Impression management: The case of Malaysian financial graphs

This study investigates the use and abuse of graphs in the annual reports of 100 component stocks of the KLSE Composite Index for the year 2001.It is found that 79 per cent of companies use graphs and that 8.1 is the mean number of graphs per graph-using companies. The most commonly graphed financia...

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المؤلفون الرئيسيون: Md Ali, Azham, Saad, Ram Al Jaffri
التنسيق: Conference or Workshop Item
اللغة:English
منشور في: 2005
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الوصول للمادة أونلاين:http://repo.uum.edu.my/11755/1/Azham.pdf
http://repo.uum.edu.my/11755/
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spelling my.uum.repo.117552014-08-12T02:40:38Z http://repo.uum.edu.my/11755/ Impression management: The case of Malaysian financial graphs Md Ali, Azham Saad, Ram Al Jaffri HG Finance This study investigates the use and abuse of graphs in the annual reports of 100 component stocks of the KLSE Composite Index for the year 2001.It is found that 79 per cent of companies use graphs and that 8.1 is the mean number of graphs per graph-using companies. The most commonly graphed financial variables are sales, profit, EPS and DPS.Column and bar graph types are more popular than line and pie graphs for both KFVs and non-KFVs.The two former accounts for 98 percent of KFVs and 75 per cent of all graphs.However, line and pie graphs are more likely found for the non-KFVs than the KFVs.Though there is widespread use of graphs by Malaysian companies, available evidence point to the direction that Malaysian companies are not quite sophisticated users of graphs as their counterparts in the western developed countries such as U.S and U.K. This is especially clear when it concerns impression management practices of selectivity and measurement distortion where the evidence is moderately supportive of studies overseas. This is perhaps expected knowing that the Malaysian stock market is not as strong as those in the U.S and the U.K. 2005-09-05 Conference or Workshop Item NonPeerReviewed application/pdf en http://repo.uum.edu.my/11755/1/Azham.pdf Md Ali, Azham and Saad, Ram Al Jaffri (2005) Impression management: The case of Malaysian financial graphs. In: International Conference on Governance Accountability & Taxation, 05-06 September 2005, Crown Princess Hotel, Kuala Lumpur. (Unpublished)
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Md Ali, Azham
Saad, Ram Al Jaffri
Impression management: The case of Malaysian financial graphs
description This study investigates the use and abuse of graphs in the annual reports of 100 component stocks of the KLSE Composite Index for the year 2001.It is found that 79 per cent of companies use graphs and that 8.1 is the mean number of graphs per graph-using companies. The most commonly graphed financial variables are sales, profit, EPS and DPS.Column and bar graph types are more popular than line and pie graphs for both KFVs and non-KFVs.The two former accounts for 98 percent of KFVs and 75 per cent of all graphs.However, line and pie graphs are more likely found for the non-KFVs than the KFVs.Though there is widespread use of graphs by Malaysian companies, available evidence point to the direction that Malaysian companies are not quite sophisticated users of graphs as their counterparts in the western developed countries such as U.S and U.K. This is especially clear when it concerns impression management practices of selectivity and measurement distortion where the evidence is moderately supportive of studies overseas. This is perhaps expected knowing that the Malaysian stock market is not as strong as those in the U.S and the U.K.
format Conference or Workshop Item
author Md Ali, Azham
Saad, Ram Al Jaffri
author_facet Md Ali, Azham
Saad, Ram Al Jaffri
author_sort Md Ali, Azham
title Impression management: The case of Malaysian financial graphs
title_short Impression management: The case of Malaysian financial graphs
title_full Impression management: The case of Malaysian financial graphs
title_fullStr Impression management: The case of Malaysian financial graphs
title_full_unstemmed Impression management: The case of Malaysian financial graphs
title_sort impression management: the case of malaysian financial graphs
publishDate 2005
url http://repo.uum.edu.my/11755/1/Azham.pdf
http://repo.uum.edu.my/11755/
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score 13.252575