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Structures and behaviour: A cross-country comparison of boards of directors in SMEs
Hasselt University, Belgium.
Maastricht University, The Netherlands.
Lund University.ORCID iD: 0000-0002-0680-1883
Norwegian School of Management BI.
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2008 (English)In: Proceedings of EURAM Annual Conference 2008, 2008, p. 1-30Conference paper, Published paper (Refereed)
Abstract [en]

Prior cross-country governance studies mainly built on agency theory’s governance model. Recently, the use of this theoretical perspective has been criticized from both institutional theory as well as the behavioural perspective. Institutional theory would predict that a significant part of the variation in board behaviour could be attributed to the institutional context of a country. In contrast, the behavioural perspective follows the reasoning that board behaviour is expected to be determined by firm-specific challenges and needs rather than the broader institutional context and hence, predicts that the institutional context of a country does not explain variation in actual board behaviour. The aim of this study is to examine the empirical validity of these opposing predictions about board behaviour. Using a database of SMEs of three countries with a different governance system (Belgium, the Netherlands and Norway), our statistical analyses mainly support the predictions of the behavioural perspective.

Place, publisher, year, edition, pages
2008. p. 1-30
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hh:diva-5730OAI: oai:DiVA.org:hh-5730DiVA, id: diva2:351541
Conference
European Academy of Management (EURAM) annual conference, Ljubljana, Slovenia, May 14-17th, 2008
Available from: 2010-09-14 Created: 2010-09-14 Last updated: 2018-03-23Bibliographically approved

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Gabrielsson, JonasPolitis, Diamanto

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf