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英文论文修改:年度报告中的图表使用分析

可以发现,图表在年度报告中有改善的潜力,因为它可以帮助提高报告中的有效沟通。股东们进行了大量的调查,结果表明,在年报中使用图表对公司是有益的。Lee(1975)和Tweedie(1977)的研究总结了英国银行业的研究,提供了证据。人们发现,年报中的图表在视觉上很有吸引力,并且受到了人们的注意。它是人类记住更多以视觉形式而不是文本形式出现的东西的能力(Paivio, 1974)。此外,这些图表可能被认为对突出显示过程非常有用(Wright, 1989)。这可能是一种可能性,图表可能会引入扭曲,从而导致误差。如果详细讨论了选择性,则是使用或不使用图的选择决策。

英文论文修改:年度报告中的图表使用分析

在年度报告中对图表的需要主要是由于指标的数量。图表使用的影响和年度报告中的失真没有得到适当的探讨。从一些有限的研究结果可以看出,用户的感知可能因为图表而被扭曲(Taylor and Anderson, 1986)。关于图的使用和图中可能存在的失真,已有一定数量的研究。也有一些实验研究在很大程度上表明,年报中图表的重点是对管理者和审计人员的决策有效性产生影响。在银行年报中使用选择性和图表失真也可能提供与操纵活动信息有关的信息。

英文论文修改:年度报告中的图表使用分析

It can be found that the graphs have the potential to do the improvement in the annual reports as they can help in the improvement of the effective communication in the reports. There has been a large number of surveys conducted by the shareholders which indicates that the use of the graphs in the annual reports has been useful for the companies. The evidence has been provided in the studies conducted by Lee (1975) and Tweedie (1977) that summarised the studies on the banks of UK. It has been found that the graphs which are there in the annual reports has proved to be visually appealing and were noticed by the people. It is the capacity of the human beings to remember something which more which is in a visual form rather than the textual form (Paivio, 1974). Also the graphs may be considered to be very useful for the highlighting process (Wright, 1989). It may be a possibility that the graphs may be introducing the distortions which can lead to the error. If the selectivity is discussed in detail, it is the selective decision of using or not using the graphs.

英文论文修改:年度报告中的图表使用分析

The primary the need for the graphs in case of the annual reports is as a result of the number of indicators. The impact of the use of graphs and the distortion in the annual reports are not explored properly. From some of the limited findings, it could be suggested that the perception of the users may be distorted because of the graphs (Taylor and Anderson, 1986). There have been a certain number of studies conducted on the use of graphs and the distortion which may be there in the graphs. There are also certain experimental studies which have largely suggested that the focus of the graph in the annual report is to have an impact on the decision effectiveness of the managers and the auditors. The use of selectivity and graph distortion in the annual reports of the banks may also give the information related to the manipulation of the active information.