Artikel
The ethical commitment of independent directors in different contexts of investor protection
The purpose of this study is to compare, for countries with different legal environments, the degree to which boards of directors may improve corporate ethical behaviour by designing codes of ethics. These codes address issues such as a company's responsibility regarding the quality of its products and services, compliance with laws and regulations, conflicts of interest, corruption and fraud, and protection of the natural environment. Using a sample of firms from 12 countries, we obtain evidence that a greater presence of independent directors on the board leads to the existence of more complex codes of ethics. Moreover, there are significant differences between countries with high levels and countries with low levels of investor protection as regards the effectiveness of independent directors in constraining unethical behaviour by managers."
- Language
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Englisch
- Bibliographic citation
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Journal: BRQ Business Research Quarterly ; ISSN: 2340-9436 ; Volume: 18 ; Year: 2015 ; Issue: 2 ; Pages: 81-94 ; Barcelona: Elsevier España
- Classification
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Management
- Subject
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Codes of ethics
Business ethics
Board independence
Board of directors
Corporate governance
- Event
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Geistige Schöpfung
- (who)
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García-Sanchez, Isabel María
Frías Aceituno, José Valeriano
Rodríguez Domínguez, Luis
- Event
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Veröffentlichung
- (who)
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Elsevier España
- (where)
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Barcelona
- (when)
-
2015
- DOI
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doi:10.1016/j.brq.2014.07.001
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- García-Sanchez, Isabel María
- Frías Aceituno, José Valeriano
- Rodríguez Domínguez, Luis
- Elsevier España
Time of origin
- 2015
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