The nature and extent of use of Twitter for financial reporting by ASX listed companies: An exploratory study

Xiong, Feng, Prasad, Acklesh, & Chapple, Larelle June (2015) The nature and extent of use of Twitter for financial reporting by ASX listed companies: An exploratory study. In Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 5-8 July 2015, Hobart, Tas.

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We investigate the extent and nature of use of use of twitter for financial reporting by ASX listed companies. We consider 199 financial information related tweets from 14 ASX listed companies’ Twitter accounts. A thematic analysis of these tweets shows ‘Earnings’ and ‘Operational Performance’ are the most discussed financial reporting themes. Further, a comparison across industry sectors reveals that listed companies from varies industries show different usage patterns of financial reporting on Twitter. The examination of tweet sentiments also indicates a reporting bias within these tweets, as listed companies are more willing to disclose positive financial reporting tweets.

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ID Code: 93187
Item Type: Conference Paper
Refereed: Yes
Keywords: Twitter
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 [Please consult the author]
Deposited On: 24 Feb 2016 01:07
Last Modified: 28 Feb 2016 15:33

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