Examines a complete set of Tweets by S&P 1500 firms from 2012 through 2016 to examine firms’ strategic use of Twitter for voluntary disclosure around mandatory reporting events. We document an increase in financial tweet usage in daily and intraday settings around mandatory reporting events, concentrated around events with clear directions. We further find an increase in format usage (links, media) in financial tweets in similar settings, and document firms reaction to feedback on Twitter.
Accounting | Social Media
Corporate Reporting and Disclosure
CROWLEY, Richard M.; HUANG, Wenli; and LU, Hai.
Discretionary dissemination on Twitter. (2018). Research Collection School Of Accountancy.
Available at: https://ink.library.smu.edu.sg/soa_research/1776
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.