企业信息在社交媒体中的生产与传播:综述

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2019-06-01 DOI:10.1016/j.acclit.2019.02.002

Lijun (Gillian) Lei , Yutao Li , Yan Luo

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引用次数: 0

摘要

社会化媒体作为企业信息披露渠道的出现，使企业信息的生产和传播方式发生了重大变化。本综述确定了最近关于社交媒体对企业信息环境影响的研究中的重要主题，并为进一步探索这一新兴但快速发展的研究领域提供了建议。具体来说，我们首先回顾了基于互联网的公司信息披露及其相关法规的演变，然后重点关注了三个最新的研究流:1)公司对社交媒体的使用;2)非法人用户产生的信息及其对资本市场的影响;3)企业信息在社交媒体平台上的可信度。

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Production and dissemination of corporate information in social media: A review

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations, and then focus on three recent streams of research: 1) companies’ use of social media; 2) information produced by non-corporate users and its impact on capital markets; and 3) the credibility of corporate information on social media platforms.

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.