Table 3.

Difference-in-differences model estimates for value added.

Breach parameters		Coefficient (SE)	P value
Breach time for which ln (revenue) was calculated (reference=0)
	–3	–0.012 (0.019)	.53
	–2	0.007 (0.015)	.64
	–1	0.001 (0.014)	.94
	1	–0.005 (0.018)	.78
	2	0.017 (0.017)	.32
	3	0.025 (0.023)	.28
	Total assets	0.055 (0.016)	.001
	Total labor	0.600 (0.064)	<.001
	Information technology capital	0.045 (0.007)	<.001
	Information technology labor	0.007 (0.003)	.02
	Number of beds	0.091 (0.043)	.04
	Individuals affected	0.000 (0.000)	.27
	Case mix index	0.126 (0.079)	.11
Breach type for which ln (revenue) was calculated
	Hacking or information technology incident (reference)	N/Aa	N/A
	Data theft	0.148 (0.035)	<.001
	Unauthorized access, loss, or other	0.108 (0.021)	<.001
Breach location for which ln (revenue) was calculated
	Desktop computer or laptop (reference)	N/A	N/A
	Electronic medical record	0.070 (0.033)	.04
	Network server, papers, films, or others	0.099 (0.020)	<.001
Year for which the ln (revenue) was calculated (reference=2008)
	2009	0.024 (0.012)	.04
	2010	0.042 (0.013)	.001
	2011	0.049 (0.014)	.001
	2012	0.052 (0.017)	.003
	2013	0.037 (0.017)	.03
	2014	0.021 (0.017)	.22
	2015	0.084 (0.020)	<.001
	2016	0.080 (0.024)	.001
	Constant	5.042 (1.077)	<.001

^aN/A: not applicable.