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Accounting narratives and impression management on social media

Accounting narratives and impression management on social media

 Yang, Jessica H
 2017.
 p. 673 - 694. English
Accounting NarrativesFinancial DisclosuresImpression ManagementSocial 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.
Từ khóa tự do Accounting Narratives
Từ khóa tự do Financial Disclosures
Từ khóa tự do Impression Management
Từ khóa tự do 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
MARC
Hiển thị đầy đủ trường & trường con
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260[ ] |c 2017.
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520[ ] |a 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.
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700[1 ] |a Liu, Siwen
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