Detail Graphical Sleight of Hand   Oleh:  Burgess, Deanna Oxender Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 2 (Feb. 2002), page 45-51. Topik: graphics; graphical sleight; hand Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel At least one in 10 graphs in corporate annual reports has an altered vertical scale that depicts a more positive picture than the underlying financial information warrants. The vertical scale modifications can change readers’ judgments, alter trends and may be deemed intentional by regulators if they seem to magnify favorable information. Auditors can perform a real service for their clients by pointing out the existence of graphical alterations in financial statements and helping companies avoid potential "earnings management” problems with the SEC and investors. Evidence of altered graphs in corporate annual reports spans more than a decade. Vertical scale alterations are reported around the world. According to a 1997 study of 300 annual reports from six countries by the Institute of Chartered Accountants in England and Wales, the design and construction of graphs in annual reports are often poor. Measurement distortions, including vertical scale alterations, were the worst in annual reports from France, the United Kingdom and the United States. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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