Type of Publication: | Journal article |
Publication status: | Published |
URI (citable link): | http://nbn-resolving.de/urn:nbn:de:bsz:352-0-306602 |
Author: | Volonté, Christophe |
Year of publication: | 2015 |
Published in: | Management International Review ; 55 (2015), 1. - pp. 77-118. - ISSN 0938-8249. - eISSN 1861-8901 |
DOI (citable link): | https://dx.doi.org/10.1007/s11575-014-0216-5 |
Summary: |
We investigate the effect of culture on corporate governance using the extraordinary opportunity that the corporate landscape of Switzerland provides. Within a single institutional framework (e.g., Swiss federal corporate law), we use language (German and French) and religion (Roman Catholicism and Protestantism) as proxies for culture. These groups share a distinct set of values particularly in their tolerance for hierarchical structures. We observe that firms in Swiss–French areas and firms in Roman Catholic cantons are more likely to have one-tier boards, whereas two-tier boards are more prevalent in Swiss–German areas and Protestant cantons. Furthermore, board composition is significantly driven by language. In contrast, ownership and equity structure are not significantly related to culture.
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Subject (DDC): | 330 Economics |
Keywords: | Corporate governance, Board of directors, Ownership structure, Culture, Language, Religion |
Link to License: | In Copyright |
Bibliography of Konstanz: | Yes |
VOLONTÉ, Christophe, 2015. Culture and Corporate Governance : The Influence of Language and Religion in Switzerland. In: Management International Review. 55(1), pp. 77-118. ISSN 0938-8249. eISSN 1861-8901. Available under: doi: 10.1007/s11575-014-0216-5
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