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Accounting narratives and impression management on social media

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journal contribution
posted on 2023-06-09, 19:13 authored by Jessica H Yang, Siwen Liu
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.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Accounting and Business Research

ISSN

0001-4788

Publisher

Taylor & Francis

Issue

6

Volume

47

Page range

673-694

Department affiliated with

  • Business and Management Publications

Research groups affiliated with

  • Business and Finance Research Group Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2019-10-01

First Open Access (FOA) Date

2019-10-01

First Compliant Deposit (FCD) Date

2019-10-01

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