5. Conclusie
5.3 Suggesties voor verder onderzoek
Naar de informatiewaarde van de uitleg van afwijkingen van best-practice bepalingen is weinig onderzoek gedaan. De pioniers op dit gebied, Arcot en Bruno, hebben hier voor het eerst onderzoek naar gedaan in 2006. Daarna volgde in 2009 hun vervolgonderzoek naar factoren die invloed zouden kunnen hebben op de informatiewaarde. Ook Hooghiemstra (2012) heeft onderzoek gedaan naar factoren die van invloed zouden kunnen zijn op de informatiewaarde.
Verder onderzoek zou zich in eerste instantie kunnen toespitsen op overige factoren die ook van invloed zouden kunnen zijn op de informatiewaarde van de uitleg van non-compliance. Dit is vooral van nut voor de opstellers van corporate governance codes om met behulp van die wetenschap corporate governance codes zo op te stellen dat de informatiewaarde zal toenemen.
Tot slot zou het interessant kunnen zijn om door middel van kwalitatief onderzoek te kijken in hoeverre gebruikers van jaarrekeningen zich laten informeren door verklaringen voor non-compliance.
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