haku: @author Tyson, S. / yhteensä: 13
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| Tekijä: | Point, S. Tyson, S. |
| Otsikko: | What do French Annual Reports Reveal About the Internationalisation of companies? |
| Lehti: | European Management Journal
1999 : VOL. 17:5, p. 555-568 |
| Asiasana: | COMPANY REPORTS INTERNATIONALIZATION MERGERS JOINT BUSINESS VENTURES FRANCE |
| Kieli: | eng |
| Tiivistelmä: | The current strategies used by companies emphasise the in- ternational dimension. There is an increasing trend for lar- ger french companies to merge and enter into joint ventures with other european counterparts. If french companies are more and more concerned about conducting international activities, how do they communicate this dimension to their stakeholders through annual reports? From a consideration of the aims of these reports which highlights the difficulties in disclosing sensitive information, this paper gives a ty- pology of disclosures in the annual reports of 42 leading french companies. This shows that the companies sometimes did not disclose as much information as they could about the international dimension of the firm, but sometimes they pro- vided overwhelming information. French companies seem to emphasise descriptive information. |
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