Document Type

Article

Publication Date

2-10-2020

Publication Title

Journal of Business Accounting and Finance Perspective

Volume

2

Issue

1

First page number:

1

Last page number:

11

Abstract

Digital liabilities are the unknown future costs that occur after an event related to digital assets threatens organizational value. These events emerge from: (1) an IT data breach or cybersecurity failure; (2) IT infrastructure limitations that limit future opportunities; and (3) changes in business models that are limited due to IT infrastructure. Potential digital liabilities are not fully understood and can be difficult to quantify. Derived from prior research, this research note proposes four methods, modified from existing research literature, for estimating the cost of digital liabilities prior to a digital asset compromise. We conclude the research note by discussing opportunities for future research in this area.

Keywords

Digital assets; digital liability; risk; valuation

Disciplines

Business Administration, Management, and Operations | Corporate Finance

File Format

PDF

File Size

373 KB

Language

English

Rights

IN COPYRIGHT. For more information about this rights statement, please visit http://rightsstatements.org/vocab/InC/1.0/

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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