An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX)

This article explores the measurement and assessment of Tone at the Top (TATT) in CEO letters of Dutch listed companies (AEX) over a 10 year period. A combination of quantitative (text analysis) and qualitative research (close reading) is conducted. The main findings indicate that measured TATT is relatively stable for AEX companies over time. However, at closer examination significant deviations from the mean TATT are evident. Possible explanations are provided for these out-of-range TATT scores through the identification of several variables, e.g., difficult operating circumstances, investme... Mehr ...

Verfasser: Versteeg, Bastiaan
Bertrand, Robert
Dokumenttyp: Artikel
Erscheinungsdatum: 2019
Reihe/Periodikum: Versteeg , B & Bertrand , R 2019 , ' An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) ' , Maandblad voor Accountancy en Bedrijfseconomie , vol. 93 , no. 9/10 , pp. 297-305 . https://doi.org/10.5117/mab.93.37770
Schlagwörter: Tone at the top / CEO letters / DICTION
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-29021328
Datenquelle: BASE; Originalkatalog
Powered By: BASE
Link(s) : https://cris.maastrichtuniversity.nl/en/publications/a7d0750d-d212-47a0-ba32-564b28953ba5