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Journal of Financial Economics Vol. 112 No. 3 2014

Freedom of choice between unitary and two-tier boards: An empirical analysis

François Belot1,2; Edith Ginglinger; Myron B. Slovin3; Marie E. Sushka4,3

1 CY Cergy Paris Université · 2 Théorie Économique, Modélisation et Applications · 3 HEC Paris · 4 Arizona State University

Abstract

We examine board structure in France, which since 1966 has allowed firms the freedom to choose between unitary and two-tier boards. We analyze how this choice relates to characteristics of the firm and its environment. Firms with severe asymmetric information tend to opt for unitary boards; firms with a potential for private benefits extraction tend to adopt two-tier boards. Chief executive officer turnover is more sensitive to performance at firms with two-tier boards, indicating greater monitoring. Our results are broadly consistent with the Adams and Ferreira (2007) model and suggest that gains result from allowing freedom of contract about board structure.

DOI
10.1016/j.jfineco.2014.02.011
Volume
112
Issue
3
Pages
364-385
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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