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Please use this identifier to cite or link to this item: 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
Citation: 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.
URI: http://hdl.handle.net/1942/17211
Link to publication: http://www.inderscience.com/info/inarticle.php?artid=63279
DOI: 10.1504/IJBGE.2014.063279
ISSN: 1477-9048
Category: A1
Type: Journal Contribution
Validation: vabb, 2016
Appears in Collections: Research publications

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