This research aims to analyze the influence of country risk and cultural distance on entry mode and control of SMEs over their subsidiaries. Two variables reflecting the entry mode were used : type of implantation (wholly-owned subsidiaries and international joint venture) and expatriation practices. To carry out this study, an online survey was conducted through a database constructed by ourselves and consists of 2526 French SMEs located abroad as subsidiaries. Our contribution shows that the country risk and cultural distance associated with the form of the subsidiary located abroad, but do not influence practices of expatriation.