Reliability of Graphs Disclosed in Annual Reports of Central and Eastern European Banks
作者： Laivi Laidroo
DOI: 10.1080/00128775.2016.1193757
关键词:
摘要: This article investigates the changes in reliability of graphs disclosed annual reports Central and Eastern European (CEE) commercial banks during crisis noncrisis periods. The analysis covers thirty-three from seven CEE countries 2006–2013. results reveal that, on average, one-third by a bank violate at least one graph-construction principle there appears to be favorable measurement-distortion bias. In line with expectations, are signs that impression motivation managers increases periods—severe graph distortions twice as frequent, financial indicator increase.
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