Journal of Accounting Research · 2022

Boards of a Feather: Homophily in Foreign Director Appointments Around the World

John Manuel Barrios, Helena Isidro, Pietro A. Bianchi & Dhananjay Nanda

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We examine how similarity between a firm's home country and a director's—shared institutional, legal, and social characteristics, or country-pair homophily—shapes foreign director appointments. Using 169,472 directors across 26,940 boards in 38 countries from 2000 to 2013, we estimate a gravity model that also controls for economic size (GDP) and geographic proximity.

Homophily is a significant determinant of foreign appointments, though economic size matters more: homophily accounts for roughly 20% of the GDP effect, and a one-standard-deviation increase in cultural and institutional proximity is associated with about 22% more foreign directors. Homophily also holds back appointments of directors from high-governance countries to firms in low-governance countries, which may limit the role of board internationalization in the global convergence of governance.

Homophily Shapes Appointments

Shared language, legal origin, and colonial ties between two countries raise the number of cross-border director appointments between them.

Economic Size Matters More

A country-pair's GDP is the strongest predictor of foreign appointments; homophily is about 20% of that effect, comparable to geographic proximity.

A Governance Gap

Homophily limits appointments of directors from high-governance countries to firms in low-governance countries, where outside oversight could matter most.

How We Estimate It

We use a gravity model (OLS, with Poisson pseudo-maximum-likelihood as a check) with origin, destination, and year fixed effects, controlling for GDP and geographic distance.

Figure 1: Gravity-Model Determinants of Foreign Director Appointments
Left: Poisson pseudo-maximum-likelihood coefficients on the country-pair homophily and gravity terms—cultural & institutional proximity (+0.20), colonial ties (+0.30), and geographic distance (−0.33). Right: the economic magnitude of a one-standard-deviation change, expressed as a share of the standard deviation of foreign directors. Economic size (GDP) is the dominant force (43.7%); country-pair homophily (8.8%) is about 20% of the GDP effect and comparable to geography (8.0%). Sample: 169,472 directors across 26,940 boards in 38 countries, 2000–2013. *** p < 0.01.
Figure 1: Gravity-model coefficients and economic magnitudes of homophily, GDP, and geographic distance in foreign director appointments
Figure 2: How Country-Pair Homophily Shapes Appointments
Conceptual diagram of the matching process. The supply of directors and firms' demand for board expertise meet through country-pair homophily—cultural and institutional proximity and colonial ties. Directors are appointed from similar countries at higher rates (a one-standard-deviation increase in cultural proximity is associated with about 22% more foreign directors), and the same homophily creates a governance gap that holds back appointments from high-governance to low-governance settings. Economic size (GDP) remains the dominant force; homophily adds roughly 20% on top, net of the gravity controls.
Figure 2: Conceptual diagram of how country-pair homophily shapes foreign director appointments and creates a governance gap

Our sample covers 169,472 directors across 26,940 boards in 38 countries from 2000 to 2013. We estimate a gravity model of foreign director appointments that includes origin, destination, and year fixed effects and controls for economic size (GDP) and geographic distance, so country-pair homophily is measured net of the standard gravity forces. Poisson pseudo-maximum-likelihood serves as a robustness check.

Barrios, John Manuel, Helena Isidro, Pietro A. Bianchi, and Dhananjay Nanda. “Boards of a Feather: Homophily in Foreign Director Appointments Around the World.” Journal of Accounting Research 60, no. 4 (2022): 1293–1335.
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