Content Analysis of Annual Reports for Corporate Strategy and Risk

Edward H. Bowman
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Edward H. Bowman: The Wharton School, University of Pennsylvania, Philadelphia, Pennsylvania 19104

Interfaces, 1984, vol. 14, issue 1, 61-71

Abstract: Annual report content analysis is used to explore corporate strategy and elements of risk and return. Sets of reports from three industries, food processing, computer peripherals, and containers, show relationships which are otherwise difficult to obtain and which can be tested for validity. Revealed are a negative correlation of risk and return between companies within industries, and a tendency of troubled companies to seek risk. Profits following higher risk positions are explored in light of current finance theory using content analysis.

Keywords: planning: corporate; corporate strategy (search for similar items in EconPapers)
Date: 1984
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