Work

Content Analysis of Annual Reports for Corporate Strategy and Risk

Year: 1984

Type: article

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.

Source: INFORMS Journal on Applied Analytics

DOI: 10.1287/inte.14.1.61

Author: Edward H. Bowman

Institution: University of Pennsylvania

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2100089483

FWCI: 8.081

Cites: 16

Cited by: 397

Related to: 10