The Graph Discrepancy Index (GDI), which originates from the lie factor introduced by Tufte (1983), is the mechanism commonly used in the financial graphics literature to determine whether graphs are distorted and to quantify the extent of such distortion. Whilst the GDI is critical to the...

We examine the relationship between corporate governance and management earnings forecasts. We extend the prior literature by examining the impact of independent director reputation on characteristics of management forecasts, by refining the previously used proxy for director independence and by...

This paper examines earnings management, as well as the presentational format of graphs (impression management) in the financial reports of Australian listed public companies changing chief executive officers (CEOs). Prior US evidence suggests downward earnings management in the year of senior...