Tobias Dauth

• For most Polish firms, doing business across borders is very common. In order to identify whether the firms' internationalization is reflected by the internationalization of their upper echelons, we conduct a descriptive study on top managers of firms listed at the Polish stock exchange. We apply a holistic approach to measuring board internationalization by taking into account multiple dimensions (e.g., nationality, international education, international work experience, foreign language skills). Our results show that the average level of top management internationalization in Polish firms is relatively low and barely corresponds with the firms' international business activities.