Innovative and Novel Research Datasets Related to Cybersecurity Risk Disclosures: A Research Note

Abstract

This research note describes an innovative dataset that was developed and used by Gao, Calderon, and Tang (2020) and Calderon and Gao (2021) to examine cybersecurity risk disclosures. Our innovative dataset and contemporary text analytics methodology allowed us to develop interesting insights and identify various patterns in the disclosure of cybersecurity risks that publicly traded companies face. We believe that researchers can learn from our data and methodology, and contribute further to the literature on corporate disclosure in general and cybersecurity risks in particular.