메뉴 건너뛰기




Volumn 9, Issue 2, 2000, Pages 159-183

Impression management: The case of inter-country financial graphs

Author keywords

Financial Graphs; Financial Reporting; Impression Management; International Accounting

Indexed keywords


EID: 0042282460     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(00)00030-6     Document Type: Article
Times cited : (67)

References (50)
  • 1
    • 84963120343 scopus 로고
    • Narrative disclosures contained in financial reports: Means of communication or manipulation?
    • Adelberg A.H. Narrative disclosures contained in financial reports means of communication or manipulation? Accounting and Business Research. (Summer):1979;179-189.
    • (1979) Accounting and Business Research , Issue.SUMMER , pp. 179-189
    • Adelberg, A.H.1
  • 2
    • 84985256895 scopus 로고
    • Environmental factors influencing accounting disclosure requirements of global stock exchanges
    • Adhikari A., Tondkar R.H. Environmental factors influencing accounting disclosure requirements of global stock exchanges. Journal of International Financial Management. 4:(2):1992;75-105.
    • (1992) Journal of International Financial Management , vol.4 , Issue.2 , pp. 75-105
    • Adhikari, A.1    Tondkar, R.H.2
  • 3
    • 38149147253 scopus 로고
    • On the use of accounting logic as an explanatory category in narrative accounting disclosures
    • Aerts W. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society. 19:(4/5):1994;337-353.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.4-5 , pp. 337-353
    • Aerts, W.1
  • 4
    • 77951929015 scopus 로고
    • Other information in documents containing audited financial statements
    • AICPA. U.S. Auditing Standards, Section 550. American Institute of Certified Public Accountants
    • AICPA. 1975. Other information in documents containing audited financial statements. AICPA professional standards Vol, 1, U.S. Auditing Standards, Section 550. American Institute of Certified Public Accountants.
    • (1975) AICPA Professional Standards , vol.1
  • 7
    • 84948877610 scopus 로고
    • The use and abuse of graphs in annual reports: A theoretical framework and empirical study
    • Beattie, V. A., & Jones, M. J. 1992. The use and abuse of graphs in annual reports: A theoretical framework and empirical study. Accounting and Business Research, 22 (88) (Autumn): 291-303.
    • (1992) Accounting and Business Research , vol.22 , Issue.88 AUTUMN , pp. 291-303
    • Beattie, V.A.1    Jones, M.J.2
  • 8
    • 0042144476 scopus 로고    scopus 로고
    • A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. Companies
    • Beattie, V. A., & Jones, M. J. 1997. A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. Companies. Journal of International Financial Management and Accounting, 8 (1) (Summer): 33-68.
    • (1997) Journal of International Financial Management and Accounting , vol.8 , Issue.1 SUMMER , pp. 33-68
    • Beattie, V.A.1    Jones, M.J.2
  • 9
    • 0001323240 scopus 로고
    • Attribution in the board room: Causal reasoning in corporate annual reports
    • Bettman J.R., Weitz B.A. Attribution in the board room causal reasoning in corporate annual reports . Administrative Science Quarterly. 28:(June):1983;165-183.
    • (1983) Administrative Science Quarterly , vol.28 , Issue.JUNE , pp. 165-183
    • Bettman, J.R.1    Weitz, B.A.2
  • 10
    • 0041643611 scopus 로고
    • Using ratios and graphics in financial reporting
    • Canadian Institute of Chartered Accountants. Toronto: CICA
    • Canadian Institute of Chartered Accountants. 1993. Using ratios and graphics in financial reporting. Research report. Toronto: CICA.
    • (1993) Research Report
  • 14
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure practices of Australian companies
    • Deegan C., Gordon B. A study of the environmental disclosure practices of Australian companies. Accounting and Business Research. 26:(3):1996;187-199.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 15
    • 21144474528 scopus 로고
    • An empirical test of a judgmental international classification of financial reporting practices
    • Doupnik T.S., Salter S.B. An empirical test of a judgmental international classification of financial reporting practices. Journal of International Business Studies. 24:(1):1993;41-60.
    • (1993) Journal of International Business Studies , vol.24 , Issue.1 , pp. 41-60
    • Doupnik, T.S.1    Salter, S.B.2
  • 16
    • 0001599433 scopus 로고
    • External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development
    • Doupnik T.S., Salter S.B. External environment, culture, and accounting practice A preliminary test of a general model of international accounting development . International Journal of Accounting. 30:(3):1995;189-207.
    • (1995) International Journal of Accounting , vol.30 , Issue.3 , pp. 189-207
    • Doupnik, T.S.1    Salter, S.B.2
  • 17
    • 0043146409 scopus 로고    scopus 로고
    • Linking the incidence and quality of graphics in annual reports to corporate performance: An international comparison
    • Frownfelter C.A., Fulkerson C.L. Linking the incidence and quality of graphics in annual reports to corporate performance An international comparison . Advances in Accounting Information Systems. 6:1998;129-151.
    • (1998) Advances in Accounting Information Systems , vol.6 , pp. 129-151
    • Frownfelter, C.A.1    Fulkerson, C.L.2
  • 18
    • 16144367555 scopus 로고    scopus 로고
    • Pictures and the bottom line: The television epistemology of U.S. annual reports
    • Graves O.F., Flesher D.L., Jordan R.E. Pictures and the bottom line the television epistemology of U.S. annual reports . Accounting, Organizations and Society. 21:(1):1996;57-88.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.1 , pp. 57-88
    • Graves, O.F.1    Flesher, D.L.2    Jordan, R.E.3
  • 19
    • 0041643610 scopus 로고
    • Segment reporting and EEC multinationals
    • Gray, S. J. 1978. Segment reporting and EEC multinationals. Journal of Accounting Research, 19 (2) (Autumn): 242-53.
    • (1978) Journal of Accounting Research , vol.19 , Issue.2 AUTUMN , pp. 242-253
    • Gray, S.J.1
  • 22
    • 0001106376 scopus 로고
    • Corporate disclosure practices: A comparative international analysis
    • Guthrie J., Parker L.D. Corporate disclosure practices A comparative international analysis . Advances in Public Interest Accounting. 3:1990;153-175.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 153-175
    • Guthrie, J.1    Parker, L.D.2
  • 24
    • 84984135174 scopus 로고
    • Understanding charts and graphs
    • Kosslyn S.M. Understanding charts and graphs. Applied Cognitive Psychology. 3:(3):1989;185-226.
    • (1989) Applied Cognitive Psychology , vol.3 , Issue.3 , pp. 185-226
    • Kosslyn, S.M.1
  • 25
    • 0004711625 scopus 로고
    • Tables of percentage profits of Pearson's goodness-of-fit statistic for use with small expectations
    • Lawal H.B. Tables of percentage profits of Pearson's goodness-of-fit statistic for use with small expectations. Journal of the Royal Statistical Society, Series C, Applied Statistics. 29:(3):1980;292-298.
    • (1980) Journal of the Royal Statistical Society, Series C, Applied Statistics , vol.29 , Issue.3 , pp. 292-298
    • Lawal, H.B.1
  • 26
    • 0000507462 scopus 로고
    • The changing form of the corporate annual report
    • Lee, T. A. 1994. The changing form of the corporate annual report. Accounting Historians Journal, 21 (1) (June): 215-232.
    • (1994) Accounting Historians Journal , vol.21 , Issue.1 JUNE , pp. 215-232
    • Lee, T.A.1
  • 27
    • 0004239766 scopus 로고    scopus 로고
    • Speech to the NYU Center for Law and Business, 28th September
    • Levitt, A. 1998. The "Numbers Game." Speech to the NYU Center for Law and Business, 28th September.
    • (1998) The "numbers Game."
    • Levitt, A.1
  • 29
    • 0043146408 scopus 로고    scopus 로고
    • The use and representational faithfulness of graphs in annual reports: Australian evidence
    • Mather P., Ramsay A., Serry A. The use and representational faithfulness of graphs in annual reports Australian evidence . Australian Accounting Review. 6:(2):1996;56-63.
    • (1996) Australian Accounting Review , vol.6 , Issue.2 , pp. 56-63
    • Mather, P.1    Ramsay, A.2    Serry, A.3
  • 30
    • 0029686087 scopus 로고    scopus 로고
    • Designing the annual reports of Burton plc from 1930 to 1994
    • McKinstry S. Designing the annual reports of Burton plc from 1930 to 1994. Accounting, Organizations and Society. 21:(1):1996;89-111.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.1 , pp. 89-111
    • McKinstry, S.1
  • 31
    • 84985261490 scopus 로고
    • Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental companies listed on the London Stock Exchange
    • Meek, G. K., & Gray, S. J. 1989. Globalization of stock markets and foreign listing requirements: voluntary disclosures by continental companies listed on the London Stock Exchange. Journal of International Business Studies 20 (2) (Summer): 315-36.
    • (1989) Journal of International Business Studies , vol.20 , Issue.2 SUMMER , pp. 315-336
    • Meek, G.K.1    Gray, S.J.2
  • 32
    • 0043146410 scopus 로고
    • Qualitative objectives of financial accounting: A comment on relevance and understandability
    • Morton, J. R. 1974. Qualitative objectives of financial accounting: a comment on relevance and understandability. Journal of Accounting Research, 12 (2) (Autumn): 288-298.
    • (1974) Journal of Accounting Research , vol.12 , Issue.2 AUTUMN , pp. 288-298
    • Morton, J.R.1
  • 33
    • 84921538216 scopus 로고
    • A judgmental international classification of financial reporting practices
    • Nobes, C. W. 1983. A judgmental international classification of financial reporting practices. Journal of Business Finance and Accounting, 10 (1) (Spring): 1-19.
    • (1983) Journal of Business Finance and Accounting , vol.10 , Issue.1 SPRING , pp. 1-19
    • Nobes, C.W.1
  • 34
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • Nobes C.W. Towards a general model of the reasons for international differences in financial reporting. Abacus. 34:(2):1998;162-183.
    • (1998) Abacus , vol.34 , Issue.2 , pp. 162-183
    • Nobes, C.W.1
  • 36
    • 0041643612 scopus 로고
    • How good is MD&A as an investment tool?
    • Pava M.L., Epstein M.J. How good is MD&A as an investment tool? Journal of Accountancy. 3:(175):1993;51-53.
    • (1993) Journal of Accountancy , vol.3 , Issue.175 , pp. 51-53
    • Pava, M.L.1    Epstein, M.J.2
  • 38
    • 0002797957 scopus 로고
    • Environmental Disclosures: A note on reporting practices in mainland Europe
    • Roberts C.B. Environmental Disclosures A note on reporting practices in mainland Europe . Accounting, Auditing and Accountability. 4:(3):1991;62-71.
    • (1991) Accounting, Auditing and Accountability , vol.4 , Issue.3 , pp. 62-71
    • Roberts, C.B.1
  • 39
    • 0003055783 scopus 로고
    • The relationship between legal systems and accounting practices: A classification exercise
    • Salter S.B., Doupnik T.S. The relationship between legal systems and accounting practices A classification exercise . Advances in International Accounting. 5:1992;3-22.
    • (1992) Advances in International Accounting , vol.5 , pp. 3-22
    • Salter, S.B.1    Doupnik, T.S.2
  • 40
    • 0002878655 scopus 로고
    • Commentary on earnings management
    • Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3 (4) (December): 91-102.
    • (1989) Accounting Horizons , vol.3 , Issue.4 DECEMBER , pp. 91-102
    • Schipper, K.1
  • 44
    • 0041643613 scopus 로고    scopus 로고
    • London: McGraw-Hill International
    • Silver M. Business statistics. 1996;McGraw-Hill International, London.
    • (1996) Business Statistics
    • Silver, M.1
  • 45
    • 84985560942 scopus 로고
    • The chairman's statement and corporate financial performance
    • Smith, M., & Taffler, R. 1992. The chairman's statement and corporate financial performance. Accounting and Finance, 32 (2) (November), 75-90.
    • (1992) Accounting and Finance , vol.32 , Issue.2 NOVEMBER , pp. 75-90
    • Smith, M.1    Taffler, R.2
  • 46
    • 0041661304 scopus 로고
    • The auditor's responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidance
    • Steinbart, P. J. 1989. The auditor's responsibility for the accuracy of graphs in annual reports: some evidence of the need for additional guidance. Accounting Horizons, 3 (3) (September): 60-70.
    • (1989) Accounting Horizons , vol.3 , Issue.3 SEPTEMBER , pp. 60-70
    • Steinbart, P.J.1
  • 47
    • 84970324922 scopus 로고
    • Performance and readability: A comparison of annual reports of profitable and unprofitable corporations
    • Subramanian, R., Insley, R. G., & Blackwell, R. D. 1993. Performance and readability: a comparison of annual reports of profitable and unprofitable corporations. Journal of Business Communication, 30 (1): 49-61.
    • (1993) Journal of Business Communication , vol.30 , Issue.1 , pp. 49-61
    • Subramanian, R.1    Insley, R.G.2    Blackwell, R.D.3
  • 49
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • Watts, R., & Zimmerman, J. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review, 53 (1) January: 112-134.
    • (1978) Accounting Review , vol.53 , Issue.1 JANUARY , pp. 112-134
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.