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

The Use and Representational Faithfulness of Graphs in Annual Reports: Australian Evidence Effective communication of information using graphs depends on the graphs being constructed so that they faithfully represent the underlying data. If certain principles of graphic construction are violated, graphs will be distorted and may mislead users of financial statements. The paper develops and tests hypotheses concerning the relationship between the use and construction of graphs in the annual reports of companies and the performance of those companies. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

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

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Publisher
Wiley
Copyright
© 1996 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.1996.tb00017.x
Publisher site
See Article on Publisher Site

Abstract

Effective communication of information using graphs depends on the graphs being constructed so that they faithfully represent the underlying data. If certain principles of graphic construction are violated, graphs will be distorted and may mislead users of financial statements. The paper develops and tests hypotheses concerning the relationship between the use and construction of graphs in the annual reports of companies and the performance of those companies.

Journal

Australian Accounting Review – Wiley

Published: Sep 1, 1996

References

  • The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study
    Beattie, Beattie; Jones, Jones
  • Using Faces to Represent Points in K‐Dimensional Space Graphically
    Chernoff, Chernoff
  • How to Present Your Message Graphically
    Holmes, Holmes
  • Pictures That Lie: The Abuse of Graphs in Annual Reports
    Johnson, Johnson; Rice, Rice; Roemmich, Roemmich
  • Graphics and Human Information Processing
    Kosslyn, Kosslyn
  • Understanding Charts and Graphs
    Kosslyn, Kosslyn
  • Let the Message Dictate the Medium
    Leach, Leach
  • The Perception of Statistical Graphs
    Lewandowsky, Lewandowsky; Spence, Spence
  • Communicating Financial Information Through Multi‐Dimensional Graphics
    Moriarity, Moriarity
  • Financial Communication with Graphics
    Sias, Sias
  • The Auditor's Responsibility for the Accuracy of Graphs in Annual Reports: Some Evidence of the Need for Additional Guidance
    Steinbart, Steinbart
  • Public Relations: The Conflict with True and Fair
    Sugden, Sugden
  • Misleading Graphs: Guidelines for the Accountant
    Taylor, Taylor; Anderson, Anderson