Table 1: Sample composition by countries.

FirmsObservations

Civil law6282,723
French tradition3441,433
 France110469
 Italy74284
 Portugal1772
 Spain76331
 The Netherlands31138
 Belgium1356
 Greece2383
German tradition2381,113
 Germany94417
 Japan129613
 Austria1583
Scandinavian tradition46177
 Norway1451
 Sweden1361
 Finland1965

Common law5022,145
 Australia63224
 USA2561,186
 UK183735