{"id":"https://openalex.org/W4408327035","doi":"https://doi.org/10.1287/mnsc.2023.01058","title":"Timely Cybersecurity Disclosure and Information Manipulation","display_name":"Timely Cybersecurity Disclosure and Information Manipulation","publication_year":2025,"publication_date":"2025-03-11","ids":{"openalex":"https://openalex.org/W4408327035","doi":"https://doi.org/10.1287/mnsc.2023.01058"},"language":"en","primary_location":{"id":"doi:10.1287/mnsc.2023.01058","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2023.01058","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"},"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/A5108956806","display_name":"Xuanpu Lin","orcid":"https://orcid.org/0009-0004-4578-5777"},"institutions":[{"id":"https://openalex.org/I889458895","display_name":"University of Hong Kong","ror":"https://ror.org/02zhqgq86","country_code":"HK","type":"education","lineage":["https://openalex.org/I889458895"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Xuanpu Lin","raw_affiliation_strings":["Faculty of Business and Economics, The University of Hong Kong, Hong Kong"],"affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, The University of Hong Kong, Hong Kong","institution_ids":["https://openalex.org/I889458895"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056578203","display_name":"Guoman She","orcid":"https://orcid.org/0000-0001-9008-7258"},"institutions":[{"id":"https://openalex.org/I889458895","display_name":"University of Hong Kong","ror":"https://ror.org/02zhqgq86","country_code":"HK","type":"education","lineage":["https://openalex.org/I889458895"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Guoman She","raw_affiliation_strings":["Faculty of Business and Economics, The University of Hong Kong, Hong Kong"],"affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, The University of Hong Kong, Hong Kong","institution_ids":["https://openalex.org/I889458895"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5108956806"],"corresponding_institution_ids":["https://openalex.org/I889458895"],"apc_list":null,"apc_paid":null,"fwci":12.0701,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.97736161,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"71","issue":"11","first_page":"9308","last_page":"9327"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9704999923706055,"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"}},{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.9577999711036682,"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/computer-security","display_name":"Computer security","score":0.7644217014312744},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5091912150382996},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.508979320526123},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.42673659324645996},{"id":"https://openalex.org/keywords/internet-privacy","display_name":"Internet privacy","score":0.37750840187072754},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.34222090244293213}],"concepts":[{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.7644217014312744},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5091912150382996},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.508979320526123},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.42673659324645996},{"id":"https://openalex.org/C108827166","wikidata":"https://www.wikidata.org/wiki/Q175975","display_name":"Internet privacy","level":1,"score":0.37750840187072754},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34222090244293213}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1287/mnsc.2023.01058","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2023.01058","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":46,"referenced_works":["https://openalex.org/W1995106861","https://openalex.org/W2031987703","https://openalex.org/W2034997347","https://openalex.org/W2094863662","https://openalex.org/W2103858737","https://openalex.org/W2146048539","https://openalex.org/W2322673779","https://openalex.org/W2324400225","https://openalex.org/W2336317428","https://openalex.org/W2768336671","https://openalex.org/W2775363016","https://openalex.org/W2794716878","https://openalex.org/W2894652926","https://openalex.org/W2977429097","https://openalex.org/W3023181463","https://openalex.org/W3046626997","https://openalex.org/W3104456695","https://openalex.org/W3121961524","https://openalex.org/W3122378341","https://openalex.org/W3122389139","https://openalex.org/W3122745812","https://openalex.org/W3122757452","https://openalex.org/W3123195241","https://openalex.org/W3123380956","https://openalex.org/W3123395733","https://openalex.org/W3123960106","https://openalex.org/W3124168162","https://openalex.org/W3124180421","https://openalex.org/W3124577611","https://openalex.org/W3124607012","https://openalex.org/W3124987968","https://openalex.org/W3125034298","https://openalex.org/W3125372543","https://openalex.org/W3125484325","https://openalex.org/W3125899611","https://openalex.org/W3125941754","https://openalex.org/W3126088095","https://openalex.org/W3131292544","https://openalex.org/W3159759907","https://openalex.org/W3166188204","https://openalex.org/W3209701621","https://openalex.org/W4213168539","https://openalex.org/W4220662354","https://openalex.org/W4283837899","https://openalex.org/W4285128587","https://openalex.org/W4304698168"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W4206453769","https://openalex.org/W2513267613","https://openalex.org/W4323341852","https://openalex.org/W2896677295","https://openalex.org/W2765153054","https://openalex.org/W2409853057","https://openalex.org/W2891753780","https://openalex.org/W2596173151","https://openalex.org/W4210648132"],"abstract_inverted_index":{"Regulators":[0],"have":[1,77],"increasingly":[2],"mandated":[3],"firms":[4,22,62,69,76,86,115],"to":[5,32,80,91,124,127,140],"promptly":[6],"disclose":[7,92],"material":[8],"cybersecurity":[9,30,122],"incidents":[10],"upon":[11,106],"discovering":[12],"these":[13],"incidents.":[14,109],"We":[15,53],"find":[16,55],"suggestive":[17],"evidence":[18],"indicating":[19],"that":[20,56,114],"some":[21],"manipulate":[23],"the":[24,34,37,49,98],"discovery":[25,51],"date":[26],"(\u201cmisreport\u201d)":[27],"of":[28,36,88,100,108],"a":[29,42,82,121],"incident":[31,123],"postpone":[33],"disclosure":[35,83,107,126],"incident,":[38],"as":[39],"evidenced":[40],"by":[41,151],"pronounced":[43],"spike":[44],"in":[45],"insider":[46],"sales":[47],"before":[48],"reported":[50],"date.":[52],"also":[54],"misreporting":[57,89],"is":[58],"more":[59],"prevalent":[60],"among":[61],"with":[63],"weak":[64],"internal":[65],"control":[66],"systems,":[67],"when":[68,75],"face":[70],"low":[71],"litigation":[72],"risk,":[73],"and":[74,96,143,160],"greater":[78],"pressure":[79],"meet":[81],"deadline.":[84],"Further,":[85],"suspected":[87],"tend":[90],"their":[93],"remedial":[94,132],"actions":[95],"assert":[97],"restoration":[99],"business,":[101],"mitigating":[102],"negative":[103],"market":[104],"reactions":[105],"Collectively,":[110],"our":[111],"results":[112],"suggest":[113],"might":[116],"strategically":[117],"misreport":[118],"information":[119],"about":[120],"delay":[125],"gain":[128],"additional":[129],"time":[130],"for":[131],"actions,":[133],"which":[134],"helps":[135],"them":[136],"prevent":[137],"exposing":[138],"vulnerabilities":[139],"malicious":[141],"actors":[142],"alleviate":[144],"stakeholder":[145],"anxiety.":[146],"This":[147],"paper":[148],"was":[149],"accepted":[150],"Eric":[152],"So,":[153],"accounting.":[154],"Supplemental":[155],"Material:":[156],"The":[157],"online":[158],"appendix":[159],"data":[161],"files":[162],"are":[163],"available":[164],"at":[165],"https://doi.org/10.1287/mnsc.2023.01058":[166],".":[167]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2}],"updated_date":"2025-12-21T01:58:51.020947","created_date":"2025-10-10T00:00:00"}
