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A six-country comparison of the use of graphs in annual reports

Beattie, Vivien and Jones, Mike (2001) A six-country comparison of the use of graphs in annual reports. The International Journal of Accounting, 36 (2). pp. 195-222. ISSN 0020-7063

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Abstract

This study contributes to each of knowledge of comparative international reporting practices by exploring an aspect of the annual report package not previously researched from a transnational perspective. The financial graphs in the corporate annual reports of 50 companies in Australia, France, Germany, The Netherlands, the UK, and the US are investigated using an established methodology. We conclude that companies in different countries adopt significantly different graphical practices, with German graphical practice being especially different. Findings with regard to selected graphical reporting dimensions are not generally consistent with predictions based on the macro/microorientation of countries.

Item Type: Article
Journal or Publication Title: The International Journal of Accounting
Uncontrolled Keywords: Annual reports ; Comparative international accounting ; Financial graphs
Subjects:
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 66447
Deposited By: ep_importer_pure
Deposited On: 17 Sep 2013 09:11
Refereed?: Yes
Published?: Published
Last Modified: 22 Nov 2017 22:59
Identification Number:
URI: http://eprints.lancs.ac.uk/id/eprint/66447

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