Changing graph use in corporate annual reports: a time-series analysis

Beattie, V. and Jones, M.J. (2000) Changing graph use in corporate annual reports: a time-series analysis. Contemporary Accounting Research, 17(2), pp. 213-226. (doi: 10.1092/AAT8-3CGL-3J94-PH4F)

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Publisher's URL: http://caaa.metapress.com/openurl.asp?genre=article&id=doi:10.1092/AAT8-3CGL-3J94-PH4F

Abstract

Focuses on a study which determined whether graph use depends on corporate performance. Development of two hypotheses that relate changes in graph use to changes in corporate performance; Role of voluntary presentation graphics in annual reports; Analysis of extant studies of graphical practices in corporate annual reports; Results and discussion; Conclusion.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Beattie, Prof Vivien
Authors: Beattie, V., and Jones, M.J.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Contemporary Accounting Research
ISSN:0823-9150

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