International Corporate Governance and Firm Performance: An Empirical Analysis Abe de Jong Erasmus University Rotterdam Carles Gispert University Autonoma Barcelona Rezaul Kabir Tilburg University Luc Renneboog Tilburg University Second draft, May 2002 JEL code: G30, G32 We are indebted to Marcel Das, Piet Moerland and Theo Nijman who earlier took part with us in a related research project. We also thank Jana Fidrmucova and Peter Roosenboom for helping us in data collection.