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has been cited by the following article:

• TITLE: CEO Duality and Firm Distress

  AUTHORS: Georgios Kolias, Nikolaos Arnis, Efstratios Kypriotelis

  KEYWORDS: CEO Duality, Financial Distress, Average Treatment Effects

  JOURNAL NAME: Open Journal of Accounting, Vol.8 No.2, April 30, 2019

  ABSTRACT: This study examines the relationship between firm performance and corporate governance structure, mainly leadership structure. The leadership structure is strongly related to CEO duality. There are several aspects and dimensions of this relation, which may influence the corporate performance but this study focuses on the extreme situation where this relation reaches its ends, namely the corporation collapse. This paper has considered the factors that can cause corporate failure and its governance inability to attain their objectives. Data were collected from 385 bankrupt and 14.000 non-bankrupt unlisted Greek firms for a period of ten years in order for a model to be drawn, indicating the possibility of those firms incorporated under duality to bankrupt.