資訊系統和網際網路在現今的商業世界中佔有主導地位，作為企業倚重的管理工具，企業大部分的操作程序都是通過資訊系統來完成。然而隨著資訊系統和網際網路的發展，資訊安全的威脅也隨著時間演變。即使資訊系統安全控管技術日趨完整，但企業組織想要完全防止資訊安全問題是難以實行的，資訊安全是一個不斷發展的研究領域與商業世界的實際利益息息相關。
近年來國際間不斷有重大資訊安全事件發生，根據國家通訊傳播委員會統計台灣在過去三年截至2016年8月的入侵攻擊與網頁攻擊次數累積達21萬次，伴隨而來的賠償費用和官司訴訟費用等支出，都將影響投資人權益及對該企業的看法，更顯資訊安全事件對於企業所造成的影響不容忽視。故本研究使用事件研究法，檢定資訊安全事件發生時，企業之股東財富是否因資訊安全事件，產生異常報酬(AR)及異常成交量(AV)；再以迴歸檢定方法探討造成企業股價異常報酬之可能原因。
The information system and the Internet play a leading role in today's business world, as enterprises rely on management tools, most of the operating procedures are completed through the information system. However, with the development of information systems and the Internet, the threat of information security evolves over time. Even if the information system security control technology becomes more and more complete and powerful, However, it is difficult for the enterprise organization to completely prevent the problem of information security, information security is a continuous development of the field of research and the actual interests of the business world is closely related.
In recent years the world continue to have a major information security incidents, according to the National Communications Commission statistics of Taiwan in the past three years as of August 2016 software vulnerabilities and cyberattacks accumulated up to 210 thousand times, and accompanied by the cost of compensation and lawsuit costs and other expenses, it will affect the rights and interests of investors and the view of the enterprise, It shows that the impact of information security incidents on the enterprise can not be ignored. Therefore, this study uses the event study method to test the occurrence of information security incidents, whether the shareholder wealth of the enterprise is due to information security event, abnormal return (AR) and abnormal trading volume (AV), and the possible reasons for abnormal returns of enterprises' stock price can be discussed by the method of regression analysis.
