Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya
The graphical presentation of quantitative data within corporate annual reports has become one of the techniques used by management to disclose quantitative information to their users. This survey investigates the perceptions of users of CAR with regard to the graphical information in corporate ann...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2006
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| Online Access: | http://ir.uitm.edu.my/id/eprint/276/ http://ir.uitm.edu.my/id/eprint/276/1/AJ_ROSIATIMAH%20MOHD%20ISA%20MAR%2006.pdf |
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uitm-276 |
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eprints |
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uitm-2762017-10-20T02:29:26Z http://ir.uitm.edu.my/id/eprint/276/ Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya Mohd Isa, Rosiatimah Haron, Hasnah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure The graphical presentation of quantitative data within corporate annual reports has become one of the techniques used by management to disclose quantitative information to their users. This survey investigates the perceptions of users of CAR with regard to the graphical information in corporate annual report. Responses from completed questionnaire of a sample of 52 respondents were examined. The users of CAR in the study ranked graphical information of statistical data as second after financial statements. The five most important variables graphs preferred by respondents are sales graph, earnings, EPS, share price and cash flow graph. Graphical disclosure in CAR was considered sufficient by majority of the respondents. However, they were not fully aware of major criteria of good graphical constructions and designs. Accounting Research Institute (ARI) & Faculty of Accountancy 2006-10 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/276/1/AJ_ROSIATIMAH%20MOHD%20ISA%20MAR%2006.pdf Mohd Isa, Rosiatimah and Haron, Hasnah (2006) Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya. Malaysian Accounting Review, 5 (2). pp. 13-28. ISSN 1675-4077 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| topic |
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| spellingShingle |
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Mohd Isa, Rosiatimah Haron, Hasnah Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| description |
The graphical presentation of quantitative data within corporate annual reports has become one of the techniques used by management to disclose quantitative information to their users. This survey investigates the perceptions
of users of CAR with regard to the graphical information in corporate annual report. Responses from completed questionnaire of a sample of 52 respondents were examined. The users of CAR in the study ranked graphical information
of statistical data as second after financial statements. The five most important
variables graphs preferred by respondents are sales graph, earnings, EPS,
share price and cash flow graph. Graphical disclosure in CAR was considered
sufficient by majority of the respondents. However, they were not fully aware
of major criteria of good graphical constructions and designs. |
| format |
Article |
| author |
Mohd Isa, Rosiatimah Haron, Hasnah |
| author_facet |
Mohd Isa, Rosiatimah Haron, Hasnah |
| author_sort |
Mohd Isa, Rosiatimah |
| title |
Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| title_short |
Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| title_full |
Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| title_fullStr |
Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| title_full_unstemmed |
Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya |
| title_sort |
graphical information in corporate annual report: an exploratory survey of user’s perceptions / rosiatimah mohd isa, hasnah haron and sofri yahya |
| publisher |
Accounting Research Institute (ARI) & Faculty of Accountancy |
| publishDate |
2006 |
| url |
http://ir.uitm.edu.my/id/eprint/276/ http://ir.uitm.edu.my/id/eprint/276/1/AJ_ROSIATIMAH%20MOHD%20ISA%20MAR%2006.pdf |
| first_indexed |
2023-09-18T22:44:21Z |
| last_indexed |
2023-09-18T22:44:21Z |
| _version_ |
1777417125073256448 |