Code of conduct characteristics: do they matter for Corporate Reporting quality

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dc.contributor.advisorBraam, G.J.M.
dc.contributor.authorSijakovic, Lisa
dc.date.issued2018-06-27
dc.description.abstractThe reduction of conduct risk became more important after the occurrence of several conduct-related scandals. In order to reduce conduct risk, companies developed and implemented codes of conduct: documents that should guide corporate behavior and make companies behave more ethically. However, previous research provided mixed results on whether these codes of conduct are positively associated with corporate ethical behavior. This study explores the content characteristics of codes of conduct that are positively associated with corporate reporting quality. Using a mixed methods approach, this study focused on the associations between corporate reporting quality and five content characteristics of codes of conduct: (1) length; (2) punishments; (3) reporting procedures; (4) examples and (5) tone. The results indicated that the length of a code of conduct was negatively associated with financial reporting quality, while the other content characteristics were not significantly associated with financial reporting quality. None of the content characteristics turned out to be significantly associated with non-financial reporting quality.en_US
dc.identifier.urihttp://theses.ubn.ru.nl/handle/123456789/5864
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleCode of conduct characteristics: do they matter for Corporate Reporting qualityen_US
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