Ianniello, Giuseppe - In: International Journal of Accounting, Auditing and … 5 (2009) 4, pp. 442-462
This paper shows the potential benefits and risks, in terms of communication, involved in the use of graphs in corporate annual reports. An empirical analysis is conducted on the year 2005 annual reports of 52 Italian listed companies with higher capitalisation. Its main findings are as follows:...
