The Use of Graphs in Malaysian Companies’ Corporate Reports: A Longitudinal Study

Rahman, Azhar Abdul; Hamdan, Mohd Diah; Ibrahim, Mohd Azhar

doi:10.1016/j.sbspro.2014.11.160

Cited by 9 publications

(6 citation statements)

References 43 publications

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“…For instance, Beattie et al (2008) conducted a cross-case comparison of graph use in the UK companies from the 1960s through to the early 2000s and found that more graphs were used and that a larger share of companies used at least one graph by 2004. A study of Malaysian firms found similar patterns of increasing graph use over time (Abdul Rahman et al, 2014). As with several related studies (McKinstry, 1996;Bartlett and Jones, 1997;David, 2001;Ditlevsen, 2012b), Beattie et al (2008) also found that the annual reports had become longer.…”

Section: Related Studiessupporting

confidence: 62%

“…The trend of increasing frequency of visuals use in annual reports has inspired many studies to date. These studies frequently focus on photographs (Davison, 2015), and have shown that photographs can be used to portray key actors within the company, such as CEOs (Davison, 2010), employees (Anderson and Imperia, 1992), and customers (Dougherty and Kunda, 1990). Similarly, Campbell et al (2009) explored the morality of representing faces in corporate communication.…”

Section: Related Studiesmentioning

confidence: 99%

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Visual trends in the annual report: the case of Ericsson 1947-2016

Havemo

2018

CCIJ

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Purpose: Disclosure research has argued that visuals are increasingly used in annual reports as a way to increase the readability of the annual report, but comparatively little is known about diagrams compared to graphs and photographs. The purpose of this paper is to provide a historical account of visuals use in corporate disclosure, with an emphasis on diagrams, to show changes from the 1940s until present-day reporting. Design/methodology/approach: Visual research methods were applied to analyze how diagrams, photographs and graphs were used in 69 annual reports of the Swedish telecom company Ericsson. Findings: Photographs have been used with increasing frequency since the 1950s. Graph and diagram use has increased significantly since the 1990s while photograph use remained stable, suggesting that graphs and diagrams increasingly complement photographs for visually representing the organization in corporate disclosure. Factors explaining the case company's development include both internal (performance, individual preferences, shifting from a manufacturing-based strategy to a service-based strategy) and external (legislation, transformation of the telecom industry) aspects. Originality/value: Visual elements in annual reports are increasingly oriented toward immaterial representations of the organization's standings and identity and diagrams are increasingly used and contribute to this. This finding motivates further research about diagram use in corporate communication, such as how different diagram types convey accounting messages, and whether diagrams serve as impression management devices. For regulators, it will be important to follow the emerging trend of diagram use, since it is becoming part of reporting practice.

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Section: Related Studiessupporting

confidence: 62%

Section: Related Studiesmentioning

confidence: 99%

Visual trends in the annual report: the case of Ericsson 1947-2016

Havemo

2018

CCIJ

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“…Research has investigated the change and structure in the annual integrated report and results indicate that the size and proportion of voluntary information have increased and there has been a change in the use of alternate communication methods, such as graphs and pictures (Bartlett & Jones 1997;Beattie, Dhanani & Jones 2008b;Lee 1994). Companies are no longer focusing on the annual integrated report as being a statutory-driven document but rather as a design-orientated document, which functions as a public relations tool (Beattie et al 2008b;Rahman, Hamdan & Ibrahim 2014). The reasons companies use graphs in the annual integrated reports is discussed in the following section.…”

Section: Change In Reporting Landscape -South Africa and Abroadmentioning

confidence: 99%

The use of graphs as an impression management tool in the annual integrated reports of South African listed entities

Zakiyyah¹,

Yasseen²

2020

Journal of Economic and Financial Sciences

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The annual integrated report is one of the primary means used by companies to communicate with stakeholders regarding both financial and non-financial information. However, the format of the annual integrated report has changed, resulting in different communication mediums being used. Graphic disclosure is being used more widely for both financial and non-financial information. Although beneficial, graphs may also be used by management to manipulate how readers interpret results. Research purpose:The purpose of the study was to analyse the frequency, quality and measurement distortion of graphs in the annual reports of the top 100 South African listed companies.Motivation for the study: Research on graph usage in South Africa is limited. The study explored the extent to which South African listed companies use graphs in annual reports and if graphs are employed as an impression management tool.Research approach/design and method: The study followed a descriptive quantitative research method. Graphs in the annual reports of the sampled companies were analysed based on guidelines developed by earlier researchers to determine the quality and measurement distortion of graphs.Main findings: Graphs are used widely by South African listed companies. South African companies do not enhance the presentational features of graphs to a large degree, but the graphs analysed show significant measurement distortion. Graphs presented tended to overstate the underlying trend as opposed to an understatement. Practical/managerial implications:The study will be beneficial to the users, regulatory bodies, auditors and the management of companies to understand how graphs can be used to alter the presentation of results, which could result in incorrect decisions being taken. Contribution/value-add:This study contributes to the body of research regarding the quality of annual integrated reports in a South African context and may assist users who use these reports to understand how graphs can be used as a manipulation tool.

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“…The author examined the use of graphs and charts in the reports, as well as the graphical distortions in them, via the presence of KFVs and the distortion index, finding evidence of impression management. Rahman et al (2014) proposed establishing the nature and extent of the voluntary disclosure of graphical information in Malaysia in a 30-year period with 10-year intervals (1974, 1984, 1994 and 2004). Most of the companies prefer to use bar charts and there was considerable growth in the amount used over the course of the period.…”

Section: Graphs and Charts Impression Management And Financial Perfomentioning

confidence: 99%

“…It is also suggested that distortions of the graph's physical dimensions, another aspect of graphic infidelity, should be investigated for the sample of this research, duly adjusted to the time horizon. Another possibility would be to investigate the differences between the use of graphics in reports of a market such as Brazil's, where there is still no specific regulation on the issue, and the use of such resources in countries which already have guidelines for the elaboration and dissemination of graphic information (Rahman et al, 2014).…”

Section: Final Remarksmentioning

confidence: 99%

Impression management using graphical resources in Brazilian company reports

Silva

Rodrigues

Silva

2019

IJAF

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The aim of this study is to investigate the evidence of impression management in terms of selectivity or improved presentation in the graphs and charts used by companies. The reports of 180 Brazilian companies between 1997 and 2014 were analysed. The variables tested were: company size, profitability, age, variation in results, report size and publication period. The results indicated that there is a significantly positive relationship between financial performance and the total amount of graphs and charts, in particular those with key financial information (net income, net revenue and dividends) and those with improved or enhanced presentation. This is a sign of impression management in the reports analysed. It was verified a relationship between the company's age and the low amount of graphs and charts used by the company during the initial years of the analysis period to disclose financial information in their reports.

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The Use of Graphs in Malaysian Companies’ Corporate Reports: A Longitudinal Study

Cited by 9 publications

References 43 publications

Visual trends in the annual report: the case of Ericsson 1947-2016

Visual trends in the annual report: the case of Ericsson 1947-2016

The use of graphs as an impression management tool in the annual integrated reports of South African listed entities

Impression management using graphical resources in Brazilian company reports

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