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

aThe University of North Carolina at Greensboro, United States
bUniversity of Lethbridge, Canada
cSan Diego State University, United States

Journal of Accounting Literature

ISSN: 0737-4607

Article publication date: 19 February 2019

Issue publication date: 30 June 2019

381

Abstract

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.

Keywords

Citation

Lei, L.(G)., Li, Y. and Luo, Y. (2019), "Production and dissemination of corporate information in social media: A review", Journal of Accounting Literature, Vol. 42 No. 1, pp. 29-43. https://doi.org/10.1016/j.acclit.2019.02.002

Publisher

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Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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