Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Big data analytics of corporate internet disclosures
Department of Accounting, School of Business, American University in Cairo, Cairo, Egypt.
Department of Accounting and Finance, Faculty of Management Technology, German University in Cairo, Cairo, Egypt.
Luleå University of Technology, Department of Computer Science, Electrical and Space Engineering, Digital Services and Systems.ORCID iD: 0000-0003-4250-4752
Department of Accounting and Financial Management, Faculty of Business and Law, Portsmouth Business School, University of Portsmouth, Portsmouth, UK.
2022 (English)In: Accounting Research Journal, ISSN 1030-9616, E-ISSN 1839-5465, Vol. 35, no 1, p. 4-20Article in journal (Refereed) Published
Abstract [en]

Purpose: This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four leading English-speaking stock markets, namely, Australia, Canada, the UK and the USA.

Design/methodology/approach: A disclosure index comprising a set of items that encompasses two facets of online disclosure, namely, company websites and social media sites, is used. This paper adopts a data science approach to investigate corporate internet disclosure practices among top listed firms in Australia, Canada, the UK and the USA.

Findings: The results reveal the underlying relations between the determining factors of corporate disclosure, i.e. profitability, leverage, liquidity and firm size. Profitability in its own has no great effect on the degree of corporate internet disclosure whether via company websites or social media sites. Liquidity has an impact on the degree of disclosure. Firm size and leverage appear to be the most important factors driving better disclosure via social media. American companies tend to be on the cutting edge of technology when it comes to corporate disclosure.

Practical implications: This paper provides new insights into corporate internet disclosure that will benefit all stakeholders with an interest in corporate reporting. Social media is an influential means of communication that can enable corporate office to get instant feedback enhancing their decision-making process.

Originality/value: To the best of the authors’ knowledge, this study is amongst few studies of corporate disclosure via social media platforms. This study has adopted disclosure index incorporating social media as well as applying data science approach in disclosure in an attempt to unfold how accounting could benefit from data science techniques.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2022. Vol. 35, no 1, p. 4-20
Keywords [en]
Social media, Big data, Disclosure, Data science, Internet, Australia, Canada, UK, USA, Corporate disclosure
National Category
Information Systems, Social aspects
Research subject
Information systems
Identifiers
URN: urn:nbn:se:ltu:diva-78093DOI: 10.1108/ARJ-09-2019-0165ISI: 000535262000001Scopus ID: 2-s2.0-85085003300OAI: oai:DiVA.org:ltu-78093DiVA, id: diva2:1415318
Note

Validerad;2022;Nivå 2;2022-03-08 (joosat)

Available from: 2020-03-18 Created: 2020-03-18 Last updated: 2022-07-04Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Elragal, Ahmed

Search in DiVA

By author/editor
Elragal, Ahmed
By organisation
Digital Services and Systems
In the same journal
Accounting Research Journal
Information Systems, Social aspects

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 312 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf