TRA CỨU
  • Bài trích
  • Accounting narratives and impression management on social media/
Tác giả CN Yang, Jessica H
Nhan đề Accounting narratives and impression management on social media/Jessica H. Yang, Siwen Liu.
Thông tin xuất bản 2017.
Mô tả vật lý p. 673 - 694.
Tóm tắt In this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimise the disclosures of negative information but employ various patterns and dissemination techniques to emphasise positive information. Specifically, improving performers are more willing to post and disseminate earnings-related tweets to achieve a higher degree of stakeholder engagement than declining performers. Based on these findings, we conclude that firms present themselves on social media opportunistically to construct a positive public image.
Thuật ngữ không kiểm soát Accounting Narratives
Thuật ngữ không kiểm soát Financial Disclosures
Thuật ngữ không kiểm soát Impression Management
Thuật ngữ không kiểm soát Social Media
Tác giả(bs) CN Yang, Jessica H
Tác giả(bs) CN Liu, Siwen
Nguồn trích Accounting and Business Research- vol.47, no. 6/2017
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0410 |aeng
044|aenk
1001 |aYang, Jessica H
24510|aAccounting narratives and impression management on social media/|cJessica H. Yang, Siwen Liu.
260|c2017.
300|ap. 673 - 694.
520|aIn this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimise the disclosures of negative information but employ various patterns and dissemination techniques to emphasise positive information. Specifically, improving performers are more willing to post and disseminate earnings-related tweets to achieve a higher degree of stakeholder engagement than declining performers. Based on these findings, we conclude that firms present themselves on social media opportunistically to construct a positive public image.
6530 |aAccounting Narratives
6530 |aFinancial Disclosures
6530 |aImpression Management
6530 |aSocial Media
7001 |aYang, Jessica H
7001 |aLiu, Siwen
773|tAccounting and Business Research|gvol.47, no. 6/2017
890|a0|b0|c0|d0

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