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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.
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (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 (English)In: International Journal of Business Governance and Ethics, ISSN 1477-9048, E-ISSN 1741-802X, Vol. 9, no 2, p. 197-219Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Olney, UK: InderScience Publishers, 2014. Vol. 9, no 2, p. 197-219
Keywords [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
National Category
Business Administration
Identifiers
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
Note

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.

Available from: 2014-08-09 Created: 2014-08-09 Last updated: 2018-03-22Bibliographically approved

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Gabrielsson, JonasPolitis, Diamanto

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Citation style
  • apa
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