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Board structures and board behaviour: A cross-country comparison of privately held SMEs in Belgium, the Netherlands and Norway
Hasselt University, Hasselt, Belgium.
Maastricht University, Maastricht, Netherlands.
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). Lund University, Lund, Sweden.ORCID-id: 0000-0002-0680-1883
Lund University, Lund, Sweden.ORCID-id: 0000-0001-5842-8825
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2014 (Engelska)Ingår i: International Journal of Business Governance and Ethics, ISSN 1477-9048, E-ISSN 1741-802X, Vol. 9, nr 2, s. 197-219Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

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. Copyright © 2014 Inderscience Enterprises Ltd.

Ort, förlag, år, upplaga, sidor
Olney, UK: InderScience Publishers, 2014. Vol. 9, nr 2, s. 197-219
Nyckelord [en]
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
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hh:diva-26218DOI: 10.1504/IJBGE.2014.063279Scopus ID: 2-s2.0-84904692099OAI: oai:DiVA.org:hh-26218DiVA, id: diva2:736827
Anmärkning

This paper is a revised and expanded version of a paper entitled ‘Structures and behaviour: a cross-country comparison of boards of directors in SMEs’ presented at EURAM Annual Conference, Ljubljana, Slovenia, 14–17 May.

Tillgänglig från: 2014-08-09 Skapad: 2014-08-09 Senast uppdaterad: 2018-03-22Bibliografiskt granskad

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Gabrielsson, JonasPolitis, Diamanto

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