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Does Religious Affiliation Influence the Design of Corporate Governance? Evidence from the Global Microfinance Industry

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  • Kwame Ohene Djan
  • Roy Mersland

    (UIA - University of Agder)

Abstract

Does religious affiliation influences the governance choices of firms? Using data from the global microfinance industry we theorize that Christian Microfinance Institutions (MFIs) should have slacker governance compared with secular MFIs. Our overall results indicate that Christian MFIs do not have a slacker governance design. For instance, Christian MFIs tend to have higher audit quality and a significantly higher number of board meetings compared with secular MFIs. The tests indicate, however, that Christian MFIs are relatively less regulated by national banking authorities.

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  • Kwame Ohene Djan & Roy Mersland, 2017. "Does Religious Affiliation Influence the Design of Corporate Governance? Evidence from the Global Microfinance Industry," Post-Print hal-05221007, HAL.
    • Handle: RePEc:hal:journl:hal-05221007
    DOI: 10.1002/jsc.2113
    Note: View the original document on HAL open archive server: https://hal.science/hal-05221007v1
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