• Login
    View Item 
    •   Home
    • Theses and Dissertations
    • Theses and Dissertations
    • View Item
    •   Home
    • Theses and Dissertations
    • Theses and Dissertations
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All of TUScholarShareCommunitiesDateAuthorsTitlesSubjectsGenresThis CollectionDateAuthorsTitlesSubjectsGenres

    My Account

    LoginRegister

    Help

    AboutPeoplePoliciesHelp for DepositorsData DepositFAQs

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    MODERN PRIVACY REGULATION, INTERNAL INFORMATION QUALITY, AND OPERATING EFFICIENCY: EVIDENCE FROM THE GENERAL DATA PROTECTION REGULATION

    • CSV
    • RefMan
    • EndNote
    • BibTex
    • RefWorks
    Thumbnail
    Name:
    Maex_temple_0225E_14974.pdf
    Size:
    692.8Kb
    Format:
    PDF
    Download
    Genre
    Thesis/Dissertation
    Date
    2022
    Author
    Maex, Steven cc
    Advisor
    Krishnan, Jagan
    Krishnan, Jayanthi
    Committee member
    Krishnan, Jagan
    Krishnan, Jayanthi
    Liang, Yi
    Park, Hyun Jong
    Wattal, Sunil
    Department
    Business Administration/Accounting
    Subject
    Accounting
    Cybersecurity
    Information governance
    Information technology material weaknesses
    Management guidance
    Restatements
    Permanent link to this record
    http://hdl.handle.net/20.500.12613/8053
    
    Metadata
    Show full item record
    DOI
    http://dx.doi.org/10.34944/dspace/8025
    Abstract
    In May 2018, the European Union enacted the General Data Protection Regulation (GDPR). I examine its impact on firms’ internal information quality (IIQ) and operating efficiency in the United States. Although privacy regulations, such as GDPR, target one subset of firms’ information assets (i.e., personal data), academics and practitioners have emphasized the ability of these regulations to drive broad improvements in firms’ information management practices resulting in higher quality information available for decision making and, by extension, more efficient operations. At the same time, GDPR’s regulatory mandates are likely to burden operations. Using multiple modeling approaches to identify the effect of GDPR on US firms and a variety of IIQ proxies from financial reports and disclosures, I find that (a) GDPR leads to improvements in IIQ for impacted firms and (b) that these improvements in IIQ are beneficial to firm operations. However, the regulatory burden of GDPR has overwhelmed these benefits resulting in a negative net effect on firms’ operating efficiency.
    ADA compliance
    For Americans with Disabilities Act (ADA) accommodation, including help with reading this content, please contact scholarshare@temple.edu
    Collections
    Theses and Dissertations

    entitlement

     
    DSpace software (copyright © 2002 - 2023)  DuraSpace
    Temple University Libraries | 1900 N. 13th Street | Philadelphia, PA 19122
    (215) 204-8212 | scholarshare@temple.edu
    Open Repository is a service operated by 
    Atmire NV
     

    Export search results

    The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

    By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

    To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

    After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.