The 1853-1856 cholera morbus epidemic in Portugal as seen by the press

This research is part of a larger project focused on producing a History of the Popularization of Science and Technology in Portugal. The goal is to find out how scientific knowledge reached the common people in the nineteenth century, using newspapers as the main source of information. Keeping in mind the population’s limited access to written material, nevertheless each newspaper could be read daily by an estimate 30.000 people in Lisbon, which places this source as probably the most widespread vehicle to divulge the latest scientific news at the time to an unspecialised audience. With a cholera morbus epidemic which affected the second largest Portuguese town and all the northern regions, as well as the Algarve, news and reports on its evolution were considered essential. A large database was built in order to analyse the news concerning this disease in 1855 and 1856, especially the ones about prevention and treatment. These are important historical sources that give us real information on the scientific knowledge of the time and the way it was used by society.

Reporting earnings per share: Evidence from Portuguese annual reports

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Graph usage in financial reports: Evidence from Portuguese listed companies

When assessing investment options, investors focus on the graphs of annual reports, despite lack of auditing. If poorly constructed, graphs distort perceptions and lead to inaccurate decisions. This study examines graph usage in all the companies listed on Euronext Lisbon in 2013. The findings suggest that graphs are common in the annual reports of Portuguese companies and that, while there is no evidence of Selectivity Distortion, both Measurement and Orientation Distortions are pervasive. The study recommends the auditing of financial graphs, and urges preparers and users of annual reports to be wary of the possibility of graph distortion.

Graph usage in annual reports, evidence from Norwegian listed companies

As investors and other users of annual reports often focus their attention on graphs, it is important that they portray accurate and reliable information. However, previous studies show that graphs often distort information and mislead users. This study analyses graph usage in annual reports from the 52 most traded Norwegian companies. The findings suggest that Norwegian companies commonly use graphs, and that the graph distortions, presentational enhancement and measurement distortion, are present. No evidence of selectivity was found. This study recommends development of guidelines for graphical disclosure, and advises preparers and users of annual reports to be aware of misleading graphs.