Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms
Behavioral Research in Accounting,
Год журнала:
2024,
Номер
unknown, С. 1 - 19
Опубликована: Май 1, 2024
ABSTRACT
We
report
the
results
of
a
series
experiments
showing
that
individual
investors
rely
on
low-quality
investment
advice
from
social
media
platforms,
especially
when
is
negative.
Our
also
suggest
reasons
for
investors’
reliance.
Some
believe
they
should
advice,
suggesting
reliance
sometimes
due
to
lack
knowledge
about
advice’s
predictive
value.
However,
influences
judgments
even
among
who
not
and
did
advice.
This
unintentional
stems
tendency
automatically
accept
information
it
initially
provided.
Prompting
consider
credibility
their
sources
before
view
reduces
influence.
findings
regulators
interested
in
reducing
augment
knowledge-oriented
education
with
process-oriented
interventions.
Data
Availability:
Contact
authors.
JEL
Classifications:
D83;
D91;
G41;
M41.
Язык: Английский
Investigating the antecedents of Sustainable Development Goals disclosure via social media: Evidence from water companies
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 5, 2024
Abstract
This
study
extends
academic
knowledge
on
the
sustainable
development
goal
(SDG)
disclosure
practices
of
water
companies
via
social
media.
The
ultimate
paper's
is
to
examine
possible
determinants
such
practices.
A
manual
content
analysis
was
conducted
a
sample
64
Spanish
companies'
official
Twitter
accounts
determine
SDG
level.
Based
legitimacy
theory,
different
regression
models
were
estimated
identify
financial
and
governance
explanatory
factors
level
provided
by
Twitter.
Results
reveal
that
are
still
slow
realise
potential
media
increase
their
engagement
with
stakeholders
legitimise
position
in
society
concerning
commitment
achieving
SDGs.
More
profitable
less
government
ownership
larger
boards
appear
more
prone
disclose
information.
Язык: Английский
Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation
Journal of International Accounting Auditing and Taxation,
Год журнала:
2024,
Номер
56, С. 100637 - 100637
Опубликована: Июнь 26, 2024
Язык: Английский
Drivers of the use of digital platforms by Portuguese parishes – how small government entities struggle with the demand for transparency
Online Information Review,
Год журнала:
2024,
Номер
unknown
Опубликована: Сен. 9, 2024
Purpose
The
provision
of
online
information
through
the
use
digital
platforms
(websites
and
social
networks)
can
be
helpful
for
public
sector
organisations
to
promote
transparency
accountability,
thereby
bringing
it
closer
citizens,
more
accessible
with
higher
added
value
society.
Whereas
call
government
is
manifest
seems
equal
all
parts
government,
this
paper
investigates
whether
small
entities
are
able
cope
demand.
In
addition,
drivers
investigated
in
context
Portuguese
parishes.
Design/methodology/approach
follows
a
quantitative
research
approach
based
on
an
original
data
set
than
3,000
observations
collected
two
different
time
periods
(2015
2020),
which
looks
at
parishes’
website
Facebook.
Findings
show
that
about
half
parishes,
mostly
average
fewer
3,500
inhabitants,
have
institutional
website,
whereas
almost
three
out
four
empirical
analyses
reveal
lack
organisational
capacity
obstacle
Furthermore,
factors
from
provider
side
(e.g.
being
part
merger,
participation
previous
elections)
user
having
access
broadband
internet)
also
found
influence
adoption,
use,
dropping
platform.
Originality/value
observations,
size
as
proxy
presence
parishes
internet
Facebook,
innovative
elements
paper.
study
adds
knowledge
organisational,
political,
socio-demographic
characteristics
by
entities.
Peer
review
peer
history
article
available
at:
https://publons.com/publon/10.1108/OIR-04-2023-0171
Язык: Английский
SOSYAL MEDYADA TARTIŞMA GÜNDEMİ OLAN MUHASEBE KONULARI: TWİTTER TABANLI BİR ARAŞTIRMA
Yönetim Bilimleri Dergisi,
Год журнала:
2024,
Номер
unknown
Опубликована: Сен. 16, 2024
İnternet
olgusunun
ortaya
çıkışıyla
birlikte
tüm
iş
kolları,
modelleri
ve
kitle
iletişim
yöntemleri
önemli
değişimler
geçirmiş
geçirmektedir.
Dijitalleşme
süreciyle
günümüzde
toplumsal
yaşamın
mesleki
gelişimin
ulaşmış
olduğu
noktaya
bakıldığında
bu
alandaki
ilerlemenin
oldukça
fazla
görülmektedir.
İşletmelerin
çoğu
her
alanda
sosyal
medyayı
aktif
olarak
kullanmakta,
sadece
için
ayrı
kişiler
görevlendirmekte
medya
kullanımını
kendilerine
bir
pazarlama
aracı
görmektedirler.
Bu
bağlamda
muhasebe
alanında
da
kullanımının
arttığı
dikkat
çekmektedir.
Sosyal
medya,
mesleği
yeni
benzersiz
fırsatlar
sunmaktadır.
Meslek
mensupları,
uygulamalarında
sohbet
grupları
oluşturmakta,
gruplar
üzerinden
bilgi
paylaşımı
yapmakta,
tartışma
ortamları
yaratarak
konudaki
fikirlerinin
bütüne
yayılmasını
sağlamaktadırlar.
çalışma,
Twitter
konularında
en
çok
tartışılan
güncel
konuları
tespit
etmeyi
amaçlamaktadır.
Twitter’ın
seçilme
nedeni,
diğer
platformlarına
kıyasla
daha
fikir
tartışması
yapılabilmesidir.
dijitalleşme,
yöntemlerini
büyük
ölçüde
değiştirmiştir.
bireylerin
sosyalleşmesini
sağlarken,
alışverişini
de
hızlandırmaktadır.
Özellikle
meslek
doğru
bilgiye
hızlı
erişim
sağlamak
etkin
kullanmalıdır.
Araştırma
kapsamında
MAXQDA
programı
kullanılarak
nitel
veri
analizi
yapılmış
Twitter’dan
toplanan
veriler
içerik
çözümlemesi
tekniğiyle
analiz
edilmiştir.
Çalışmada,
araştırma
sınırları
Doğu
Karadeniz
illerinde
belirli
tarihler
arasındaki
konularını
kapsayan
tweetler
incelenmiştir.
Yapılan
analizler
sonucunda,
Serbest
Muhasebeci
Mali
Müşavirler
(SMMM)
Yeminli
(YMM)
tarafından
Twitter’da
konular
belirlenmiştir.
Ayrıca,
medyanın
mensupları
kaynağı
nedenle
mensuplarının
kullanmaları
gerektiği
edilmiştir
The emotive power of accounts during war time
Public Money & Management,
Год журнала:
2024,
Номер
unknown, С. 1 - 11
Опубликована: Ноя. 20, 2024
Язык: Английский
Enhancing Auditor Reputation Through CSR Activities and Their Impact on Audit Firms Client Base Growth
Lin Zhoulie,
Quent Williams
Journal Economic Business Innovation,
Год журнала:
2024,
Номер
1(4), С. 153 - 168
Опубликована: Дек. 8, 2024
Purpose:
This
study
aims
to
investigate
the
relationship
between
audit
firms’
corporate
social
responsibility
(CSR)
activities
and
their
reputations,
as
well
impact
of
this
on
abilities
gain
keep
clients.
The
article
examines
need
for
corporates
engage
in
order
enhance
potentially
extending
same
rationale
firms,
CSR
engagement
firms
are
likely
have
different
implications
client
base.Method:
Using
a
quantitative
approach,
sample
was
analyzed
three
years’
period.
regression
analysis,
examined
whether
involvement
intensity
influence
acquisition
firm
size
profitability
moderate
relationship.Findings:
Audit
with
higher
shown
significant
increase
base.
build
reputation,
wherein
stakeholders
able
trust
company
also
manage
stand
out
competitive
market.
Furthermore,
is
positively
moderated
by
both
profitability.Novelty:
impacts
marketing
been
studied
other
industries,
but
its
importance
within
industry
unique.Implications:
results
indicate
that
may
strategically
allocate
resources
towards
align
themselves
advantage
In
addition,
it
underlines
alignment
strategies
long-term
growth
sustainability
Язык: Английский