Document details

The (mis)use of graphs: insights into the Portuguese companies' annual reports

Author(s): Bravo, Filipe Ricardo D´Assunção Mascarenhas Almeirim e

Date: 2020

Persistent ID: http://hdl.handle.net/10362/107446

Origin: Repositório Institucional da UNL

Project/scholarship: info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID/ECO/00124/2013/PT;

Subject(s): Company's annual reports; Graph distortions; Board of directors; Portugal


Description

Graphs area suitable format for summarizing and disclosinginformation in annual reports given thatinvestors,and other addressees of graphs, may lack of the time required to fully analysethe information. Therefore, graphs should be reliable,accurateand free from material distortions. This Work Project aims to make aware of the importance that graphs have both for the report’s usersand the companies themselves. Moreover, this project investigates the potential roots of graphical distortions. The findings suggestthatthe correlation between the level of graph distortion in Portugal and the Board of Directors ismoderate, although not significant.

Document Type Master thesis
Language English
Contributor(s) RUN; Ferreira, Leonor
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