ABSTRACT
This study investigates the impact of distributed streams on viewer engagement. Using the difference-in-differences (DiD) method, viewer engagement is analyzed based on whether the stream contains game updates. The research dataset contains 2,063 videos randomly selected from 130 streamers from January to March 2024. This study investigates the relationship between streaming releases and viewer engagement by tracking daily viewer growth and controlling for variables such as streaming account age, number of past followers, and number of existing videos. Research results show that streaming media that reflects game updates can initially increase viewer engagement, a key performance indicator that supports decision making. This study contributes to the management accounting and accounting information system literature by emphasizing the need for management control systems to incorporate viewer engagement metrics. This integration aids in making informed decisions within the streaming industry and highlights the critical role of data analytics in improving performance.
Data Availability: Data will be made available on request.
JEL Classifications: L82; L86; M31; O33.
