In this report, the discussion has been focused on the use of graphs in the annual reports by the banks in United Kingdom. The research did the study on some of the primary topics which may be related to the graphs and the influence played by the impression management, positive accounting and institutional theories which may be there for the purpose of explanation related to the use and the design of the graphs. With the help of the comparison of the findings related to the previous studies, there has been a similar level of graph based diffusion and also the tendency related to the adoption of the graphs in financial statements. It has also been found from the research that there is a significant difference between the patterns of graphs which are there between different banks and the non-financial firms. This study has been done in the terms of the variable which have been graphed. The share price related variables are the one which may actually be used by the highest number of banks. On the other hand, the graphs are comparatively less used by some of the non-financial firms. In comparison to some of the previous studies, it can be identified that the banks are more likely using the industry specific variables in comparison to some of the non-financial firms. Some of the most important issues related to the frequently graphed variables include the Non-performing loans, the cost to income related ratios and other issues which are related to the risk.
Another important thing which can be derived from the literature review is that the graphs which may be related to some of the key financial variables are more likely to be the part of the annual reports of the companies in comparison those graphs which don’t include the financial variables which have been graphed. Another thing which can be derived is the information which may be related to the information manipulative literature, concern which may be affecting the measurement related distortion. It can also be found from the literature that the measurement distortion may be given a less favourable portrayal of the performance of the company. Another thing which was found is that there can be the favourable value of the measurable distortion in case of the annual reports of the companies which have bad performance in terms of the variables which have been graphed rather than the good performance of the company.