| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Research Abstract |
I have studied the issue of impression management using graphs in financial reporting practices in a comparative international context. The survey was to assess the type and frequency of graphics presented in annual reports; to identify the location of the graphics within annual reports; to measure the Graph Discrepancy Index; and to summarize the nature of information in graphics.
As a result of the analysis, the financial items which became graphs were sales amount, operating income, EPS, which was a tendency like the result of the overseas prior research. On the other hand, distortion characteristics were low, and the graphs of the Japanese firms were made relatively exactly, which was unlike the result of the overseas prior research. However, the visual effects to graph readers were not confirmed.
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