Analysis of Companies' Behaviour in Smoothing Conflicts of Interest

Tatiana Dănescu () and Maria Alexandra Botoş
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Tatiana Dănescu: “Petru Maior” University of Târgu Mureş, Romania
Maria Alexandra Botoş: “1 Decembrie 1918” University of Alba Iulia, Romania

Annals of the University of Petrosani, Economics, 2018, vol. 18, issue 1, 45-56

Abstract: Within corporations and large entities, some internal policies and practices are typically designed and regulated to prevent and resolve conflicts of interest. Multinational entities, especially those listed on the stock exchange market, elaborate codes of ethics or internal standards that guide all persons who have contact with the entity, including collaborators. Through this paper, we aim to identify the behaviour of the above-mentioned entities on an international level, regarding the conflict of interest and it’s risks. The results presented are based on a quantitative and qualitative analysis of a sample of 177 multinational entities around the world. In order to achieve the purpose of this research, we took into account over 321 guides, manuals, standards and conflicts of interest policies that were made public by the entities in the selected sample.

Keywords: : conflict of interests; risk management; management; companies’ behavior; code of ethics (search for similar items in EconPapers)
JEL-codes: D01 (search for similar items in EconPapers)
Date: 2018
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