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