Communicating transparancy : a genre network approach : how do corporate governance codes - the SOX and the Tabaksblad Code - affect Dutch cross-listed companies' corporate communication?

The financial scandals around 2000 caused the need for changes in the corporate governance systems. The consequence was the establishment of the US Sarbanes-Oxley Act and the Dutch Tabaksblat Code. These corporate governance codes include rules for 'good governance'. The goal of 'good governance' is company transparency. If listed companies comply with the codes' rules transparency has been achieved. That would imply that 'good governance' has been collectively accepted. Corporate communication is an important part of 'good governance'. Most rules included in the codes are communication rules.... Mehr ...