Strategy disclosure in Dutch annual reports
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 annual report. Our research question was: to what extent do Dutch firms disclose their strategy in their annual report? Annual reports were reviewed on variables, ranging from ‘is there a mission statement’ to ‘what does the company say its actions are next year in relation to... Mehr ...
Verfasser: | |
---|---|
Dokumenttyp: | article / Letter to the editor |
Erscheinungsdatum: | 2001 |
Verlag/Hrsg.: |
Elsevier
|
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27062330 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://repository.tue.nl/644708 |
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 annual report. Our research question was: to what extent do Dutch firms disclose their strategy in their annual report? Annual reports were reviewed on variables, ranging from ‘is there a mission statement’ to ‘what does the company say its actions are next year in relation to the strategy they pursue’. Dutch companies narrowly pass the ‘strategy-test’. Especially little attention is paid to objectives, monitoring, business unit goals and future-oriented action plans.