The joint effect of animated graphs and motion verbs on investor judgments

Within the context of accounting disclosures, firms often have significant control over the manner in which data is presented and the language used to present these disclosures. I examine two features of the disclosure setting. I predict that the use of animated graphs or static graphs in accounting...

Full description

Saved in:
Bibliographic Details
Main Author: Chan, Ian Han Sheng
Other Authors: Tan Hun Tong
Format: Thesis-Doctor of Philosophy
Language:English
Published: Nanyang Technological University 2023
Subjects:
Online Access:https://hdl.handle.net/10356/164001
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Nanyang Technological University
Language: English
id sg-ntu-dr.10356-164001
record_format dspace
spelling sg-ntu-dr.10356-1640012024-01-12T10:28:43Z The joint effect of animated graphs and motion verbs on investor judgments Chan, Ian Han Sheng Tan Hun Tong Nanyang Business School AHTTAN@ntu.edu.sg Business::Accounting Within the context of accounting disclosures, firms often have significant control over the manner in which data is presented and the language used to present these disclosures. I examine two features of the disclosure setting. I predict that the use of animated graphs or static graphs in accounting disclosures can influence investor investment judgments, but the effect of this depends on the type of language used in the disclosure. I experimentally test my prediction using an investor day transcript in which the graphs used are either animated or static, and the language used either contains motion verbs or does not. I further add two additional control conditions in which I keep the vividness of the language low in order to examine the effects of animated or static graphs. As predicted, I find that animated graphs result in more favorable investment judgments than when static graphs are used, but only when used in conjunction with motion verbs. I run a second experiment to examine the cognitive processes that underpin the findings in Experiment One, but the results of Experiment Two suggest that the cognitive processes leading to the findings occur unconsciously. I identify a new data visualization feature in the accounting disclosure setting, the animation of graphs, and how it influences investor judgments. Doctor of Philosophy 2023-01-03T05:59:08Z 2023-01-03T05:59:08Z 2022 Thesis-Doctor of Philosophy Chan, I. H. S. (2022). The joint effect of animated graphs and motion verbs on investor judgments. Doctoral thesis, Nanyang Technological University, Singapore. https://hdl.handle.net/10356/164001 https://hdl.handle.net/10356/164001 10.32657/10356/164001 en UOB Endowed Chair This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). application/pdf Nanyang Technological University
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
language English
topic Business::Accounting
spellingShingle Business::Accounting
Chan, Ian Han Sheng
The joint effect of animated graphs and motion verbs on investor judgments
description Within the context of accounting disclosures, firms often have significant control over the manner in which data is presented and the language used to present these disclosures. I examine two features of the disclosure setting. I predict that the use of animated graphs or static graphs in accounting disclosures can influence investor investment judgments, but the effect of this depends on the type of language used in the disclosure. I experimentally test my prediction using an investor day transcript in which the graphs used are either animated or static, and the language used either contains motion verbs or does not. I further add two additional control conditions in which I keep the vividness of the language low in order to examine the effects of animated or static graphs. As predicted, I find that animated graphs result in more favorable investment judgments than when static graphs are used, but only when used in conjunction with motion verbs. I run a second experiment to examine the cognitive processes that underpin the findings in Experiment One, but the results of Experiment Two suggest that the cognitive processes leading to the findings occur unconsciously. I identify a new data visualization feature in the accounting disclosure setting, the animation of graphs, and how it influences investor judgments.
author2 Tan Hun Tong
author_facet Tan Hun Tong
Chan, Ian Han Sheng
format Thesis-Doctor of Philosophy
author Chan, Ian Han Sheng
author_sort Chan, Ian Han Sheng
title The joint effect of animated graphs and motion verbs on investor judgments
title_short The joint effect of animated graphs and motion verbs on investor judgments
title_full The joint effect of animated graphs and motion verbs on investor judgments
title_fullStr The joint effect of animated graphs and motion verbs on investor judgments
title_full_unstemmed The joint effect of animated graphs and motion verbs on investor judgments
title_sort joint effect of animated graphs and motion verbs on investor judgments
publisher Nanyang Technological University
publishDate 2023
url https://hdl.handle.net/10356/164001
_version_ 1789483161865945088