| Summary: | This study examines 446 reports (223 annual reports and 223 stand-alone reports) of 46 FTSE100 companies for 2000-2005 inclusive. The selected companies are those that produced stand-alone reports in the form of a hardcopy for a minimum of three consecutive years ended 2005. This study analysed the total pages of the reports and the results show that the length of annual reports and stand-alone reports has increased over the years. The analyses of photographs, graphs and tables presented in those two types of reports show that tables and photographs are the most popular presentation format in the annual reports and stand-alone reports, respectively. Also, this study found that graphs and tables are the least popular presentation format in annual reports and stand-alone reports, respectively. There are more photographs of men, rather than photographs of women, presented in these two types of reports. Based on Signalling Theory, the companies, via photograph presentations, are argued to communicate a signal of power, rationality, emotional stability, aggressiveness, self-reliance, objectivity, and vigour, which attributes are commonly associated with men. Also, there are more, rather than less, portrait photographs presented in annual reports than in stand-alone reports to convince the readers of the truthful of information that the companies are presenting. Further, the companies are found to have used photograph presentations for impression management by way of presenting more images of humans at a workplace, rather than humans not at a workplace, in photographs presented in annual reports and stand-alone reports. Impression management also was detected on the presentation of graphs, tables and texts presented in stand-alone reports. Overall, size, activity, and listing status, but not performance, have been found to influence to a certain extent, on the number of photographs, graphs and tables presented in annual reports and stand alone reports.
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