When enough is enough: The impact of combined graphical impression management on financial judgement

When enough is enough: The impact of combined graphical impression management on financial judgement

The literature on impression management has identified three main types of graph manipulation: presentation enhancement, selectivity, and distortion. Nevertheless, no paper has analyzed the combined impact of all three techniques. Through an experiment involving 1701 certified public accountants, pa...

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Bibliographic Details
Published in:Journal of behavioral and experimental finance Vol. 43; p. 100969
Main Authors: Cardoso, Ricardo Lopes, de Oliveira Leite, Rodrigo, Balloni, Armando, Fonseca, Thiago Richter
Format: Journal Article
Language:English
Published: Elsevier B.V 01-09-2024
Subjects:
Color effects
Colorblindness
Corporate financial reporting
Graph manipulation
Impression management
Judgement
Measurement distortion
Presentation enhancement
Selectivity
Color effects
G40
Judgement
D01
Graph manipulation
Impression management
C91
Selectivity
Presentation enhancement
Measurement distortion
Colorblindness
Corporate financial reporting
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Summary:The literature on impression management has identified three main types of graph manipulation: presentation enhancement, selectivity, and distortion. Nevertheless, no paper has analyzed the combined impact of all three techniques. Through an experiment involving 1701 certified public accountants, participants were exposed to graphs featuring all three manipulation techniques using distinct colors (blue, black, and red), all juxtaposed against graphs with no manipulation or a singular manipulation type. Our results show that selectivity alone has the same impact as distortion, selectivity, and presentation enhancement combined. Additional results demonstrate that the choice of color (blue versus red) in presentation enhancement, when combined with measurement distortion and selectivity, impact participants' perception differently. However, this effect is not observed when colorblind professionals are included.
ISSN:2214-6350
2214-6350
DOI:10.1016/j.jbef.2024.100969