Graphical Information in Corporate Annual Report: An Exploratory Survey of Users Perceptions
The graphical presentation of quantitative data within corporate annual reports has become one of techniques used by management to disclose quantitative to their users. This survey investigates the perception 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 flows 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 designs.

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