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When enough is enough: The impact of combined graphical impression management on financial judgement

Author

Listed:
  • Cardoso, Ricardo Lopes
  • de Oliveira Leite, Rodrigo
  • Balloni, Armando
  • Fonseca, Thiago Richter

Abstract

The literature on impression management has identified three main types of graph manipulation: presentation enhancement, selectivity, and distortion. Nevertheless, no paper has analyzed the combined impact of all three techniques. Through an experiment involving 1701 certified public accountants, participants were exposed to graphs featuring all three manipulation techniques using distinct colors (blue, black, and red), all juxtaposed against graphs with no manipulation or a singular manipulation type. Our results show that selectivity alone has the same impact as distortion, selectivity, and presentation enhancement combined. Additional results demonstrate that the choice of color (blue versus red) in presentation enhancement, when combined with measurement distortion and selectivity, impact participants' perception differently. However, this effect is not observed when colorblind professionals are included.

Suggested Citation

  • Cardoso, Ricardo Lopes & de Oliveira Leite, Rodrigo & Balloni, Armando & Fonseca, Thiago Richter, 2024. "When enough is enough: The impact of combined graphical impression management on financial judgement," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    • Handle: RePEc:eee:beexfi:v:43:y:2024:i:c:s2214635024000844
    DOI: 10.1016/j.jbef.2024.100969
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    Keywords

    Corporate financial reporting; Impression management; Graph manipulation; Judgement; Presentation enhancement; Measurement distortion; Selectivity; Color effects; Colorblindness;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • D01 - Microeconomics - - General - - - Microeconomic Behavior: Underlying Principles
    • G40 - Financial Economics - - Behavioral Finance - - - General

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