation_strings":["Department of Strategy, Prague University of Economics and Business, Prague, Czech Republic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Strategy, Prague University of Economics and Business, Prague, Czech Republic","institution_ids":["https://openalex.org/I35913352"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.3549,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.95286895,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"18","issue":"1","first_page":"71","last_page":"103"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.22179999947547913,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.22179999947547913,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12738","display_name":"Corporate Identity and Reputation","score":0.19900000095367432,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.17350000143051147,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-trust","display_name":"digital trust","score":0.9980000257492065},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.8769999742507935},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9819999933242798},{"id":"https://openalex.org/keywords/corporate-digital-responsibility","display_name":"corporate digital responsibility","score":0.9559999704360962},{"id":"https://openalex.org/keywords/cybersecurity-investment","display_name":"cybersecurity investment","score":0.7490000128746033},{"id":"https://openalex.org/keywords/data-breaches","display_name":"data breaches","score":0.6119999885559082},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.6930000185966492},{"id":"https://openalex.org/keywords/women-directors","display_name":"female directors","score":0.7870000004768372},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9629999995231628},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.7480000257492065},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8610000014305115},{"id":"https://openalex.org/keywords/market-to-book-ratio","display_name":"market-to-book ratio","score":0.7519999742507935},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.6790000200271606},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.6010000109672546},{"id":"https://openalex.org/keywords/us-listed-firms","display_name":"US listed companies","score":0.7570000290870667}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.719566822052002},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.7047953009605408},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6945351958274841},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6716087460517883},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.640072226524353},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6270497441291809},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5843175053596497},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5662733912467957},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5633141398429871},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4585099518299103},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4580456614494324},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.43739446997642517},{"id":"https://openalex.org/C8901936","wikidata":"https://www.wikidata.org/wiki/Q1050524","display_name":"Tobin's q","level":2,"score":0.42285674810409546},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16586530208587646},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.11952975392341614},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.11655882000923157},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/sbr-07-2021-0119","doi":"https://doi.org/10.1108/sbr-07-2021-0119","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sbr-07-2021-0119","pdf_url":null,"source":{"id":"https://openalex.org/S178563901","display_name":"Society and Business Review","issn_l":"1746-5680","issn":["1746-5680","1746-5699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Society and Business Review","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-04434116v1","doi":null,"is_oa":false,"landing_page_url":"https://normandie-univ.hal.science/hal-04434116","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL (Le Centre pour la Communication Scientifique Directe)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1294671590","host_organization_name":"Centre National de la Recherche Scientifique","host_organization_lineage":["https://openalex.org/I1294671590"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Society and Business Review, 2023, 18 (1), pp.71-103. ⟨10.1108/SBR-07-2021-0119⟩","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":162,"referenced_works":["https://openalex.org/W42250804","https://openalex.org/W1517565658","https://openalex.org/W1521652264","https://openalex.org/W1548156481","https://openalex.org/W1554115063","https://openalex.org/W1590945476","https://openalex.org/W1600006187","https://openalex.org/W1607877431","https://openalex.org/W1750301047","https://openalex.org/W1964044985","https://openalex.org/W1978751571","https://openalex.org/W1981814937","https://openalex.org/W1982830800","https://openalex.org/W1982937635","https://openalex.org/W1988316526","https://openalex.org/W2001213259","https://openalex.org/W2005481609","https://openalex.org/W2012364013","https://openalex.org/W2018881137","https://openalex.org/W2023651229","https://openalex.org/W2031889621","https://openalex.org/W2032157471","https://openalex.org/W2055595553","https://openalex.org/W2057989832","https://openalex.org/W2065954736","https://openalex.org/W2068679823","https://openalex.org/W2068731002","https://openalex.org/W2070420506","https://openalex.org/W2077231444","https://openalex.org/W2080981107","https://openalex.org/W2092098860","https://openalex.org/W2096647703","https://openalex.org/W2103967303","https://openalex.org/W2106407138","https://openalex.org/W2118768065","https://openalex.org/W2119068246","https://openalex.org/W2121547105","https://openalex.org/W2123396752","https://openalex.org/W2123534889","https://openalex.org/W2123654171","https://openalex.org/W2130542578","https://openalex.org/W2135416859","https://openalex.org/W2139317017","https://openalex.org/W2141958938","https://openalex.org/W2145533370","https://openalex.org/W2148060162","https://openalex.org/W2148925684","https://openalex.org/W2150563888","https://openalex.org/W2154952288","https://openalex.org/W2159915507","https://openalex.org/W2166140580","https://openalex.org/W2203341031","https://openalex.org/W2215320731","https://openalex.org/W2254094533","https://openalex.org/W2296735336","https://openalex.org/W2300482628","https://openalex.org/W2396526128","https://openalex.org/W2417857065","https://openalex.org/W2417899833","https://openalex.org/W2422895071","https://openalex.org/W2463787941","https://openalex.org/W2465783354","https://openalex.org/W2494746656","https://openalex.org/W2495772237","https://openalex.org/W2502205880","https://openalex.org/W2506602152","https://openalex.org/W2509637261","https://openalex.org/W2529805292","https://openalex.org/W2557711433","https://openalex.org/W2560616205","https://openalex.org/W2566502709","https://openalex.org/W2574215832","https://openalex.org/W2583996280","https://openalex.org/W2597088299","https://openalex.org/W2604148035","https://openalex.org/W2608834614","https://openalex.org/W2610102381","https://openalex.org/W2612014568","https://openalex.org/W2615372910","https://openalex.org/W2625072384","https://openalex.org/W2744353113","https://openalex.org/W2746510757","https://openalex.org/W2755763803","https://openalex.org/W2758039286","https://openalex.org/W2763989127","https://openalex.org/W2768761455","https://openalex.org/W2778763860","https://openalex.org/W2780744508","https://openalex.org/W2782609703","https://openalex.org/W2782678534","https://openalex.org/W2785606188","https://openalex.org/W2786141192","https://openalex.org/W2787742692","https://openalex.org/W2789315162","https://openalex.org/W2790166049","https://openalex.org/W2791543250","https://openalex.org/W2791597888","https://openalex.org/W2792940056","https://openalex.org/W2799378499","https://openalex.org/W2803813331","https://openalex.org/W2806407311","https://openalex.org/W2883050969","https://openalex.org/W2883918218","https://openalex.org/W2893276307","https://openalex.org/W2894528744","https://openalex.org/W2895042943","https://openalex.org/W2897824790","https://openalex.org/W2900622889","https://openalex.org/W2901598045","https://openalex.org/W2903307414","https://openalex.org/W2904901636","https://openalex.org/W2910746226","https://openalex.org/W2911153519","https://openalex.org/W2914198253","https://openalex.org/W2920657215","https://openalex.org/W2924993447","https://openalex.org/W2937591028","https://openalex.org/W2943903472","https://openalex.org/W2944367012","https://openalex.org/W2947378839","https://openalex.org/W2947837428","https://openalex.org/W2953447792","https://openalex.org/W2963608544","https://openalex.org/W2967576503","https://openalex.org/W2972137147","https://openalex.org/W2972570776","https://openalex.org/W2973057865","https://openalex.org/W2973751283","https://openalex.org/W2981899967","https://openalex.org/W2984519332","https://openalex.org/W2991808305","https://openalex.org/W2999582630","https://openalex.org/W3003940614","https://openalex.org/W3009003096","https://openalex.org/W3014326303","https://openalex.org/W3015317418","https://openalex.org/W3016275165","https://openalex.org/W3024430583","https://openalex.org/W3048135576","https://openalex.org/W3049122368","https://openalex.org/W3080618892","https://openalex.org/W3083555210","https://openalex.org/W3088703432","https://openalex.org/W3100853022","https://openalex.org/W3121585563","https://openalex.org/W3121951458","https://openalex.org/W3122095897","https://openalex.org/W3122483415","https://openalex.org/W3123323948","https://openalex.org/W3123887128","https://openalex.org/W3124131771","https://openalex.org/W3124406660","https://openalex.org/W3124640834","https://openalex.org/W3130464226","https://openalex.org/W3133377040","https://openalex.org/W3137130785","https://openalex.org/W3169452552","https://openalex.org/W3194143309","https://openalex.org/W4200393289","https://openalex.org/W4205498077","https://openalex.org/W4210698639","https://openalex.org/W4254337765"],"related_works":["https://openalex.org/W2371699905","https://openalex.org/W4386052146","https://openalex.org/W4386100849","https://openalex.org/W2186452429","https://openalex.org/W2208636045","https://openalex.org/W2754370604","https://openalex.org/W2394703256","https://openalex.org/W2155127818","https://openalex.org/W2370125234","https://openalex.org/W2985519256"],"abstract_inverted_index":{"Purpose":[0],"This":[1,65,147,253,277],"study":[2,66,132,213,262],"aims":[3],"to":[4,71,79,105,151,177,199,282],"investigate":[5],"the":[6,55,107,119,152,203,215,283,291,294,299],"effects":[7],"of":[8,41,57,109,121,217,235],"firm-":[9,110,249],"and":[10,17,32,47,89,94,111,165,250,290],"governance-specific":[11,112],"characteristics":[12,113],"on":[13,24,114,123,190,207,241],"digital":[14,209,219],"trust":[15,193],"(DT)":[16],"firm":[18,124,181,201,259,275],"value.":[19,125,182,260,276],"Firm-specific":[20],"factors":[21,36],"include":[22,87],"return":[23],"assets":[25],"(ROA),":[26],"market-to-book":[27],"ratio":[28],"(M/B":[29],"ratio),":[30],"size":[31,144],"leverage,":[33],"whilst":[34,142],"governance-related":[35],"comprise":[37],"board":[38,43,45],"size,":[39],"percentage":[40],"female":[42],"members,":[44],"independence":[46],"institutional":[48],"ownership.":[49],"All":[50],"listed":[51],"US":[52],"firms":[53,155,243],"over":[54],"period":[56],"2011\u20132016":[58],"were":[59],"analysed":[60],"in":[61,180,285,293],"this":[62,131,212],"study.":[63],"Design/methodology/approach":[64],"provides":[67,263],"a":[68,81,100,137,224],"novel":[69,225],"method":[70,226],"empirically":[72],"measure":[73],"DT":[74,83,122,158,164,175,229,246,255],"by":[75,194,222,247,267],"combining":[76],"multiple":[77],"variables":[78,86],"create":[80],"combined":[82],"score.":[84],"The":[85,261],"security":[88,92],"privacy":[90],"scores,":[91],"rankings":[93],"data":[95,160],"breaches,":[96],"amongst":[97,288],"others.":[98],"Subsequently,":[99],"linear":[101],"regression":[102],"was":[103],"performed":[104],"evaluate":[106],"effect":[108,120],"DT,":[115],"as":[116,118,232,298],"well":[117],"Findings":[126],"By":[127],"using":[128],"signalling":[129],"theory,":[130],"finds":[133],"significant":[134],"evidence":[135,170,270],"that":[136,154,173,271],"firm\u2019s":[138],"profitability":[139],"(ROA)":[140],"decreases":[141],"its":[143,208],"increases":[145],"DT.":[146],"could":[148],"be":[149],"due":[150],"fact":[153],"with":[156],"lower":[157],"monetise":[159],"more":[161],"actively,":[162],"decrease":[163],"increase":[166,179,258,274,279,292],"short-term":[167],"profitability.":[168],"Significant":[169],"also":[171],"shows":[172],"increasing":[174],"leads":[176],"an":[178,233],"Originality/value":[183],"Although":[184],"numerous":[185],"studies":[186],"have":[187],"been":[188],"conducted":[189],"developing":[191],"customers\u2019":[192],"incorporating":[195],"corporate":[196,218],"social":[197],"responsibility":[198,220],"improve":[200],"value,":[202],"literature":[204],"remains":[205],"still":[206],"analogue.":[210],"Therefore,":[211],"extends":[214],"knowledge":[216],"(CDR)":[221],"providing":[223,268],"for":[227],"calculating":[228],"across":[230],"industries":[231],"antecedent":[234],"CDR.":[236],"Specifically,":[237],"it":[238],"sheds":[239],"light":[240],"how":[242],"can":[244,256],"enhance":[245],"utilising":[248],"governance-level":[251],"factors.":[252],"enhanced":[254],"subsequently":[257],"important":[264],"managerial":[265],"implications":[266],"empirical":[269],"cybersecurity":[272],"investments":[273],"value":[278,287],"is":[280],"related":[281],"rise":[284],"shareholder":[286],"investors":[289],"organisation\u2019s":[295],"consumer":[296],"perceptions":[297],"latter\u2019s":[300],"interests":[301],"are":[302],"better":[303],"managed.":[304]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-10-10T00:00:00"}