Accounting narratives and impression management on social media

Yang, Jessica H and Liu, Siwen (2017) Accounting narratives and impression management on social media. Accounting and Business Research, 47 (6). pp. 673-694. ISSN 0001-4788

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Abstract

In this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimise the disclosures of negative information but employ various patterns and dissemination techniques to emphasise positive information. Specifically, improving performers are more willing to post and disseminate earnings-related tweets to achieve a higher degree of stakeholder engagement than declining performers. Based on these findings, we conclude that firms present themselves on social media opportunistically to construct a positive public image.

Item Type: Article
Keywords: accounting narratives; impression management; financial disclosures; social media
Schools and Departments: School of Business, Management and Economics > Business and Management
Research Centres and Groups: Business and Finance Research Group
Depositing User: Siwen Liu
Date Deposited: 01 Oct 2019 15:20
Last Modified: 20 Jan 2020 11:32
URI: http://sro.sussex.ac.uk/id/eprint/86657

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