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Commonality in Codes of Ethics

机译:道德守则中的共同点

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We create a database of company codes of ethics from firms listed on the Standard & Poor's 500 Index and, separately, a sample of small firms. The SEC believes that "ethics codes do, and should, vary from company to company." Using textual analysis techniques, we measure the extent of commonality across the documents. We find substantial levels of common sentences used by the firms, including a few cases where the codes of ethics are essentially identical. We consider these results in the context of legal statements versus value statements. While legal writing often mandates duplication, we argue that value-based statements should be held to a higher standard of originality. Our evidence is consistent with isomorphic pressures on smaller firms to conform.
机译:我们从标准普尔500指数中列出的公司以及小公司样本中创建公司的道德守则数据库。 SEC认为,“道德规范确实而且应该因公司而异”。使用文本分析技术,我们可以衡量文档之间的共通程度。我们发现公司使用了相当多的普通句子,包括一些道德守则基本相同的情况。我们在法律声明与价值声明的背景下考虑这些结果。虽然法律写作通常要求重复,但我们认为基于价值的陈述应遵循更高的原创性标准。我们的证据与对较小公司的同构压力一致。

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