Culture and Corporate Governance : The Influence of Language and Religion in Switzerland

Volonté, Christophe

Culture and Corporate Governance : The Influence of Language and Religion in Switzerland

Dateien

Volonte_0-306602.pdfGröße: 168.63 KBDownloads: 2150

Datum

2015

Open Access-Veröffentlichung

Open Access Green

Sammlungen

Wirtschaftswissenschaften

Publikationstyp

Zeitschriftenartikel

Publikationsstatus

Published

Erschienen in

Management International Review. 2015, 55(1), pp. 77-118. ISSN 0938-8249. eISSN 1861-8901. Available under: doi: 10.1007/s11575-014-0216-5

Zusammenfassung

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.

Fachgebiet (DDC)

330 Wirtschaft

Schlagwörter

Corporate governance, Board of directors, Ownership structure, Culture, Language, Religion

Zitieren

ISO 690

VOLONTÉ, Christophe, 2015. Culture and Corporate Governance : The Influence of Language and Religion in Switzerland. In: Management International Review. 2015, 55(1), pp. 77-118. ISSN 0938-8249. eISSN 1861-8901. Available under: doi: 10.1007/s11575-014-0216-5

BibTex

@article{Volonte2015Cultu-32125,
  year={2015},
  doi={10.1007/s11575-014-0216-5},
  title={Culture and Corporate Governance : The Influence of Language and Religion in Switzerland},
  number={1},
  volume={55},
  issn={0938-8249},
  journal={Management International Review},
  pages={77--118},
  author={Volonté, Christophe}
}

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