Measuring the voluntary disclosure of graphical information in annual reports using a new disclosure index

• Main Authors: Abdul Rahman, Azhar, Hamdan, Mohd Diah, Ibrahim, Mohd Azhar
• Format: Monograph
• Language: English; English
• Published: Universiti Utara Malaysia 2006
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/7835/1/aZ.pdf; http://repo.uum.edu.my/7835/3/1.Azhar%20Abdul%20Rahman.pdf; http://repo.uum.edu.my/7835/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000241726

The use of graphs in disclosing financial information in corporate annual reports represents a significant dimension of management’s disclosure strategy.This study extends previous research into financial graphs by documenting the nature and extent of graphs use among the 2003 corporate annual repor...