Beattie, Vivien; Jones, Michael John - In: Accounting, Auditing & Accountability Journal 15 (2002) 4, pp. 546-564
Graphs in corporate annual reports are a double‐edged sword. While they offer the potential for improved communication … of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own … financial performance. This study uses an experimental approach to address this issue. Pairs of graphs are shown to establish …