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Graphs in Annual Reports of Banks: Trustworthy or Not?

In: Business Challenges in the Changing Economic Landscape - Vol. 1

Author

Listed:
  • Laivi Laidroo

    (Tallinn University of Technology)

  • Nele Tamme

    (Tallinn University of Technology)

Abstract

The objective of this paper is to analyse the graph use in annual reports of Central and Eastern European (CEE) banks during 2006–2011 and to determine the extent of impression management strategies employed. The results reveal distinct differences in CEE banks’ graph use compared to other types of companies covered in previous studies. These include lower levels of graph use, differences in identified key financial variables (KFVs), and more extensive use of activity and macroeconomic indicator graphs. There is quite strong support for impression management in banks’ graph use in the context of selectivity. Weaker support was found for the existence of favourable measurement distortions. Still, compared to previous research, weaker links exist between KFV graph use and banks’ profit performance. Although the proportions of materially distorted graphs remain lower than reported in previous studies, the results do indicate that annual report users should pay more attention to sudden disappearance of certain graphs and cross-check graphed KFVs with numerical data presented in audited financial reports.

Suggested Citation

  • Laivi Laidroo & Nele Tamme, 2016. "Graphs in Annual Reports of Banks: Trustworthy or Not?," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis & Ender Demir & Ugur Can (ed.), Business Challenges in the Changing Economic Landscape - Vol. 1, edition 1, pages 147-166, Springer.
    • Handle: RePEc:spr:eurchp:978-3-319-22596-8_10
    DOI: 10.1007/978-3-319-22596-8_10
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    Cited by:

    1. 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.

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