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Title: Understanding the relationship between social media activity and earnings management for organisations
Authors: Majumdar, Adrija
Bose, Indranil (Supervisor)
Keywords: SEC
Social media activity
Earnings management
Financial information
Information Systems & Information Technology
Issue Date: 2019
Publisher: Indian Institutte of Management Calcutta
Abstract: In 2013, the US Securities and Exchange Commission (SEC) announced that firms may use social media to announce key financial information in compliance with Regulation Fair Disclosure (SEC, 2013). Social media sites offer firms the opportunity to communicate with investors on a frequent and real-time basis (Blankespoor, Miller, & White, 2014). The SEC acknowledges the importance of social media and the internet as valuable tools for investors that are used to research on particular stocks, look up background information of investment advisors, receive real-time news, and discuss the market with others (SEC, 2015). The circulation of information on social media by firms has several benefits; it results in the reduction of dissemination costs for the organisations, increases the speed and flexibility of dissemination and helps to reduce the information acquisition costs for investors (Jung, Naughton, Tahoun, & Wang, 2017). Thus, it is evident from the above arguments that social media is being increasingly used as an important information channel in the finance domain.
Description: Call No: 658.4038 MAJ
Accession No. TH213
Physical Description: xxviii, 211p. ; 30cm.
Subject Area/Academic Groups: Information Systems & Information Technology
Members, DPR Committee: Indranil Bose, Somprakash Bandyopadhyay, Arunabha Mukhopadhyay, Sipra DasBit
Chairperson: Sanjeet Singh
Appears in Collections:Information Systems & Information Technology

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