Strategy Disclosure in Dutch Annual Reports
By: SANTEMA, Sicco.
Contributor(s): RIJT, Jeroen Van de.
Material type: ArticlePublisher: 2001Subject(s): Administração de Empresas | Demonstração Contábil | MicroeconomiaEuropean Management Journal 19, 1, p. 101-108Abstract: Much attention is being paid to the financial part of the annual reports of companies. Not much research has been done into the quality of the Report of the Executive Board in annual reports (the narrative part). During the past 2 years Dutch firms were reviewed on the way the Executive Board dealt with strategy in their anual report ? Annual reports were reviewed on variables, ranging, from `is there a mission statement` to what does the company sayits actions are next year in relation to the strategy they pursue`. Especially little attention is paid to objectives, monitoring, business unit goals and future-oriented action plansItem type | Current location | Collection | Call number | Status | Date due | Barcode |
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Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
Much attention is being paid to the financial part of the annual reports of companies. Not much research has been done into the quality of the Report of the Executive Board in annual reports (the narrative part). During the past 2 years Dutch firms were reviewed on the way the Executive Board dealt with strategy in their anual report ? Annual reports were reviewed on variables, ranging, from `is there a mission statement` to what does the company sayits actions are next year in relation to the strategy they pursue`. Especially little attention is paid to objectives, monitoring, business unit goals and future-oriented action plans
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