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Production and Dissemination of Corporate Information in Social Media: A Review
Journal of Accounting Literature Pub Date : 2019-06-01 , DOI: 10.1016/j.acclit.2019.02.002
Lijun (Gillian) Lei , Yutao Li , Yan Luo

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.

中文翻译:

社交媒体中企业信息的生产和传播:回顾

社交媒体作为公司披露渠道的出现已导致公司信息的生产和传播发生了重大变化。这篇综述指出了有关社交媒体对公司信息环境影响的最新研究的重要主题,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,我们首先回顾基于互联网的公司披露和相关法规的发展,然后重点关注最近的三类研究:1)公司对社交媒体的使用;2)非企业用户产生的信息及其对资本市场的影响;3)公司信息在社交媒体平台上的可信度。
更新日期:2019-06-01
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