[ffreitasalves]

From the Abstract and Conclusion it seems this paper was driven to show a specific result instead of discovering something. As the author wrote in the conclusion:

"This research was initiated to make code quality a business concern by putting numbers on the impact of low-quality code. We chose this line of research since code quality has been an abstract concept that rarely gets adequate attention at the management level"

As a software manager, of course, I know Code Quality is important as it is at the core of maintaining a business software in the long run, especially when you have multiple teams and are hiring new engineers.

The thing is, IMO, even when you have code quality as a value in your team, you will have different opinions about which code quality standards are you going to have and some groups don't feel ok whatever the decision is.