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Financial Disclosure on Twitter by Top Listed UK Companies: A Data Science Approach
The German University in Cairo.
Luleå tekniska universitet, Institutionen för system- och rymdteknik, Datavetenskap.ORCID-id: 0000-0003-4250-4752
2018 (engelsk)Konferansepaper, Oral presentation only (Fagfellevurdert)
Abstract [en]

Ongoing advancements in technology have changed dramatically the disclosure media that companies adopt. Such disclosure media have evolved from the traditional paper-based ones, to the internet as the new platform to disclose information via companies’ designated websites. However, currently the new media for disclosures are the social media. The aim of this paper is to investigate corporate social media accounts for financial disclosure, as well as, identify its determinants. The sample of the study is comprised of the tweets posted on the Twitter accounts belonging to the FTSE 350 constituents. Topic modeling is applied to identify financial disclosure tweets and logistic regression is run to identify the determinants of financial disclosure on Twitter. Results show that companies use Twitter to make corporate disclosures and some board characteristics are found to have a significant relationship with financial disclosure.

sted, utgiver, år, opplag, sider
2018.
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URN: urn:nbn:se:ltu:diva-67663OAI: oai:DiVA.org:ltu-67663DiVA, id: diva2:1182888
Konferanse
BAFA Annual Conference 2018, London, April 9-11, 2018
Tilgjengelig fra: 2018-02-15 Laget: 2018-02-15 Sist oppdatert: 2021-09-03bibliografisk kontrollert

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