Felice Tiragallo
Analyst following, country's financial development, and the selective use of graphical information in corporate annual reports
Melis, Andrea;Aresu, Simone
2022-01-01
Abstract
This article investigates whether and how the demand for information at country and firm levels affects the selective use of key performance indicators graphs in corporate annual reports. Our study finds that the country-level and firm-level demands for information provide an incentive, rather than a curb, for a selective display of key performance indicators, which is an important concern in corporate communication and reporting. The external pressure from the demand for information seems to encourage, rather than discourage, impression management. We suggest that annual report readers should use graphical information with caution as companies are likely to provide a self-serving, nonneutral, account of their performance in those contexts where the pressure to perform is higher.File | Dimensione | Formato | |
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Analyst following - file editoriale.pdf accesso aperto
Tipologia: versione editoriale
Dimensione 1.2 MB
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1.2 MB | Adobe PDF | Visualizza/Apri |
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