...Vivien Beattie; Michael John Jones Graphs in corporate annual reports are a double‐edged sword. While they offer the potential for improved communication of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own interests. For over...

...Paul Mather; Alan Ramsay; Adam Steen This paper investigates the use of graphs, selection of variables to graph and construction of graphs in prospectuses issued by Australian companies making their initial public offering (IPO) of shares to the Australian capital market. The paper formulates...