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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Published in: | Journal of behavioral and experimental finance Vol. 43; p. 100969 |
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Main Authors: | , , , |
Format: | Journal Article |
Language: | English |
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Elsevier B.V
01-09-2024
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Abstract | 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. |
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AbstractList | 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. |
ArticleNumber | 100969 |
Author | Balloni, Armando Cardoso, Ricardo Lopes Fonseca, Thiago Richter de Oliveira Leite, Rodrigo |
Author_xml | – sequence: 1 givenname: Ricardo Lopes surname: Cardoso fullname: Cardoso, Ricardo Lopes email: ricardo.cardoso@fgv.br organization: Fundacao Getulio Vargas (FGV-EBAPE), Rua Jornalista Orlando Dantas, 30, office 206, Botafogo, Rio de Janeiro, RJ 22231-010, Brazil – sequence: 2 givenname: Rodrigo surname: de Oliveira Leite fullname: de Oliveira Leite, Rodrigo email: rodrigo.oliveira@coppead.ufrj.br organization: Federal University of Rio de Janeiro (UFRJ-Coppead), Rua Pascoal Lemme 355, office 423, Rio de Janeiro, RJ 21941-918, Brazil – sequence: 3 givenname: Armando surname: Balloni fullname: Balloni, Armando email: b42151@fgv.edu.br organization: Fundacao Getulio Vargas (FGV-EBAPE), Rua Jornalista Orlando Dantas, 30, office 206, Botafogo, Rio de Janeiro, RJ 22231-010, Brazil – sequence: 4 givenname: Thiago Richter surname: Fonseca fullname: Fonseca, Thiago Richter email: thiago.fonseca@fgv.edu.br organization: Fundacao Getulio Vargas (FGV-EBAPE), Rua Jornalista Orlando Dantas, 30, office 206, Botafogo, Rio de Janeiro, RJ 22231-010, Brazil |
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Keywords | Color effects G40 Judgement D01 Graph manipulation Impression management C91 Selectivity Presentation enhancement Measurement distortion Colorblindness Corporate financial reporting |
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SubjectTerms | Color effects Colorblindness Corporate financial reporting Graph manipulation Impression management Judgement Measurement distortion Presentation enhancement Selectivity |
Title | When enough is enough: The impact of combined graphical impression management on financial judgement |
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