A Safe Harbor for Ransomware Payments: Protecting Stakeholders, Hardening Targets, and Defending National Security
In: New York University Journal of Law and Business, Band 18, Heft 2
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In: New York University Journal of Law and Business, Band 18, Heft 2
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In: University of Pennsylvania Journal of Business Law, Band 23, Heft 2
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Working paper
In: Ohio State Law Journal, Band 73, Heft 5, S. 1217
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In: Washburn Law Journal, Band 50, Heft 3
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In: Securities Regulation Law Journal, Band 39, Heft 1
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In: Georgia Law Review, Band 45, Heft 2, S. 489
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In: Hastings Business Law Journal, Band 7, S. 13
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In: Quinnipiac Law Review, Band 27, Heft 1
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In: Virginia Law & Business Review, Band 17, Heft 2
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In: Florida State University Law Review, Band 46, Heft 4
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In: Volume 96:3 of the Nebraska Law Review, Forthcoming
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In: Review of financial economics: RFE, Band 37, Heft 1, S. 149-167
ISSN: 1873-5924
AbstractUsing a sequential experiment, this study examines whether integration of material environmental, social, and governance (ESG) priorities into corporate strategy impacts investors' short‐ and long‐term stock price assessments and investment allocation. In our examination, we consider the potential moderating effect of financial performance. We find that integration of ESG priorities into strategy does not have a significant effect on investors' price assessments or investment allocation. This is true regardless of the trend in the company's financial performance. Our results hold across various demographics and the levels of investment knowledge and investment experience. Investors' perception of relevance and reliability of material ESG information, however, has a mediating effect on their long‐term price assessment and investment allocation. Overall, our findings suggest that any future requirements on disclosure of ESG information by regulators and standard setters should aim to improve investors' perception of the relevance and reliability of that information.