Purpose – As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation...

Purpose – As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation...

There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative usefulness of the schematic face, compared with conventional presentation formats, for communicating the multivariate...

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...