A six-country comparison of the use of graphs in annual reports

Abstract

This study contributes to each of knowledge of comparative international reporting practices by exploring an aspect of the annual report package not previously researched from a transnational perspective. The financial graphs in the corporate annual reports of 50 companies in Australia, France, Germany, The Netherlands, the UK, and the US are investigated using an established methodology. We conclude that companies in different countries adopt significantly different graphical practices, with German graphical practice being especially different. Findings with regard to selected graphical reporting dimensions are not generally consistent with predictions based on the macro/microorientation of countries.