English, Article, Journal or magazine article, Report edition: Why do you speak English (in your annual report)? Jeanjean, Thomas; Stolowy, Hervé; Lesage, Cédric

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Bookmark: http://trove.nla.gov.au/version/23226
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Why do you speak English (in your annual report)?
Author
  • Jeanjean, Thomas
  • Stolowy, Hervé
  • Lesage, Cédric
Physical Description
  • preprint
Notes
  • In this study the authors analyze the factors associated with the publication of an English-language annual report in non-English-speaking countries. Using a sample of 3,994 firms from 27 countries in 2003, they find that about 50% of the sample firms issue annual reports in English. Our findings suggest that the decision to publish an English annual report is related to the internationalization process (via foreign sales), language barriers (via language distance and language importance), governance (via ownership structure) and financial concerns (via the need for external financing, capital market size and cross-listing).
  • International financial reporting; annual report; language; cost-benefit analysis; logistic regression
  • RePEc:ebg:heccah:0904
Language
  • English
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