代做assignment-非金融公司使用图表的情况分析

代做assignment-非金融公司使用图表的情况分析。近年来，大型上市公司年报发生了巨大的变化。它从过去的一个非常大的格式文件，现在很大程度上变成了公共关系文件。在这种文件中，公司的财务报表与“技术附录”有关。目前，大多数上市公司都在使用可视化表示方法来表示必要和重要的信息。这样做是为了传达重要和有效的财务和非财务信息。为了使其在视觉上更具吸引力和解释性，图表与财务报表以及与财务报表相关的附注一起使用。本研究的主要目的是对英国大多数主要银行在使用图表时可能存在的性质和差异进行调查。这有助于比较变量的图表表示方式，因为之前一些研究的结果可能侧重于一些非金融公司。

In the previous literature, it is actually the self-serving motivation which may help in the determination of the selective use of the graphs. The management of the companies needs to have the incentives which may be help in the representation of the performance of the companies in the best possible manner which may result in the selective financial misinterpretation. The graphs have been generally adopted and designed in such a manner that they can help in the adoption of the financial signals which may be sent to the annual report users. This may also help in the adoption and design of the financial signals to different users, to help in the enhancement of the perception of the customers and the lead the users to make the sub-optimal decisions related to the financial information. In the financial graphs selectivity may be occurring whenever there may be a favourable trend. Whenever there is an absence of the graphs, it may conceal the poor performance of the companies (Dimaggio, 1983). On the other hand, the companies use the graphs for the purpose of making the good performance more salient to the users. The overall outcome of the management of the impressions is that the information which may be covered through the graph is not completely neutral. The information may be relevant in some or the other manner. From the previous studies, it has been found that selectivity has been used for the purpose of highlighting of the financial performance variables with the help of the graphs. The financial performance indicators may generally be graphed in the annual reports of the banks with a good annual performance of the banks.
As per the positive accounting theory, it may be predicted that the different managers who are the part of some of the highly visible firms are exposed to the public scrutiny and regulator’s attention of the media. This may also deem the large increase in the performance of the company which may be salient to the annual report users as these are among the regulators. Dilia and Jarvin (2010) also found that some of the large non-financial companies which have the greater financial performance may actually be less likely to volunteer the key financial indicators of the graphs.
The different banks may operate in case of the highly regulated industry which is under the consistent and the continuous attention of the media and the regulators. Thus, the potential selectiveness or the financial performance graphs can actually be driven because of the potential costs which may be incurred by the process of drawing the attention related to the high performance.
The different financial reporting practices may not be developed completely in the vacuum because of the formal and the informal rules of the company, rather than the result of the macro social processes (Frownfelter & Fulkerson, 1998). These are also likely to reflect the underlying situations which may be impact the financial reports of the company. The different national accounting practices may also vary because of the different environmental and the cultural factors. Thus the process of the adoption of graphs and the variable graphs may also vary across the nations.

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