The Relationship Between Performance and Graphic Presentation in Unit Trusts' Annual Reports: Malaysian Evidence

Authors

  • Ram Al Jaffri Saad Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Mohd Azlan Yahya Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Md Hairi Md Hussain Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia

DOI:

https://doi.org/10.32890/jbma2011.1.1.6790

Keywords:

Graphical presentation, impression management, annual report, unit trust

Abstract

This study investigates the use and abuse of graphs in the annual reports of unit trust companies. It is found that 78% of companies use graphs and that 2.1 is the mean number of graphs per graph-using companies. The most commonly graphed financial variables are asset allocation, performance, investment and fund size. Line and pie graphs are more popular than bar and column. Thus, in contrast to previous studies of graphs in annual reports, no relationship is found between performance and graphic presentation in unit trusts' annual reports. The result may suggest that graphic presentation in unit trust's annual report is normally dependent on the discretion of the company's management.

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Published

20-06-2011

How to Cite

Saad, R. A. J., Yahya, M. A., & Md Hussain, M. H. (2011). The Relationship Between Performance and Graphic Presentation in Unit Trusts’ Annual Reports: Malaysian Evidence. Journal of Business Management and Accounting, 1(1), 1–15. https://doi.org/10.32890/jbma2011.1.1.6790

Issue

Section

Articles