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Boards of directors in family firms: a generational perspective 总被引:1,自引:0,他引:1
The purpose of this study is to advance the understanding of boards of directors in family firms. Building on generational
changes in family attributes, we argue that firms in a different generational phase have different governance needs and characteristics.
With regard to board task needs, the empirical results indicate a convex generational evolution in the need for board advice,
and a rise over the generations in the need for board control. With regard to board composition, we find that the likelihood
of having an outside director on the board has a convex generational trend. This relationship seems to be fully mediated by
the firm’s board task needs. Furthermore, the number of family directors seems to increase over the generations. This study
demonstrates that it is important to consider the generational phase of the family firm in order to understand its governance
system.
相似文献
Yannick BammensEmail: |
23.
Volume Contents
Contents of Volume 14 相似文献24.
25.
Anita Engels 《Accounting, Organizations and Society》2009,34(3-4):488-498
European companies were confronted with new organisational challenges when the European Emissions Trading Scheme (EU ETS) was introduced in 2005. What were their cognitive sources for developing an orientation in this scheme? This paper presents original data from a survey of the University of Hamburg, dealing with companies’ responses to the EU ETS in 2005–2007. The survey was conducted three times and addressed all companies covered by the trading scheme in Germany, the United Kingdom, Denmark and the Netherlands (response rate of 19%–23% over three years). Results are provided on the share of companies that traded emission allowances, on the knowledge of their own CO2 abatement costs, on the organisational unit that was responsible for decisions on emissions trading, and on the use of internal and external sources of advice. The data thus provides an insight into the cognitive resources that companies brought to bear when looking for an orientation in the new trading scheme. The sources of advice and the internal assignment of responsibility build the framework of competencies in which companies learn to account for carbon. 相似文献
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Research collaboration has become an important characteristic of contemporary academia and is of prime importance for the academic career opportunities of young scholars. For the purposes of this study research collaboration is a formal manifestation of intellectual collaboration in scientific research and involves the participation of two or more authors in the production of a joint publication. The paper reports the findings of a quantitative online survey sent to tourism scholars to explore their career and collaboration patterns in co-authored publications in tourism research. The results indicate that there are divergent perspectives on research collaboration and that collaboration characteristics change as scholars progress through their careers. The paper proposes a research career lifecycle to explain the patterns in tourism research collaboration. 相似文献
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This paper explores how bank characteristics and the institutional environment influence the composition of banks’ loan portfolios. We use a new and unique data set based on the EBRD Banking Environment and Performance Survey (BEPS), which was conducted for 220 banks in 20 transition countries. We show that bank ownership, bank size, and legal creditor protection are important determinants of the composition of banks’ loan portfolios. In particular, we find that foreign banks play an active role in mortgage lending. Moreover, banks that perceive pledge and mortgage laws to be of high quality choose to focus more on mortgage lending. 相似文献
29.
Kurz kommentiert
Kurz kommentiert 相似文献30.