On the morning of February 20, 2025, at the invitation of the School of Management, Associate Professor Yanlei Zhang from Copenhagen Business School delivered an academic lecture themed "Data Breach Disclosure Laws and Corporate Tax Planning Activities" in Lecture Hall 214 of the School of Management at the Chang'an Campus. This lecture marked the first session of the 2025 Overseas Lecture Series hosted by the School of Management. Chaired by Associate Professor Haowen Tian, it was attended by more than 20 young faculty members and graduate students.

In his lecture, Associate Professor Zhang Yanlei introduced the current global legal landscape of data breaches and their profound impact on business operations, particularly focusing on the implementation status of data breach disclosure laws. By analyzing changes in laws and regulations across multiple countries, he explored the important role of U.S. data breach disclosure laws in corporate financial management and tax planning, and analyzed the potential challenges and opportunities that these laws may bring to corporate tax arrangements. Through rigorous theoretical analysis and empirical testing, Associate Professor Zhang helped the faculty and students present gain a clearer understanding of the application of data breach laws and their close relationship with corporate tax planning. The audience conducted in-depth discussions on how enterprises can comply with regulatory requirements and optimize financial decisions against the backdrop of the rapid development of modern information technology.

This lecture not only provided the faculty and students of the School of Management with professional knowledge regarding data security risks but also further strengthened the school's scientific research cooperation and academic exchanges with international counterparts, promoting mutual learning and development in cross-border academic research.

[Lecturer's Biography]

Associate Professor Yanlei Zhang is currently a Tenured Associate Professor in the Department of Accounting at Copenhagen Business School in Denmark, and also serves as a Research Fellow at the Danish Finance Research Institute. His research areas include financial analysis, corporate social responsibility, and data assets. He has published numerous academic papers in prestigious journals such as Journal of Banking and Finance, Journal of Business Ethics, Journal of Accounting and Public Policy, China Economic Quarterly, and China Industrial Economics. In addition, Associate Professor Zhang has presided over and participated in several national-level research projects, including those funded by the Spanish Ministry of Economy and the National Social Science Foundation of China.

[Written by Li Dongze; Reviewed by Shao Jing & Zhang Shuang]