Measurement distortion of graphs in corporate reports: an experimental study

By V. Beattie, Michael John Jones. 2002

152 citations recorded by the source corpus.

Subfields: Accounting, Computer Vision and Pattern Recognition

View Paper: https://www.semanticscholar.org/paper/2d79a10fd36b38330a4c5ce3ab29e349b3a7cc93

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Alpa Dhanani
2. Michael John Jones
3. Niamh M. Brennan
4. V. Beattie
5. A. Pierce
6. G. Melloni
7. R. Stacchezzini
8. A. Lai

In Computer Vision and Pattern Recognition

1. Alpa Dhanani
2. V. Beattie
3. Michael John Jones
4. Niamh M. Brennan

Citations in the corpus

• Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “A number of studies have attempted to examine through experiment the influence of impression management on perceptions of users [Taylor and Anderson, 1986]; [Beattie and Jones, 2002] using impression management in graphs.”
• The nature, use and impression management of graphs in social and environmental accounting (2011, background): “…subjects react to financial graphs in annual reports collectively show evidence that improperly designed and presented graphs affect the subjects’ views of the underlying corporate financial performance (Arunachalam, Pei, & Steinbart, 2002; Beattie & Jones, 2002a, 2002b; Taylor & Anderson, 1986).”
• Methodological Insights: Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note (2009, background): “Visual and presentation techniques are also expected to underplay negative performance and exaggerate positive performance (see, for example, Beattie and Jones, 2002”
• Moving the financial accounting research front forward: the UK contribution (2005, background): “Most recently, attention has turned to developing more powerful time-series tests of selectivity (Beattie & Jones, 2000) and experimental work that explores the impact of different graph construction and design features on users’ perception of company performance (Beattie & Jones, 2001; 2003).”
• Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “Visual and presentation techniques are also expected to underplay negative performance and exaggerate positive performance (see, for example, Beattie and Jones, 2002; Courtis, 2004a).”
• Investigating Presentational Change in U.K. Annual Reports (2008, methodology): “Table 10 shows the incidence of materially discrepant graphs, using a materiality threshold of both 5% (following Beattie & Jones, 1992b) and 10% (the level at which Beattie and Jones, 2002, found user perceptions to be distorted).”