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Record W4415879263 · doi:10.1016/j.bar.2025.101783

Cybersecurity and cost management

2025· article· en· W4415879263 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueThe British Accounting Review · 2025
Typearticle
Languageen
FieldComputer Science
TopicInformation and Cyber Security
Canadian institutionsBrock University
Fundersnot available
KeywordsMandateCost reductionData breachOptimismCost accountingCost centreCost databaseMarket liquidityImplicit costFixed cost

Abstract

fetched live from OpenAlex

We investigate the effects of the data breach notification (DBN) mandate in the U.S. on firms’ selling, general, and administrative (SG&A) cost behavior. We find that firms affected by these laws show reduced SG&A cost stickiness. This reduction is attributed to diminishing managerial optimism about future sales following the implementation of DBN laws, arising from an anticipated increase in the disclosure of data breaches, which leads to more pronounced cost reductions when sales decline. Additionally, firms with higher adjustment costs, greater breach likelihood, and lower liquidity experience more pronounced effects. Finally, we document improved operating efficiency, accompanied by lower future capital expenditures, for firms with reduced cost stickiness following the DBN. These findings contribute to cost management and data breach literature by demonstrating how DBN laws reshape managerial behavior, improving cost structures and operational efficiency.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Review · Consensus signal: none
Teacher disagreement score0.928
Threshold uncertainty score0.878

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0010.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.007
GPT teacher head0.243
Teacher spread0.236 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it