Research Article Published 20 June 2011

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

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

Keywords
Graphical presentation impression management annual report unit trust

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DOI · 10.32890/jbma2011.1.1.6790
OpenAlex · W4318611260
Semantic Scholar · CorpusID 166586728

References

References 39
Deposited to Crossref with the article DOI
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