IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v6y1996i12p56-63.html
   My bibliography  Save this article

The Use and Representational Faithfulness of Graphs in Annual Reports: Australian Evidence

Author

Listed:
  • Paul Mather
  • Alan Ramsay
  • Alan Serry

Abstract

No abstract is available for this item.

Suggested Citation

  • Paul Mather & Alan Ramsay & Alan Serry, 1996. "The Use and Representational Faithfulness of Graphs in Annual Reports: Australian Evidence," Australian Accounting Review, CPA Australia, vol. 6(12), pages 56-63, September.
    • Handle: RePEc:bla:ausact:v:6:y:1996:i:12:p:56-63
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1996.tb00017.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Stephan Lewandowsky & Ian Spence, 1989. "The Perception of Statistical Graphs," Sociological Methods & Research, , vol. 18(2-3), pages 200-242, November.
    2. Moriarity, S, 1979. "Communicating Financial Information Through Multidimensional Graphics," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 205-224.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Margaret Milner & Wan Ying Hill, 2008. "Support for Graphicacy: A Review of Textbooks Available to Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 173-185.
    2. Flora Mui¤o V zquez & ?Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    3. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
    4. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.
    5. Dineli Mather & Paul Mather & Alan Ramsay, 2005. "An investigation into the measurement of graph distortion in financial reports," Accounting and Business Research, Taylor & Francis Journals, vol. 35(2), pages 147-160.
    6. Vivien A. Beattie & Michael J. Jones, 2000. "Changing Graph Use in Corporate Annual Reports: A Time†Series Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 213-226, June.
    7. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    8. Beattie, Vivien & Jones, Michael John, 2001. "A six-country comparison of the use of graphs in annual reports," The International Journal of Accounting, Elsevier, vol. 36(2), pages 195-222, May.
    9. Flora Muiño & Marco Trombetta, 2009. "Does graph disclosure bias reduce the cost of equity capital?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 83-102.
    10. Paul Mather & Alan Ramsay, 2007. "Do Board Characteristics Influence Impression Management through Graph Selectivity Around CEO Changes?," Australian Accounting Review, CPA Australia, vol. 17(42), pages 84-95, July.
    11. Rahma Chekkar & Isabelle Martinez & Claire Gillet, 2013. "Une étude expérimentale des formats de présentation de la performance : tableaux versus graphiques," Post-Print hal-01002935, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wan Ying Hill & Margaret Milner, 2003. "Guidelines for graphical displays in financial reporting," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 135-157.
    2. Vila, Jose & Gomez, Yolanda, 2016. "Extracting business information from graphs: An eye tracking experiment," Journal of Business Research, Elsevier, vol. 69(5), pages 1741-1746.
    3. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    4. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.
    5. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    6. Gemünden, Hans Georg, 1986. "The impact of information presentation on the efficiency of managerial decisions," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 186, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    7. Cardinaels, Eddy & Maas, Victor & Kramer, Stephan, 2024. "Navigating through the noise: The effect of color-coded performance feedback on decision making," Other publications TiSEM a7dcee4e-fb2d-4b62-bf44-c, Tilburg University, School of Economics and Management.
    8. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    9. du Jardin, Philippe & Séverin, Eric, 2012. "Forecasting financial failure using a Kohonen map: A comparative study to improve model stability over time," European Journal of Operational Research, Elsevier, vol. 221(2), pages 378-396.
    10. Teija Laitinen & Maria Kankaanpaa, 1999. "Comparative analysis of failure prediction methods: the Finnish case," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 67-92.
    11. Lee, Heejae & Zhang, Lu & Liu, Qi & Vasarhelyi, Miklos, 2022. "Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:6:y:1996:i:12:p:56-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.