Technology in Accounting: Social Media as Effective Platform for Financial Disclosures

Boylan, Daniel H.; Boylan, Cavan L.

doi:10.4192/1577-8517-v17_4

Cited by 11 publications

(9 citation statements)

References 8 publications

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“…price for the prior day comprises the denominator. Rd is the percent increase between the days' closing prices (Boylan & Boylan, 2017) which is compared to the expected return as determined using the company's beta ratio.…”

Section: Methodsmentioning

confidence: 99%

“…Whether it is seeking information to educate clients or information to predict markets, any advantage in this competitive environment is worthy of consideration. Applications of its use include the search for financial and performance information which reveal investor reactions to changes in market conditions (Boylan & Boylan, 2017).…”

Section: How Does Semantics Work?mentioning

confidence: 99%

“…Three days was used based on previous research by Boylan and Boylan (2017). Lyle et al (2019) also determined investors are slow to respond to announcements and the benefits of earnings releases.…”

Section: Event Studymentioning

confidence: 99%

“…Understanding the use of technology to disseminate financial information can benefit both the technology and financial disciplines. Time and expertise often limit an organization's ability to understand how to disseminate information (Boylan & Boylan, 2017). Organizations have several traditional sources to communicate results.…”

Section: Introductionmentioning

confidence: 99%

“…Increased bank competition forces executives to enact policies to be more ambitious. One strategy is for an organization to maximize the impact of financial disclosures with both increased audience size and enhanced message content (Boylan & Boylan, 2017). Organizations can either embrace future disclosure needs or continue with their current process.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?

Boylan¹,

Thomas²,

Matangi³

et al. 2020

IJDAR

Self Cite

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Social media has become a part of the International framework. Use has risen exponentially and organizations that have relied on traditional channels of communication are considering its use. Researchers studied the impact of semantics on organizations disseminating financial information using Twitter. This study sought to understand the impact of word strength in communicating with investors. This study included 34 American publicly traded banks over four quarters or a sample size of 136. Seventeen used Twitter while seventeen did not. The researchers analyzed the semantic content of these messages. Using a predictive model, researchers compared the cumulative abnormal returns associated with the announcement. Researchers concluded that using Twitter did not positively impact stock price. Researchers also found that banks using Twitter used more powerful words in communicating. This research advances understanding the role social media and semantics can play to disseminate financial information.

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Section: Methodsmentioning

confidence: 99%

Section: How Does Semantics Work?mentioning

confidence: 99%

Section: Event Studymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?

Boylan¹,

Thomas²,

Matangi³

et al. 2020

IJDAR

Self Cite

View full text Add to dashboard Cite

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Internet financial reporting disclosure index of e‐commerce businesses on social media

Probowulan,

Ardianto

2024

Intell Sys Acc Fin Mgmt

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SummaryThe study measured the Internet Financial Reporting (IFR) disclosure index and compared the results across three continents of the global e‐commerce business. In addition, it documents various social media platforms used by e‐commerce. We use content analysis with a scoring matrix based on content, timeliness, technology, and support used in websites and a one‐way ANOVA. The findings identified an average IFR e‐commerce disclosure index of 0.735, which is of good quality as it approaches the value of 1. There is no difference in index IFR between the three continental zones overall, but slightly different from non‐e‐commerce companies. The results also prove that websites and blog media still dominate the use of social media, while other social media platforms have not provided financial information. Researchers in accounting have not conducted research topics on social media, so there are still limited references and narrow analytical content. This research will interest the e‐commerce business industry and compile their financial reporting through the website to improve the quality of their IFR and financial access. Since the e‐commerce business is an internet‐based company growing significantly, it can use other social media to reveal its reporting as decent work and economic growth. This subject is relatively innovative because none of the IFR disclosure index studies focuses on e‐commerce businesses on social media. It fills the research gap related to the characteristics of e‐commerce businesses, where almost all activities are internet‐based.

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Determinants of Artificial Intelligence Systems and Its Impact on the Performance of Accounting Firms

Oberoi¹,

Kumar²,

Sharma³

et al. 2021

Lecture Notes in Electrical Engineering

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Technology in Accounting: Social Media as Effective Platform for Financial Disclosures

Cited by 11 publications

References 8 publications

Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?

Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?

Internet financial reporting disclosure index of e‐commerce businesses on social media

Determinants of Artificial Intelligence Systems and Its Impact on the Performance of Accounting Firms

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