A new study examines the early impact of mandatory cybersecurity disclosure in the U.S. In their study, Associate Professor Elina Haapamäki from the University of Vaasa and Associate Professor Jukka Sihvonen from Aalto University School of Business analysed how U.S. public companies responded to the disclosure requirement that came into force in 2023. Research shows that mandatory cybersecurity disclosure does not prompt reactions from investors or stock analysts. Instead, the main benefits appear to materialise within firms themselves. The requirement forces organisations to document cybersecurity responsibilities, processes, and decision-making more systematically.

New Cornell University research finds that platform visibility — not public outrage — largely determines whether audiences keep listening to controversial artists.

Matthew Kubic, assistant professor of accounting, and Sara Toynbee, associate professor of accounting, examined SEC reviews of corporate financial statements. They found regulators were less likely to flag errors when they were reviewing companies audited by their former accounting firms. “Oversight appears less rigorous when prior employment ties are present,” Kubic says.

Gambling companies are reaching young men – the group most likely to exhibit problem gambling behaviour – on social media at more than double the rate of women, a study has found.

A study shows that enrollees in Michigan's Medicaid expansion program had large drops in medical debt in collections and in rates of sub-prime credit scores

About The Study: The results of this economic evaluation quantified the potential impact of changing Advisory Committee on Immunization Practices recommendations. Even brief delays in hepatitis B vaccine initiation were associated with a substantial increase in hepatitis B virus infections, adverse health outcomes, and health care costs. 

After Sweden removed inheritance and gift taxes in 2005, private firms with potential family successors grew faster, invested more, and paid higher corporate taxes than firms without natural heirs, according to a new white paper from the Stockholm School of Economics. The study adds empirical evidence in a policy debate often dominated by ideology and comes as several European countries debate inheritance tax reforms.