Author

Shipeng Han

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Open access Aug 2026

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability. This decline is not accompanied by a...

L. Tuo, Shipeng Han · Accounting & Finance · 0 citations