Production and Dissemination of Corporate Information in Social Media: A Review
Forthcoming, Journal of Accounting Literature
40 Pages Posted: 24 Feb 2019
Date Written: February 7, 2019
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: Suggested Citation