10-K 文件中的数据可视化

IF 5.4 1区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting & Economics Pub Date : 2024-04-01 DOI:10.1016/j.jacceco.2023.101631

Theodore E. Christensen , Karson E. Fronk , Joshua A. Lee , Karen K. Nelson

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引用次数: 0

摘要

美国证券交易委员会鼓励以图表形式展示信息或数据，以提高用户理解财务披露信息的能力。我们发现，随着时间的推移，10-K 文件中定性和定量信息图表的披露量急剧增加，而公司对图片类型、数据内容以及信息图表在 10-K 文件中的位置的选择存在很大的横截面差异。我们提供了企业使用信息图表相关因素的证据，并探讨了随着时间推移信息图表披露的持续性。最后，我们研究了信息图表的使用与资本市场不确定性之间的关系。

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Data visualization in 10-K filings

The Securities and Exchange Commission encourages the presentation of information or data in graphical form to improve users' ability to understand financial disclosures. We find a dramatic increase in the disclosure of both qualitative and quantitative infographics in 10-K filings over time and substantial cross-sectional variation in firms' choices regarding image types, data content, and the placement of infographics within 10-Ks. We provide evidence on factors associated with firms’ use of infographics and explore the persistence with which they are disclosed over time. Finally, we investigate the relation between the use of infographics and uncertainty in capital markets.

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来源期刊

Journal of Accounting & Economics Multiple-

CiteScore

8.70

自引率

6.80%

发文量

期刊介绍： The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: * The role of accounting within the firm; * The information content and role of accounting numbers in capital markets; * The role of accounting in financial contracts and in monitoring agency relationships; * The determination of accounting standards; * Government regulation of corporate disclosure and/or the Accounting profession; * The theory of the accounting firm.