The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Content Analysis of Annual Reports for Corporate Strategy and Risk
Open accessAbstract
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.
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Citations
Cites
The Framing of Decisions and the Psychology of Choice
Tversky, A., & Kahneman, D. (1981) · Science · doi:10.1126/science.7455683 · Cited by 18,497
Cited by
Duriau, V. J., Reger, R. K., & Pfarrer, M. D. (2007) · Organizational Research Methods · doi:10.1177/1094428106289252 · Cited by 1,544
TESTING A CAUSAL MODEL OF CORPORATE RISK TAKING AND PERFORMANCE.
Bromiley, P. (1991) · Academy of Management Journal · doi:10.2307/256301 · Cited by 1,453
Short, J. C., Broberg, J. C., Cogliser, C. C., & Brigham, K. H. (2010) · Organizational Research Methods · doi:10.1177/1094428109335949 · Cited by 644
STRATEGIC RISK AND CORPORATE PERFORMANCE: AN ANALYSIS OF ALTERNATIVE RISK MEASURES.
Miller, K. D., & BROMILEY, P. (1990) · Academy of Management Journal · doi:10.2307/256289 · Cited by 555
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
Abraham, S., & Cox, P. (2007) · The British Accounting Review · doi:10.1016/j.bar.2007.06.002 · Cited by 507
Metadata
- Authors
- Bowman, E. H.
- Venue
- Interfaces
- Published
- 1984-02
- Volume
- 14
- Issue
- 1
- Pages
- 61-71
- ISSN
- 0092-2102 (ISSN-L)
- 1526-551X
- OpenAlex
- W2100089483
- Cited by
- 392
- References
- 1
- FWCI
- 6.46
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
