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The impact of graph slope on rate of change judgements in corporate reports

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The impact of graph slope on rate of change judgements in corporate reports. / Beattie, Vivien; Jones, Mike.

In: Abacus, Vol. 38, No. 2, 06.2002, p. 177-199.

Research output: Contribution to Journal/MagazineJournal articlepeer-review

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Beattie V, Jones M. The impact of graph slope on rate of change judgements in corporate reports. Abacus. 2002 Jun;38(2):177-199. doi: 10.1111/1467-6281.00104

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Beattie, Vivien ; Jones, Mike. / The impact of graph slope on rate of change judgements in corporate reports. In: Abacus. 2002 ; Vol. 38, No. 2. pp. 177-199.

Bibtex

@article{7578d478b6ce4c898baf74a4394b871d,
title = "The impact of graph slope on rate of change judgements in corporate reports",
abstract = "The use of graphs to disclose financial information in annual reports represents a significant dimension of financial disclosure management. Statistical graphics studies demonstrate that the accurate visual decoding of a graph is contingent upon the graph{\textquoteright}s slope parameter. This article reports two related studies into the slope parameter in a financial reporting context. A laboratory experiment indicates that sub-optimal slope parameters produce distorted judgments of corporate performance and an examination of the graphical formatting choices of 240 large U.K. companies indicates material departures from the optimal slope parameter. Policy implications are discussed.",
author = "Vivien Beattie and Mike Jones",
year = "2002",
month = jun,
doi = "10.1111/1467-6281.00104",
language = "English",
volume = "38",
pages = "177--199",
journal = "Abacus",
issn = "0001-3072",
publisher = "Wiley-Blackwell",
number = "2",

}

RIS

TY - JOUR

T1 - The impact of graph slope on rate of change judgements in corporate reports

AU - Beattie, Vivien

AU - Jones, Mike

PY - 2002/6

Y1 - 2002/6

N2 - The use of graphs to disclose financial information in annual reports represents a significant dimension of financial disclosure management. Statistical graphics studies demonstrate that the accurate visual decoding of a graph is contingent upon the graph’s slope parameter. This article reports two related studies into the slope parameter in a financial reporting context. A laboratory experiment indicates that sub-optimal slope parameters produce distorted judgments of corporate performance and an examination of the graphical formatting choices of 240 large U.K. companies indicates material departures from the optimal slope parameter. Policy implications are discussed.

AB - The use of graphs to disclose financial information in annual reports represents a significant dimension of financial disclosure management. Statistical graphics studies demonstrate that the accurate visual decoding of a graph is contingent upon the graph’s slope parameter. This article reports two related studies into the slope parameter in a financial reporting context. A laboratory experiment indicates that sub-optimal slope parameters produce distorted judgments of corporate performance and an examination of the graphical formatting choices of 240 large U.K. companies indicates material departures from the optimal slope parameter. Policy implications are discussed.

U2 - 10.1111/1467-6281.00104

DO - 10.1111/1467-6281.00104

M3 - Journal article

VL - 38

SP - 177

EP - 199

JO - Abacus

JF - Abacus

SN - 0001-3072

IS - 2

ER -