1887
Volume 7, Issue 3
  • ISSN 0142-5471
  • E-ISSN: 1569-979X
USD
Buy:$35.00 + Taxes

Abstract

We discuss the results of an investigation into the graphic reporting practices used by 240 leading UK companies in their 1989 corporate annual reports. Our main findings are that 79 per cent of companies used graphs and that 64 per cent of all graphs were bar/ column graphs. Many of these were poorly designed and constructed. There was evidence of biasing in graphic choices, with the use of graphic presentation being contingent upon 'good' rather than 'bad' financial performance. Companies were three times more likely to include graphs in their annual report which exaggerated, rather than understated, favourable time series trends in key performance variables. There was also evidence of the use of certain design and construction techniques intended to create a favourable visual impression. There is a need for more studies of graphic practices in other domains, and for guidelines to raise the standards and fidelity of financial graphs.
Loading

Article metrics loading...

/content/journals/10.1075/idj.7.3.03bea
1993-01-01
2019-12-13
Loading full text...

Full text loading...

References

http://instance.metastore.ingenta.com/content/journals/10.1075/idj.7.3.03bea
Loading
  • Article Type: Research Article
This is a required field
Please enter a valid email address
Approval was successful
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error