Production and Dissemination of Corporate Information in Social Media: A Review

Forthcoming, Journal of Accounting Literature

40 Pages Posted: 24 Feb 2019

See all articles by Lijun (Gillian) Lei

Lijun (Gillian) Lei

University of North Carolina at Greensboro

Yutao Li

University of Lethbridge

Yan Luo

San Diego State University - Accountancy

Date Written: February 7, 2019

Abstract

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations, and then focus on three recent streams of research: 1) companies’ use of social media; 2) information produced by non-corporate users and its impact on capital markets; and 3) the credibility of corporate information on social media platforms.

Keywords: social media, disclosure, disclosure regulations, corporate information environment

JEL Classification: M41

Suggested Citation

Lei, Lijun and Li, Yutao and Luo, Yan, Production and Dissemination of Corporate Information in Social Media: A Review (February 7, 2019). Forthcoming, Journal of Accounting Literature, Available at SSRN: https://ssrn.com/abstract=3330875 or http://dx.doi.org/10.2139/ssrn.3330875

Lijun Lei (Contact Author)

University of North Carolina at Greensboro ( email )

P.O.Box 26170
Greensboro, NC 27412
United States

Yutao Li

University of Lethbridge ( email )

Lethbridge, Alberta T1K5E8
Canada

Yan Luo

San Diego State University - Accountancy

United States

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