Purpose – Graphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual …,683 graphs. The authors investigate the development of the three major areas of impression management – selectivity, graphical … graphs are much more likely to exaggerate positive trends than to understate them. Additionally, it can be found that longer …

This paper investigates the use of graphs, selection of variables to graph and construction of graphs in prospectuses … paper formulates and tests hypotheses concerning selectivity in the use of graphs and distortion in the construction of … graphs presented in IPO prospectuses, as well as providing descriptive evidence about the use of graphs in such prospectuses …

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 …