Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Voluntary cybersecurity risk disclosures and firms characteristics: the moderating role of the knowledge-intensive industry Subject The topic of the resource Cybersecurity; Cybersecurity risk disclosure; Firm-characteristics; Knowledge-intensive; Voluntary risk disclosure Description An account of the resource Purpose: This study examines voluntary cybersecurity risk disclosures (VCRD) by listed Indian companies. It also investigates how it relates to firm-specific characteristics such as size, leverage, profitability, liquidity, beta, market growth and industry. Design/methodology/approach: The extent of VCRD was measured by assessing the cumulative occurrence of cybersecurity risk keywords in the annual report of 100 listed Indian non-financial companies. Keyword extraction and occurrence counts were performed using Python software. A multiple regression analysis was applied to predict the characteristics of VCRD. Findings: The results showed that the theoretical frameworks underpinned by agency and signalling theories continued to provide a valid explanation of VCRD by Indian companies. Specifically, the findings emphasized the importance of firm size, leverage, and beta as significant VCRD determinants. Additionally, the study found that knowledge-intensive industries had a favourable impact on the extent of VCRD. Research limitations/implications: This study is relevant because it informs company management, regulators and investors about the nature and characteristics of companies that satisfy stakeholder demands to prevent cyber breaches. Originality/value: Understanding disclosure characteristics is crucial from policy and regulatory perspectives. Studies on cybersecurity disclosures are related to developed economies such as the United States of America and Canada. This is the first study to explore this issue in a developing nation, in general, and in India, in particular, where cybersecurity risk disclosure has yet to be recognized. 2025, Harmandeep Singh. Creator An entity primarily responsible for making the resource Singh H. Source A related resource from which the described resource is derived Asian Journal of Accounting Research Publisher An entity responsible for making the resource available Emerald Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2025-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1108/AJAR-12-2023-0413" target="_blank" rel="noreferrer noopener">https://doi.org/10.1108/AJAR-12-2023-0413</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85215929608&amp;doi=10.1108%2FAJAR-12-2023-0413&amp;partnerID=40&amp;md5=c0a78af60d01dd78b1973f4b180423ae" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85215929608&amp;doi=10.1108%2fAJAR-12-2023-0413&amp;partnerID=40&amp;md5=c0a78af60d01dd78b1973f4b180423ae</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 24599700 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Singh H., School of Commerce, Finance and Accountancy, Christ University, Bangalore, India