Besanger, Serge <br/><br/>
International orientation and financial performance: a matrix approach applied to the equipment sector 

 -  2016.<br/>							 
<br/><br/> 70 
<br/><br/> For over forty years, researchers have investigated the relationship between the internationalization of companies and their financial performance. While most studies point to the existence of a relationship, researchers disagree on the linearity, if any, and shape of the statistical curve. In this article, the relationship is examined using a matrix approach, with a statistical application to the electrical equipment sector. The results show the non-linearity of the link between financial performance (ROE) and international sales.