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 Kuala Lumpur Stock Exchange (KLSE) (now, Bursa Malaysia) Composite Index for the year 2001. It is found that 79% of companies use graphs and that 8.1 is the mean number of graphs per graphusing c...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UUM Press
2006-12-01
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| Series: | International Journal of Management Studies |
| Subjects: | |
| Online Access: | https://e-journal.uum.edu.my/index.php/ijms/article/view/9246 |
| _version_ | 1797943167775932416 |
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| author | Azham Md. Ali Ram Al Jaffri Saad |
| author_facet | Azham Md. Ali Ram Al Jaffri Saad |
| author_sort | Azham Md. Ali |
| collection | DOAJ |
| description | This study investigates the use and abuse of graphs in the annual reports of 100 component stocks of the Kuala Lumpur Stock Exchange (KLSE) (now, Bursa Malaysia) Composite Index for the year 2001. It is found that 79% of companies use graphs and that 8.1 is the mean number of graphs per graphusing 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 (Key Financial Variables) and non-KFVs. Column and bar graphs account for 98% of KFVs and 75% 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, azailable 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 the United States and Britain. 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 considering the fact that the Malaysian stock market is not as strong as those in the United States and Britain.
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| first_indexed | 2024-04-10T20:18:55Z |
| format | Article |
| id | doaj.art-6dcf37f57e5045ee95ae402420b2010b |
| institution | Directory Open Access Journal |
| issn | 2232-1608 2180-2467 |
| language | English |
| last_indexed | 2024-04-10T20:18:55Z |
| publishDate | 2006-12-01 |
| publisher | UUM Press |
| record_format | Article |
| series | International Journal of Management Studies |
| spelling | doaj.art-6dcf37f57e5045ee95ae402420b2010b2023-01-26T03:14:41ZengUUM PressInternational Journal of Management Studies2232-16082180-24672006-12-01132Impression Management: The Case of Malaysian Financial GraphsAzham Md. Ali0Ram Al Jaffri Saad1Faculty of Accountancy Universiti Utara MalaysiaFaculty of Accountancy Universiti Utara MalaysiaThis study investigates the use and abuse of graphs in the annual reports of 100 component stocks of the Kuala Lumpur Stock Exchange (KLSE) (now, Bursa Malaysia) Composite Index for the year 2001. It is found that 79% of companies use graphs and that 8.1 is the mean number of graphs per graphusing 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 (Key Financial Variables) and non-KFVs. Column and bar graphs account for 98% of KFVs and 75% 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, azailable 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 the United States and Britain. 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 considering the fact that the Malaysian stock market is not as strong as those in the United States and Britain. https://e-journal.uum.edu.my/index.php/ijms/article/view/9246Company Annual Reportsfinancial graphsimpression managementMalaysia |
| spellingShingle | Azham Md. Ali Ram Al Jaffri Saad Impression Management: The Case of Malaysian Financial Graphs International Journal of Management Studies Company Annual Reports financial graphs impression management Malaysia |
| title | 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_short | Impression Management: The Case of Malaysian Financial Graphs |
| title_sort | impression management the case of malaysian financial graphs |
| topic | Company Annual Reports financial graphs impression management Malaysia |
| url | https://e-journal.uum.edu.my/index.php/ijms/article/view/9246 |
| work_keys_str_mv | AT azhammdali impressionmanagementthecaseofmalaysianfinancialgraphs AT ramaljaffrisaad impressionmanagementthecaseofmalaysianfinancialgraphs |