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A six-country comparison of the use of graphs in annual reports

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A six-country comparison of the use of graphs in annual reports. / Beattie, Vivien; Jones, Mike.
In: The International Journal of Accounting, Vol. 36, No. 2, 05.2001, p. 195-222.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Beattie, V & Jones, M 2001, 'A six-country comparison of the use of graphs in annual reports', The International Journal of Accounting, vol. 36, no. 2, pp. 195-222. https://doi.org/10.1016/S0020-7063(01)00094-2

APA

Beattie, V., & Jones, M. (2001). A six-country comparison of the use of graphs in annual reports. The International Journal of Accounting, 36(2), 195-222. https://doi.org/10.1016/S0020-7063(01)00094-2

Vancouver

Beattie V, Jones M. A six-country comparison of the use of graphs in annual reports. The International Journal of Accounting. 2001 May;36(2):195-222. doi: 10.1016/S0020-7063(01)00094-2

Author

Beattie, Vivien ; Jones, Mike. / A six-country comparison of the use of graphs in annual reports. In: The International Journal of Accounting. 2001 ; Vol. 36, No. 2. pp. 195-222.

Bibtex

@article{dd59c8f3b6b045f799962b716557c691,
title = "A six-country comparison of the use of graphs in annual reports",
abstract = "This study contributes to each of knowledge of comparative international reporting practices by exploring an aspect of the annual report package not previously researched from a transnational perspective. The financial graphs in the corporate annual reports of 50 companies in Australia, France, Germany, The Netherlands, the UK, and the US are investigated using an established methodology. We conclude that companies in different countries adopt significantly different graphical practices, with German graphical practice being especially different. Findings with regard to selected graphical reporting dimensions are not generally consistent with predictions based on the macro/microorientation of countries.",
keywords = "Annual reports, Comparative international accounting, Financial graphs",
author = "Vivien Beattie and Mike Jones",
year = "2001",
month = may,
doi = "10.1016/S0020-7063(01)00094-2",
language = "English",
volume = "36",
pages = "195--222",
journal = "The International Journal of Accounting",
issn = "0020-7063",
publisher = "Elsevier",
number = "2",

}

RIS

TY - JOUR

T1 - A six-country comparison of the use of graphs in annual reports

AU - Beattie, Vivien

AU - Jones, Mike

PY - 2001/5

Y1 - 2001/5

N2 - This study contributes to each of knowledge of comparative international reporting practices by exploring an aspect of the annual report package not previously researched from a transnational perspective. The financial graphs in the corporate annual reports of 50 companies in Australia, France, Germany, The Netherlands, the UK, and the US are investigated using an established methodology. We conclude that companies in different countries adopt significantly different graphical practices, with German graphical practice being especially different. Findings with regard to selected graphical reporting dimensions are not generally consistent with predictions based on the macro/microorientation of countries.

AB - This study contributes to each of knowledge of comparative international reporting practices by exploring an aspect of the annual report package not previously researched from a transnational perspective. The financial graphs in the corporate annual reports of 50 companies in Australia, France, Germany, The Netherlands, the UK, and the US are investigated using an established methodology. We conclude that companies in different countries adopt significantly different graphical practices, with German graphical practice being especially different. Findings with regard to selected graphical reporting dimensions are not generally consistent with predictions based on the macro/microorientation of countries.

KW - Annual reports

KW - Comparative international accounting

KW - Financial graphs

U2 - 10.1016/S0020-7063(01)00094-2

DO - 10.1016/S0020-7063(01)00094-2

M3 - Journal article

VL - 36

SP - 195

EP - 222

JO - The International Journal of Accounting

JF - The International Journal of Accounting

SN - 0020-7063

IS - 2

ER -