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Erschienen in: Information Systems Frontiers 5/2015

01.10.2015

Measurements of mislead threshold of company graph distortion

verfasst von: Shaio Yan Huang, Tung-Hsien Wu, An-An Chiu, David C. Yen

Erschienen in: Information Systems Frontiers | Ausgabe 5/2015

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Abstract

Graphical information has been widely used in businesses and organizations to display, report and analyze financial information. If the graphical information is inadequately manipulated and employed like the distorted graphs, it may well mislead peoples’ judgment and hence lead their company/organization into a disaster. The study of Mather et al. (Accounting and Business Research 35(2), 147-159, 2005) shows that the graphical distortion of bar chart can be measured by using the relative graph discrepancy index (RGD). The purpose of this research is to find out what level of measurement distortion will mislead users by conducting an experimental study. Research results show that financial graphs tend to mislead users when they are distorted by over ±5 % of the RGD. This threshold should be employed as a means for auditing the related graph distortions.

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Metadaten
Titel
Measurements of mislead threshold of company graph distortion
verfasst von
Shaio Yan Huang
Tung-Hsien Wu
An-An Chiu
David C. Yen
Publikationsdatum
01.10.2015
Verlag
Springer US
Erschienen in
Information Systems Frontiers / Ausgabe 5/2015
Print ISSN: 1387-3326
Elektronische ISSN: 1572-9419
DOI
https://doi.org/10.1007/s10796-014-9486-5

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