 What do French annual reports reveal about the internationalisation of companies?Sébastien Point and Shaun Tyson European Management Journal, 1999, vol. 17, issue 5, 555-565 Abstract: The current strategies used by companies emphasise the international dimension. There is an increasing trend for larger 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 typology 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 provided overwhelming information. The French leading companies seem to emphasise descriptive information (about their foreign activities and the results or their internationally diverse partnerships) rather than information concerning international human resource management or international growth opportunities. Date: 1999 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:eurman:v:17:y:1999:i:5:p:555-565 Ordering information: This journal article can be ordered from Access Statistics for this article European Management Journal is currently edited by Michael Haenlein More articles in European Management Journal from Elsevier |
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