An investigation into the measurement of graph distortion in financial reports

Article Abstract:

Graphs are used as a measure to express financial reports. However, managers often distort these graphs to project a favorable image. Consequently graph discrepancy index is developed to evaluate the extent of these distortions. A study assessing the problems associated with such graph discrepancy index and suggesting relative graph discrepancy rate as an alternative method for assessing financial reports distortions in graphs is presented.

United Kingdom, Reporting & Disclosure, Analysis, Reports, Financial statements

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Financial covenants and related contracting processes in the Australian private debt market: an experimental study

Article Abstract:

Private debt markets are distinguished by covenant-restrictive, renegotiation-flexible debt contracts. A new study investigates whether the restrictiveness of financial covenants is determined by borrower- and contract-specific variables and whether such variables are linked to loan officers' decisions to forgo technical default on financial covenants. Details of the study are presented.

Research, Australia, Accounting, Debt financing (Corporations), Debt financing

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The use and representational faithfulness of graphs in Australian IPO prospectuses

Article Abstract:

The use of graphs in prospectuses issued by Australian companies making their initial public offering (IPO) of shares is examined. No significant link between the performance on the variable being graphed and distortions were found. A significant link is found when the graphs are divided between those covering key financial variables and other variables.

Methods, Going public (Securities), Initial public offerings

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