Reliability of Graphs Disclosed in Annual Reports of Central and Eastern European Banks

Laivi Laidroo

Eastern European Economics, 2016, vol. 54, issue 4, 319-350

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

Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/00128775.2016.1193757 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mes:eaeuec:v:54:y:2016:i:4:p:319-350

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/MEEE20

DOI: 10.1080/00128775.2016.1193757

Access Statistics for this article

More articles in Eastern European Economics from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().