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Twitter: An emerging media for corporate disclosure
German University in Cairo, Cairo, Egypt.
Luleå University of Technology, Department of Computer Science, Electrical and Space Engineering, Computer Science.ORCID iD: 0000-0003-4250-4752
2018 (English)Conference paper, Oral presentation with published abstract (Refereed)
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. 

Place, publisher, year, edition, pages
2018.
National Category
Computer Systems Information Systems, Social aspects
Research subject
Information systems
Identifiers
URN: urn:nbn:se:ltu:diva-67664OAI: oai:DiVA.org:ltu-67664DiVA, id: diva2:1182889
Conference
Annual Accounting Conference 2018 (ACC 2018), Berlin, Germany, February 26– 27, 2018
Available from: 2018-02-15 Created: 2018-02-15 Last updated: 2021-09-03Bibliographically approved

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Elragal, Ahmed

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