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A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk?

Published in Journal of Accounting Literature • Mar 3, 2026
NobleIDNI7P48W42R08S37
Authors:
Duo Wang
,
Yanxi Li

Abstract

Purpose The purpose of this paper is to examine the influence of cybersecurity legislation on corporate debt default risk and its underlying mechanism. Design/methodology/approach This study investigates the potential of China's Cybersecurity Law (CSL) to affect corporate debt default risk using the...

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