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Author: | Santema, S. Rijt, J. Van de |
Title: | Strategy disclosure in Dutch annual reports |
Journal: | European Management Journal
2001 : FEB, VOL. 19:1, p. 101-108 |
Index terms: | COMPANY REPORTS DISCLOSURE STRATEGY NETHERLANDS |
Language: | eng |
Abstract: | The main question asked in this article is: to what extent do Dutch firms disclose their strategy in their annual reports? The authors report on a recent survey to show that companies disclose only thinly, and with some variation on strategy-related topics. |
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