Production and dissemination of corporate information in social media: A review

• Autores: Lijun Gillian Lei, Yutao Li, Yan Luo
• Localización: Journal of accounting literature, ISSN 0737-4607, Vol. 42, Nº. 1, 2019, págs. 29-43
• Idioma: inglés
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• Resumen

  • 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.