Keywords

voluntary disclosure, data visualization, infographics, graphic similarity

Abstract

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.

Original Publication Citation

Christensen, T., K. Fronk, J. Lee, and K. Nelson. 2024. "Data Visualization and Infographics in I 0-K Filings," Journal of Accounting and Economics, 77 (2-3), l-34.

Document Type

Peer-Reviewed Article

Publication Date

2023

Publisher

Journal of Accounting and Economics

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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