Commonality in Codes of Ethics

We create a database of company codes of ethics from firms listed on the Standard & Poor’s 500 Index and, separately, a sample of small firms. The SEC believes that “ethics codes do, and should, vary from company to company.” Using textual analysis techniques, we measure the extent of commonalit...

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Bibliographic Details
Authors: Forster, Margaret (Author) ; Loughran, Tim (Author) ; McDonald, Bill (Author)
Format: Electronic Article
Language:English
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Published: Springer 2009
In: Journal of business ethics
Year: 2009, Volume: 90, Issue: 2, Pages: 129-139
Further subjects:B Plagiarism
B textual analysis
B Regulation
B code of ethics
Online Access: Volltext (lizenzpflichtig)