The economic consequences of financial reporting on Twitter

(2017) The economic consequences of financial reporting on Twitter. PhD thesis, Queensland University of Technology.

Description

This thesis examines stock market reaction following financial reporting information on Twitter. The results indicate that larger companies and companies closer to technology are more likely to adopt Twitter for financial reporting. Smaller companies receive greater benefits (reduction of information asymmetry) from this practice, as well as disclosing multiple financial reporting tweets. This study encourages frequent use of Twitter and other new Information Technology, to increase the visibility of small companies. This study provides new evidences to inform regulatory policy and promote ‘best practice’ guidelines for financial reporting on social media.

Impact and interest:

Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

342 since deposited on 17 Apr 2017
32 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 105509
Item Type: QUT Thesis (PhD)
Supervisor: Chapple, Ellie & Sadiq, Kerrie
Keywords: Financial reporting, Twitter, Sentiment, Market microstructure, Information asymmetry, ASX
DOI: 10.5204/thesis.eprints.105509
Divisions: Past > QUT Faculties & Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 17 Apr 2017 22:45
Last Modified: 15 Jan 2025 20:15