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http://hdl.handle.net/1942/17211
Title: | Board structures and board behaviour: a cross-country comparison of privately held SMEs in Belgium, the Netherlands and Norway | Authors: | VOORDECKERS, Wim VAN GILS, Anita Gabrielsson, Jonas Politis, Diamanto Huse, Morten |
Issue Date: | 2014 | Source: | International Journal of Business Governance and Ethics, 9 (2), p. 197-219 | Abstract: | In this study, we examine and compare formal board structures and actual board behaviour in privately held SMEs. We integrate and build on ideas from institutional theory and the behavioural theory of the firm to propose that privately held firms have specific governance needs that 'decouple' formal board structures from actual board behaviour. Following this logic, we expect board structures to vary across countries while board behaviour does not. We test this in a cross-country sample of SMEs in Belgium, the Netherlands and Norway. The empirical results support the proposition that board structures are largely decoupled from actual board behaviour in privately held SMEs. Overall, the findings imply that it is possible to coordinate and disseminate board development research and practice across countries despite national differences in formal board structures. | Keywords: | board structures; board behaviour; cross-country corporate governance; Belgium; The Netherlands; Norway; SMEs; small and medium-sized enterprises; institutional theory; behavioural theory of the firm; board of directors; national differences. | Document URI: | http://hdl.handle.net/1942/17211 | Link to publication/dataset: | http://www.inderscience.com/info/inarticle.php?artid=63279 | ISSN: | 1477-9048 | DOI: | 10.1504/IJBGE.2014.063279 | Rights: | Copyright © 2014 Inderscience Enterprises Ltd. | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2016 |
Appears in Collections: | Research publications |
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IJBGE090205 VOORDECKERS (1).pdf Restricted Access | 172.49 kB | Adobe PDF | View/Open Request a copy |
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