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

• Main Author: Chan, Ian Han Sheng
• Other Authors: Tan Hun Tong
• Format: Thesis-Doctor of Philosophy
• Language: English
• Published: Nanyang Technological University 2023
• Subjects: Business::Accounting
• Online Access: https://hdl.handle.net/10356/164001
• Institution: Nanyang Technological University

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...