Abstract
Websites are becoming the most popular media for disclosing information. Graphs are effective and efficient communication media. Therefore, many companies use websites to provide financial graph information. However, some managers may inappropriately adjust the financial graph information on websites from the self-interest angle. This is so-called “impression management”, which may mislead users' opinions and violate the fairness of financial information. The different accounting systems and financial environments between Taiwan and China may lead to different “impression management” behaviors. This study aims to find out the effect of “impression management” on websites in Taiwan and China. The results show the pressure on stock prices makes listed companies in Taiwan more likely to adjust financial graphs improperly. There are many different characteristics in using financial graphs between Taiwan and China. According to this, we suggest users of the financial graph information on Internet paying attention to accuracy of it.
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