Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights

Lodhia, Sumit; Stone, Gerard

doi:10.1111/auar.12143

Cited by 80 publications

(99 citation statements)

References 72 publications

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“…The use of social media communication has been growing rapidly in the last decade and is expected to continue growing at an even faster pace in the future, for example, as Generation Z matures, companies will be under increasing pressure to satisfy their evolving information needs. The results of the study provide further support for the findings of Lodhia and Stone (), which highlight the important role that internet‐based technologies have in enabling the external communication aspect of integrated reporting.…”

Section: Resultssupporting

confidence: 81%

The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange

Nel

Smit

Brümmer

2018

Australian Accounting Review

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Given the voluntary nature of internet investor relations (IIR), the decision to engage can be viewed in terms of a cost–benefit framework. This study aims to investigate one potential benefit of IIR: a reduction in the cost of capital (measured as the weighted average cost of equity and cost of debt). Contrary to the majority of related studies to date that have used either an indirect proxy or examined the annual report, this study entails a content analysis of corporate websites using a comprehensive measurement instrument. IIR is found to be significantly and negatively related to the cost of debt. Although the level of IIR is also found to be significantly and negatively related to the cost of equity, this association only prevails after an adjustment is made to the cost of equity of smaller companies. Finally, the level of IIR is found to be significantly and negatively related to the cost of capital, both before and after an adjustment to the cost of equity of smaller companies is made. Although the current study deals with Johannesburg Stock Exchange data, the problem investigated is universal in nature and according to our knowledge, this is the first study to comprehensively examine the impact of IIR on the cost of capital.

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Section: Resultssupporting

confidence: 81%

The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange

Nel

Smit

Brümmer

2018

Australian Accounting Review

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“…There are a number of theoretical studies relating to IR implementation issues that open the discussions of whether and to what extent a firm complies with the IIRC framework. These include studies on the challenges of IR implementation (Rinaldi et al, ), the role of internet communication of IR (Lodhia and Stone, ), and the determinants of forward‐looking disclosures in early examples of IR implementations (Kılıç and Kuzey, ). Implementation‐related issues are also examined in empirical studies mainly based on interviews or content analyses.…”

Section: Output–expert Judgementmentioning

confidence: 99%

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

Cai

Linnenluecke

Marrone

et al. 2019

Abacus

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In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature-our context is accounting and finance research in the Asia-Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.

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“…Based on the Canadian Investor Relations Institute (CIRI, 2012), the role of social media in financial reporting is increasing as firms that may have primarily used social media for marketing purposes are now expanding their scope to include investors. Similarly, Lodhia and Stone (2017) claim that the use of internet-based communications by firms, mainly social media, is growing rapidly. Whereas, firms ignoring SM will be disadvantaged within the investment community (Alexander and Gentry, 2014).…”

Section: Introductionmentioning

confidence: 99%

“…These developments have considerable implications for accounting practices due to the demand of stakeholders for instant access to wide-ranging information related to a firm's governance, performance, finances, operations, and practices (Lodhia and Stone, 2017). Therefore, amidst these significant developments the incentive for this paper is imminent, as it is important to examine how social media can be utilized to enhance the financial reporting process.…”

Section: Introductionmentioning

confidence: 99%

Assessing the Relationship Between Information Transparency Through Social Media Disclosure and Firm Value

Al-Sartawi

2019

Proceedings of the International Conferences ICT, Society, and Human Beings 2019; Connected Smart Cities 2019; And Web Based Co

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The aim of this paper is to investigate the relationship between social media financial disclosure and firm value of the GCC listed firms. To answer to research questions, the researchers collected cross-sectional data from a sample of 241 firms listed in the financial stock markets of the GCC for the year 2017. An Index was used to calculate the total level of social media financial disclosure where the SMFD for each firm was calculated by dividing the total earned scores of the firm by the total maximum possible scours appropriate for the firm. The findings show that the 84% of firms in the GCC countries use social media, while 70% of these firms use SM for financial disclosure. The results also confirm the hypothesis that enhanced disclosure levels through various social media channels of GCC listed firms significantly influence the firm value of these firms. These results have implications for both social media disclosure literatures and value relevance literatures in the GCC countries.

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Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights

Cited by 80 publications

References 72 publications

The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange

The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

Assessing the Relationship Between Information Transparency Through Social Media Disclosure and Firm Value

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