Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior
Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of et...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2018
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| In: |
Journal of business ethics
Year: 2018, Volume: 151, Issue: 3, Pages: 693-705 |
| Further subjects: | B
Financial Reporting
B Code of ethics for financial officers B Restatements B Section 406 B Sarbanes–Oxley |
| Online Access: |
Volltext (lizenzpflichtig) |
