Detalhes do Documento

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.