...Christian Beer; Janine Maniora; Christiane Pott ABSTRACT We examine whether passivity on firms’ corporate Facebook pages moderates the relationship between the sentiment among social media users toward the firms and their future stock returns. We find that a longer period of posting passivity...

... information. Our results indicate that a firm can influence investor decisions when managers strategically disseminate larger whole numbers and rehash positive earnings information. Thus, our findings contribute novel information to the extant social media literature. Terence J. Pitre, California State...

... of Management, Department of Accounting, Raleigh, NC, USA; Yibo (James) Zhang, Miami University, Farmer School of Business, Department of Accountancy, Oxford, OH, USA. Editor's note: Accepted by David A. Wood. 1 6 2020 1 12 2021 2022 emoji social media disclosures emotion work...

...Carolyn Strand Norman; Anna M. Rose; Jacob M. Rose; Ikseon Suh; Xinning Xiao ABSTRACT Based on the results of two experiments with corporate directors, we find that directors perceive an anonymous allegation made by an employee on social media to be as credible and relevant as an anonymous...

... of Alexander Kogan. 1 7 2020 1 3 2021 2021 8-K filings social media information content The rapid adoption of social media in society is enabling information users to interact with each other in ways that were previously infeasible ( Bartov, Faurel, and Mohanram 2018...

...Robert N. Marley; Neal M. Snow ABSTRACT Managers feel significant pressure to establish a social media presence that differentiates their organization from rivals, though few managers feel confident that their organization provides social media users with the information they desire. Thus, while...

...Lijun (Gillian) Lei; Yutao Li; Yan Luo ABSTRACT This study uses a sample of 1,316 firm-year observations of S&P 500 companies (2012–2016) to investigate whether and how social media (i.e., Twitter) affects firms' voluntary nonfinancial disclosure (i.e., corporate political disclosure). Our...

...Roger S. Debreceny; Tawei Wang; Mi (Jamie) Zhou ABSTRACT This paper examines both the opportunities and limitations in the use of social media for accounting research. Given the dynamic nature of social media and the richness of the context, there are opportunities for researchers to directly...

... crowdsourcing websites in academic research to investigate what type of tasks can be done through this platform. Based on our task analysis, one of the areas in accounting research that can benefit from crowdsourcing websites is research on social media content. Therefore, we then discuss how research in CS...

... 2016 ). Big Data analytics social media Twitter eigenvector network centrality auditing, accounting While much of the focus of discussion on BDA in auditing has been in the context of analysis of the auditee's transactional data, the role of Big Data beyond the confines of the corporation...

...Brad S. Trinkle; Robert E. Crossler; France Bélanger ABSTRACT The Securities and Exchange Commission (SEC) has recently expanded the communication channels available for management when it determined that personal social media pages are recognized channels for financial disclosures, provided Reg...

...Brenda Eschenbrenner; Fiona Fui-Hoon Nah; Venkata Rajasekhar Telaprolu ABSTRACT Social media presents a new platform for businesses to communicate and interact with others, both internally and externally. Social media may be utilized for activities such as sharing success stories and providing...

... and their disclosure through press and financial analyst coverage ( Barber and Odean 2008 ), growing popularity and corporate use of such services as Twitter and Facebook (BRR Media 2013 ; Nightingale Communications 2013 ) suggest that social media may become another way to attract investors' attention and reduce...

...Hui Du; Wei Jiang ABSTRACT This paper examines the association between firm performance and social media. Based on a sample of S&P 1500 firms, the study finds that firms with a social media presence are more highly valued by the market and have higher future financial performance. Further...

...Mi (Jamie) Zhou; Lijun (Gillian) Lei; Jianling Wang; Weiguo (Patrick) Fan; Alan G. Wang ABSTRACT This study examines 9,861 public firms to investigate the current adoption status of two popular social media platforms (Facebook™ and Twitter™) and their application in corporate disclosure...

... also thank Mississippi State University's Adkerson School of Accountancy and College of Business for their generous financial support of this project. Editor's note: Accepted by: William N. Dilla. 2014 factorial survey method social media online social networks games security...

...Ludwig Christian Schaupp; France Bélanger ABSTRACT Companies are implementing social media for marketing, advertising, employee recruitment, and overall communications with employees, clients, and partners. Small businesses are able to gain substantial value from social media but there are also...