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Graph usage in annual reports, evidence from Norwegian listed companies
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Resumo(s)
As investors and other users of annual reports often focus their attention on graphs, it is
important that they portray accurate and reliable information. However, previous studies show
that graphs often distort information and mislead users. This study analyses graph usage in
annual reports from the 52 most traded Norwegian companies. The findings suggest that
Norwegian companies commonly use graphs, and that the graph distortions, presentational
enhancement and measurement distortion, are present. No evidence of selectivity was found.
This study recommends development of guidelines for graphical disclosure, and advises
preparers and users of annual reports to be aware of misleading graphs.
Descrição
Palavras-chave
Graph usage Graph distortion Annual reports Norwegian listed companies