Social media: New challenges and opportunities for corporate governance

Roohani, Saeed; Attaran, Sharmin

doi:10.1057/jdg.2013.30

Cited by 13 publications

(3 citation statements)

References 9 publications

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“…In the recent years, there has been an increasing number of studies highlighting the benefits of its adoption (Alles and Debreceny, 2012;Perdana et al, 2015). Hence, XBRL it is found to contribute to transparency and monitoring, improve the information efficiency and provide better information content (Efendi et al, 2014;Roohani and Attaran, 2014;Efendi et al, 2016). It can also facilitate the auditing activity as measured by the audit costs (Shan and Troshani, 2014) and audit report lags (Amin et al, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Panizzolo¹,

Fradeani²,

Metushi³

2017

IJDAR

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Abstract. From reporting periods ending on or after 31 December 2014, Italian unlisted companies filing their financial statements under the national GAAP have to deposit them to the Business Register in fully XBRL format. In particular, for companies submitting their financial statements in the abbreviated form, the mandatory taxonomy has offered the option to use in their notes also the tables of the standard one: this means that they can voluntarily provide more information than that normally required by the law. In this paper, we investigate this phenomenon focusing on its level and analyzing the variables explaining the reasons that push Italian SMEs to use, in their abbreviated financial statements, non-compulsory tables that are proper of the standard ones. Based on a large sample of 8,738 elements, we report surprising results: more than 80% of the abbreviated financial statements include at least one table proper of the standard ones, while on average they include seven. In addition, when analyzing the determinants of this phenomenon we find that the only relevant variable explaining the number of optional tables included in the abbreviated financial statements is the software used for preparing them.

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Section: Literature Reviewmentioning

confidence: 99%

Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Panizzolo¹,

Fradeani²,

Metushi³

2017

IJDAR

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“…Similarly, Rezaee (2009) also described governance as "performing rules and constantly assessing their rights which are executed through elected corporation party of the organization." Roohani and Attaran (2013) defined that nowadays, organizations collect information through media, and then this information is used for formulating corporate policies, task activities, and threat control. Superiors and workers are the main pillars of any organization.…”

Section: Introductionmentioning

confidence: 99%

Role of Media in Governance of Companies with the Moderation of Literacy: A Case of Pakistan

Siddiqui

Malik

2022

JMS

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This research has investigated the role of media in the governance of Karachi Stock Exchange (KSE) listed fertilizer companies. The study has taken the role of literacy as a moderator in the relationship. The main aim of this study is to improve the understanding of managers regarding the role of media in the governance of companies. The data was collected through a self-administered survey questionnaire. This research used the simple random sampling method for estimating the role of media in corporate governance with the moderating influence of literacy by using the data of two hundred top and middle-level managers from the fertilizer companies of the Southern Punjab region listed on the Karachi Stock Exchange. The results of this study are related to previous research work which represents that media have a significant positive role in corporate governance. The outcomes show that the relationship between corporate governance and media was enhanced through literacy. The results suggest that the top and middle-level managers should strongly consider the role of media as the main factor in shaping corporate governance. Also, as validated through the study findings, literacy also has a significant positive relationship between media and corporate governance. Thus, contriving strategies that help disseminate literacy and awareness on corporate governance through media will strengthen organizational management systems.

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“…In this regard, companies adopt SNS strategies in business and marketing strategies to construct a good reputation, shape an innovative company culture, strengthen change management initiatives, improve corporate strategy, gain a better competitive advantage, and facilitate communication with both their employees and customers (Michaelidou et al, 2011;Ratten, 2011;Roohani and Attaran, 2013;Torben, 2010). In this context, sports organisations also increasingly implement SNSs in their communication strategies.…”

Section: Introductionmentioning

confidence: 99%

Like it or not? The differences between and success factors of sports providers' use of social networking sites

Corthouts¹,

Denys²,

Thibaut³

et al. 2019

IJSMM

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The current study seeks to analyse differences in the usage of social networking sites (SNSs) between different sports organisations in Flanders (Belgium), more particularly between sports federations (SFs), fitness centres (FCs), and local sports governing bodies (LSGBs). Second, this study aims to determine which factors make that Facebook posts of SFs, FCs, and LSGBs draw the attention of (potential) sports consumers, depicted by the number of 'likes' per post. For one month, an exploratory desk research on Facebook pages of 82 SFs, 154 LSGBs, and 118 FCs was conducted. The results demonstrate that: (a) significant differences exist in SNS usage between the three organisations; (b) posting atmosphere or feel-good content posts is, among others, beneficial for every sports providers' Facebook post. The results of the current study provide employees of sports organisations with information about how a successful SNS policy can be developed to gain attention of current and future sports participants.

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Social media: New challenges and opportunities for corporate governance

Cited by 13 publications

References 9 publications

Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Role of Media in Governance of Companies with the Moderation of Literacy: A Case of Pakistan

Like it or not? The differences between and success factors of sports providers' use of social networking sites

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