Publication Type

Working Paper

Publication Date

7-2018

Abstract

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.

Discipline

Accounting | Social Media

Research Areas

Corporate Reporting and Disclosure

Publisher

SSRN

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Additional URL

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3105847

Comments

2018 Jan -- University of California Riverside, Workshop – Hai Lu 2018 Jan -- Hawai'i Accounting Research Conference – Hai Lu 2018 Dec -- Boston College, Workshop – Hai Lu 2017 Oct -- University of Toronto, Workshop 2017 Sept Washington University St. Louis, Workshop – Hai Lu 2017 Aug -- Carnegie Mellon Accounting Conference – Hai Lu 2017 Jun CUHK Conference on Text Analysis – Hai Lu May 2017 -- Hong Kong PolyU internal conference – Wenli Huang Apr 2017 -- SMU-NTU-NUS Accounting Research Joint Conference

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