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首页> 外文期刊>International journal of business governance and ethics >Board structures and board behaviour: a cross-country comparison of privately held SMEs in Belgium, the Netherlands and Norway
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Board structures and board behaviour: a cross-country comparison of privately held SMEs in Belgium, the Netherlands and Norway

机译:董事会结构和董事会行为:比利时,荷兰和挪威的私营中小企业的跨国比较

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摘要

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.
机译:在这项研究中,我们检查并比较了私营中小型企业的正式董事会结构和实际董事会行为。我们整合并基于公司制度理论和行为理论的思想,提出私有公司具有特定的治理需求,这些需求将正式的董事会结构与实际的董事会行为“脱钩”。按照这种逻辑,我们期望董事会的结构在各个国家有所不同,而董事会的行为则不会。我们在比利时,荷兰和挪威的中小型企业的跨国样本中对此进行了测试。实证结果支持以下论点:董事会结构在很大程度上与私营中小型企业的实际董事会行为脱钩。总体而言,研究结果表明,尽管正式的董事会结构存在国家差异,但仍可以在各国之间协调和传播董事会发展研究和实践。

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