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 r...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2019-10-01
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| Series: | MAB |
| Online Access: | https://mab-online.nl/article/37770/download/pdf/ |
| _version_ | 1818691947150180352 |
|---|---|
| author | Bastiaan Versteeg Robert Bertrand |
| author_facet | Bastiaan Versteeg Robert Bertrand |
| author_sort | Bastiaan Versteeg |
| collection | DOAJ |
| description | 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, investments and disinvestments, changes in the composition of supervisory boards, corporate governance, and compliance with law and regulations. |
| first_indexed | 2024-12-17T12:49:59Z |
| format | Article |
| id | doaj.art-3ea81421d51d4bc3aeda6985a0f6e4a6 |
| institution | Directory Open Access Journal |
| issn | 2543-1684 |
| language | English |
| last_indexed | 2024-12-17T12:49:59Z |
| publishDate | 2019-10-01 |
| publisher | Pensoft |
| record_format | Article |
| series | MAB |
| spelling | doaj.art-3ea81421d51d4bc3aeda6985a0f6e4a62022-12-21T21:47:38ZengPensoftMAB2543-16842019-10-01939/1029730510.5117/mab.93.3777037770An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX)Bastiaan Versteeg0Robert Bertrand1UnaffiliatedMaastricht UniversityThis 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, investments and disinvestments, changes in the composition of supervisory boards, corporate governance, and compliance with law and regulations.https://mab-online.nl/article/37770/download/pdf/ |
| spellingShingle | Bastiaan Versteeg Robert Bertrand An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) MAB |
| title | An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) |
| title_full | An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) |
| title_fullStr | An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) |
| title_full_unstemmed | An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) |
| title_short | An exploration on measuring and assessing ‘Tone at the Top’ with Dutch listed companies (AEX) |
| title_sort | exploration on measuring and assessing tone at the top with dutch listed companies aex |
| url | https://mab-online.nl/article/37770/download/pdf/ |
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