المجلة الدولية لنشر البحوث والدراسات

International Journal of Research and Studies Publishing

المجلة الدولية لنشر البحوث والدراسات
القائمة الرئيسية

The Effect of Using Charts in Financial Reports in Commercial Banks in Saudi Arabia

By: Maher Anwar Mohammed Al-katheri

Master of Management, Everyone's Smart University, United Arab Emirates


Abstract:

This thesis examines the impact of using charts in financial reports within the commercial banking sector in Saudi Arabia. The study focuses on the effectiveness of data visualization tools, such as graphs and charts, in enhancing the readability, comprehension, and decision-making process for stakeholders. Financial reports play a crucial role in informing stakeholders about a bank's financial performance and facilitating informed decision-making. The research investigates how the inclusion of charts in financial reports influences stakeholders' perceptions, including investors, analysts, and managers, regarding the economic performance of commercial banks. The study also explores the potential benefits and limitations of incorporating charts in financial reporting. A mixed-methods approach, combining qualitative and quantitative research methods, is employed. The research involves surveys administered to stakeholders and interviews with key informants, including financial analysts, managers, and regulators. The total participants were 317 responses. The majority of responses agreed that there is a significant effect of using charts in financial reports in commercial banks in Saudi Arabia. The findings of this study contribute to the existing knowledge on the use of charts in financial reports and provide insights into their implications for the banking industry in Saudi Arabia, offering recommendations for enhancing the presentation of financial data using charts.


Keywords:

charts, financial reports, data visualization, decision-making process, commercial banks in Saudi Arabia

DOI

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About the Authors

Master of Management, Everyone's Smart University, United Arab Emirates

References

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- Beddewela et al. (2018). Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports. Business Strategy and the Environment, 27(4), 572-587. Retrieved 2018, from https://onlinelibrary.wiley.com/doi/full/10.1002/bse.2021
- Chopra, Y. (2022). Data Visualization in Banking: Why Is It Essential in the Finance Sector? Retrieved from https://www.datatobiz.com/blog/data-visualization-in-banking/
- Hinton and Isabella. (2017). Presenting Your Data with SPSS Explained. 1-20. Retrieved from https://www.taylorfrancis.com/books/mono/10.4324/9781315689524/presenting-data-spss-explained-perry-hinton-isabella-mcmurray
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- Illinois State University. (2022). Data Visualization. milner library, 1-10. Retrieved 2022, from https://guides.library.illinoisstate.edu/datavisualization/websites
- Julie. (2015). Understanding and Evaluating Survey Research. 168–171. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4601897/
- Kathrada, A. Y. (2021). The incidence and quality of graphs in annual reports A South African analysis of graph disclosure in. Africa’s Public Service Delivery and Performance Review, 2-5. Retrieved 2021, from https://www.researchgate.net/publication/356672347_The_incidence_and_quality_of_graphs_in_annual_reports_A_South_African_analysis_of_graph_disclosure_in_state-owned_entities
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- Laidroo, L. (2016). Reliability of Graphs Disclosed in Annual Reports of Central and Eastern European Banks. International Journal of Business Communication, 1-2. doi:http://dx.doi.org/10.1080/00128775.2016.1193757
- LUCAS A. MARIANI, J. R. (2023). Banks’ physical footprint and financial technology adoption. World Bank Blog, 1-3. Retrieved 2023, from https://blogs.worldbank.org/allaboutfinance/banks-physical-footprint-and-financial-technology-adoption
- Mohamad et al. (2017). Linking corporate risk disclosure practices with firm-specific characteristics in Saudi Arabia. Gadjah Mada International Journal of Business, 19(3), 247-266. Retrieved 2017, from https://search.informit.org/doi/abs/10.3316/informit.317722183930289
- Omid Faraji et al. (2020). Financial statement comparability. Journal of Financial Reporting and Accounting, 18(3), 10-20. Retrieved 2020, from https://www.emerald.com/insight/content/doi/10.1108/JFRA-12-2019-0167/full/html
- Rahman. (2020). The Advantages and Disadvantages of Using Qualitative and Quantitative Approaches. Canadian Center of Science and Education, 3-5. Retrieved from https://pearl.plymouth.ac.uk/handle/10026.1/16598
- Rahman. (2021). Advantages and Disadvantages of Qualitative and Quantitative Approaches. Canadian Center of Science and Education, 6(1), 90-102. Retrieved 2021, from https://pearl.plymouth.ac.uk/handle/10026.1/16598
- Rahman, S. (2021). Advantages and Disadvantages of Qualitative and Quantitative Approaches. Canadian Center of Science and Education, 6(1), 90-102. Retrieved from https://pearl.plymouth.ac.uk/handle/10026.1/16598
- Robert. (2017). Understanding Statistics for the Social Sciences with IBM SPSS. 1-10. Retrieved from https://www.taylorfrancis.com/books/mono/10.4324/9781315182452/understanding-statistics-social-sciences-ibm-spss-robert-ho
- Sharma, D. (2013). Efficiency and Productivity of Banking sector – A critical analysis of literature and design of conceptual model. Qualitative Research in Financial Markets, 10(3), 2-4. Retrieved 2013, from https://www.researchgate.net/publication/274377214_Efficiency_and_Productivity_of_Banking_sector_-_A_critical_analysis_of_literature_and_design_of_conceptual_model
- VIRAL V. ACHARYA, S. G. (2016). Banks’ Financial Reporting and Financial System Stability. Journal of Accounting Research, 50(1), 1-3. doi:https://doi.org/10.1111/1475-679X.12114
- Yousif et al. (2017). The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics. International Journal of Economics and Financial Issues, 7(2), 283 - 291. Retrieved 2017, from https://dergipark.org.tr/en/pub/ijefi/issue/32035/354481

المصادر باللغة العربية:
- (2022) Khaled إعداد الاستبيان في البحث العلمي pp. 1-3.

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المجلة الدولية لنشر البحوث والدراسات

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