Internet reporting, social media strategy and firm characteristics – an Australian study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yi Xiang ◽  
Jacqueline L. Birt
Keyword(s):  
Social Media ◽  
Firm Size ◽  
Best Practice ◽  
The Internet ◽  
Reporting Standards ◽  
Firm Characteristics ◽  
Financial Reports ◽  
Content Type ◽  
Wide Range ◽  
Social Media Strategy

Purpose This paper aims to investigate internet reporting and social media strategies by Australian firms. This study looks at the extent of internet reporting and considers firm characteristics associated with disclosing information on the internet. This research is timely as in the past decade, this paper has witnessed the rapid growth of technologies such as the internet and social media and their subsequent impact on business and the economy. Design/methodology/approach This paper constructs a disclosure index featuring a wide range of both financial and non-financial disclosures including social media strategy. This study then investigates the firm characteristics associated with the level of internet disclosure. Findings This paper finds that a firm’s internet reporting is associated with firm size, financial performance and analysts’ coverage but not associated with the percentage of independent board members. A firm’s social media strategy is associated with firm size and its environmental, social and corporate governance (ESG) ranking. Practical implications The findings can help firms improve their internet reporting disclosures by providing a comprehensive list of disclosures that could benefit users of financial reports. It also helps standard setters and regulators understand some of the firm factors related to internet reporting and provide guidance for standard setters to consider in developing best practice internet reporting standards. Originality/value The research features the top 100 Australian companies’ internet disclosures in 2018 and also includes social media strategy. The results highlight that there is room for improvement with firms’ internet disclosure. By constructing a comprehensive index, this study provides guidance for standard setters to consider in developing best practice internet reporting standards.

Stakeholder dialogue: strategic tool or wasted words?

2017 ◽  
Vol 38 (5) ◽  
pp. 3-11 ◽  
Author(s):  
Laetitia Guibert ◽  
Julia Roloff
Keyword(s):  
Best Practice ◽  
Stakeholder Management ◽  
Single Case ◽  
Stakeholder Dialogue ◽  
Content Type ◽  
Strategic Issues ◽  
Csr Strategies ◽  
Stakeholder Support ◽  
Wide Range ◽  
Csr Strategy

Purpose The purpose of this study is to identify which stakeholder dialogue approach has the best outcomes. Moreover, it is investigated how stakeholder dialogue practices are linked to the quality of stakeholder management and the maturity of corporate social responsibility (CSR) strategy. Design/methodology/approach Twelve CSR managers of 11 French enterprises are interviewed. Findings Four different types of stakeholder dialogue are identified and their characteristics, as well as the opportunities and risks connected to each approach, are discussed. Research limitations/implications Only a limited number of enterprises operating in France are studied. More research is needed to ensure the generalisability to other countries and to identify the prevalence of each dialogue type. Practical implications Proactive companies manage their stakeholders in a mutually beneficial way and receive more stakeholder support on strategic issues. They discuss issues material to stakeholders, include a wide range of stakeholders and organise frequent meetings. This approach, the Hanoï Dialogue, has the best outcomes and is, therefore, best practice. Social implications Stakeholder dialogue is key for the development of CSR strategies which truly benefit society. Originality/value Although stakeholder dialogues become empirically more relevant, most researchers conduct single-case studies of good practices and do not systematically compare a range of practices.

scholarly journals Study of Automotive Brands Popularity in Indonesia Using Twitter Data

2016 ◽  
Vol 3 (1) ◽  
pp. 23-33
Author(s):  
Stevent Efendi ◽  
Alva Erwin ◽  
Kho I Eng
Keyword(s):  
Social Media ◽  
Social Network ◽  
Sentiment Analysis ◽  
Automotive Industry ◽  
Real World ◽  
The Internet ◽  
Brand Preference ◽  
Twitter Data ◽  
Wide Range ◽  
Widespread Phenomenon

Social media has been a widespread phenomenon in the recent years. People shared a lot of thought in social media, and these data posted on the internet could be used for study and researches. As one of the fastest growing social network, Twitter is a particularly popular social media to be studied because it allows researchers to access their data. This research will look the correlation between Twitter chatter of a brand and the sales of brands in Indonesia. Factors such as sentiment and tweet rate are expected to be able to predict the popularity of a brand. Being one of the biggest industries in Indonesia, automotive industry is an interesting subject to study. A wide range of people buys vehicles, and even gather as communities based on their car or motorcycle brand preference. The Twitter results of sentiment analysis and tweet rate will be compared with real world sales results published by GAIKINDO and AISI.

Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helmi A. Boshnak
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Ownership Structure ◽  
Voluntary Disclosure ◽  
Firm Characteristics ◽  
Content Type ◽  
Listed Firms ◽  
Corporate Social ◽  
The Impact ◽  
Ifrs Implementation

Purpose This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia to address the paucity of research in this field for Saudi listed firms. Design/methodology/approach The paper uses manual content and regression analyses for online annual report data for Saudi non-financial listed firms over the period 2016–2018 using CSEVD items drawing on global reporting initiative-G4 guidelines. Findings Models show that Saudi firm CSEVD has increased over time compared to previous studies to an average of 68% disclosure due to new corporate governance regulations and IFRS implementation. The models show that firm size, leverage, manufacturing industry type and government ownership are positive determinants of CSEVD, while family ownership is the negative driver of CSEVD. However, firm profitability, audit firm size, firm age and institutional ownership have no impact on the level of CSEVD. Originality/value Using legitimacy and stakeholder theories, the paper determines the influence of firm characteristics and ownership structure on CSEVD, identifying implications for firm stakeholders and providing some evidence on the impact of corporate governance regulation and IFRS implementation on such disclosure. The paper provides additional evidence on progress towards Saudi’s Vision 2030.

Crypto-currencies narrated on tweets: a sentiment analysis approach

2019 ◽  
Vol 36 (1) ◽  
pp. 58-72
Author(s):  
Saeed Rouhani ◽  
Ehsan Abedin
Keyword(s):  
Social Media ◽  
Radical Change ◽  
Media Analysis ◽  
Support Vector ◽  
Policy Makers ◽  
Content Type ◽  
The Social ◽  
Wide Range ◽  
Social Media Platforms ◽  
Social Opinions

Purpose Crypto-currencies, decentralized electronic currencies systems, denote a radical change in financial exchange and economy environment. Consequently, it would be attractive for designers and policy-makers in this area to make out what social media users think about them on Twitter. The purpose of this study is to investigate the social opinions about different kinds of crypto-currencies and tune the best-customized classification technique to categorize the tweets based on sentiments. Design/methodology/approach This paper utilized a lexicon-based approach for analyzing the reviews on a wide range of crypto-currencies over Twitter data to measure positive, negative or neutral sentiments; in addition, the end result of sentiments played a training role to train a supervised technique, which can predict the sentiment loading of tweets about the main crypto-currencies. Findings The findings further prove that more than 50 per cent of people have positive beliefs about crypto-currencies. Furthermore, this paper confirms that marketers can predict the sentiment of tweets about these crypto-currencies with high accuracy if they use appropriate classification techniques like support vector machine (SVM). Practical implications Considering the growing interest in crypto-currencies (Bitcoin, Cardano, Ethereum, Litcoin and Ripple), the findings of this paper have a remarkable value for enterprises in the financial area to obtain the promised benefits of social media analysis at work. In addition, this paper helps crypto-currencies vendors analyze public opinion in social media platforms. In this sense, the current paper strengthens our understanding of what happens in social media for crypto-currencies. Originality/value For managers and decision-makers, this paper suggests that the news and campaign for their crypto in Twitter would affect people’s perspectives in a good manner. Because of this fact, the firms, investing in these crypto-currencies, could apply the social media as a magnifier for their promotional activities. The findings steer the market managers to see social media as a predictor tool, which can analyze the market through understanding the opinions of users of Twitter.

Commentary: the internet, social media, relationships and sex

2019 ◽  
Vol 24 (1) ◽  
pp. 20-23 ◽  
Author(s):  
David Thompson
Keyword(s):  
Social Media ◽  
Learning Disabilities ◽  
Design Methodology ◽  
Sexual Relationships ◽  
Limited Attention ◽  
The Internet ◽  
Internet Safety ◽  
Content Type ◽  
Potential Impact ◽  
Internet And Social Media

Purpose The purpose of this paper is to use Bates’ paper as a springboard to consider the potential impact of the internet on the personal and intimate lives of people with learning disabilities including opportunities to gain support. Design/methodology/approach Key literature is reviewed alongside the author’s experiences in working with people with learning disabilities on sexual issues. Findings The literature prioritises internet safety for people with learning disabilities. There is limited attention to how people can be supported to use social media to enhance their social and/or sexual lives. Originality/value The commentary challenges the reader to consider how the internet and social media can be used to help people with learning disabilities develop and maintain relationships including sexual relationships.

A comparative perspective of knowledge management via social media: India and China

2015 ◽  
Vol 22 (2) ◽  
pp. 93-114 ◽  
Author(s):  
Michelle Liu ◽  
Pramila Rao
Keyword(s):  
Social Media ◽  
Knowledge Management ◽  
Management Practices ◽  
Current Knowledge ◽  
Global Market ◽  
Comparative Perspective ◽  
Content Type ◽  
Wide Range ◽  
Depth Analysis ◽  
India And China

Purpose – This research paper aims to showcase current knowledge management (KM) practices via social media that is being adopted by organizations in India and China. India and China are considered leading economies in today’s global market. Any understanding of management practices in these countries will help practitioners in doing businesses in these nations. Design/methodology/approach – This conceptual paper analyzes KM practices in India and China using an in-depth analysis of the extant literature to provide a comparative perspective of KM policies in these two economies. This paper has used a wide range of scholarly and non-scholarly databases from ABI Global Inform to Business Source Complete to Google Scholar among others. Findings – This research offers valuable insights into characteristic KM trends followed by Indian and Chinese firms. This paper also highlights different approaches adopted by these two cultures in managing their KM practices. The study also provides hypotheses that can be tested by potential scholars. This paper also offers theoretical models to understand this concept better. Practical implications – This paper also provides implications for practice by identifying guidelines for global managers. These frameworks might serve as preliminary parameters for practitioners planning to establish KM practices in India and China. Originality/value – This paper compares and contrasts KM practices in one of the two largest BRIC (Brazil, Russia, India and China) economies which have not been addressed in the literature before. It also combines two theoretical frameworks from different fields (information technology and human resource management) providing a richer viewpoint on the subject.

scholarly journals Decolonizing mobile media: Mobile Internet appropriation in a Guaraní community

2019 ◽  
Vol 8 (1) ◽  
pp. 83-103
Author(s):  
Sarah Wagner ◽  
Mireia Fernández-Ardèvol
Keyword(s):  
Social Media ◽  
Mobile Internet ◽  
The Internet ◽  
Central Position ◽  
Mobile Media ◽  
Political Issue ◽  
Communication Preferences ◽  
Content Type ◽  
Media Services ◽  
Media Practices

The Internet has been a valuable resource for many indigenous groups as a vehicle for self-representation. In this paper, we describe how the installation of a Wi-Fi signal in a Guaraní community in Greater Buenos Aires—as part of the community leader’s decolonizing media projects—generated issues within the community. While much indigenous media research concerns the politics of cultural representation, we consider the politics of everyday, intracommunity mobile communication practices. Firstly, our findings show how the choice of communication medium can become a political issue. An upsurge in mobile-mediated communication within the community contributed to the decline of face-to-face deliberations, which were the mainstay of communal sharing arrangements and which held a central position in understandings of Guaraní culture. Secondly, our findings show how discrepancies between users’ communication preferences and the readily available mobile media services can generate a use barrier by deterring users from obtaining the skills needed to effectively appropriate or transform mobile media services. Familiarity with a few mainstream social media apps not only reinforced imaginaries of the Internet as a nonindigenous space but also generated set ideas of what the Internet supports in terms of communicative form—social networking—and content type—mainstream media. In the end, the community leader’s decolonizing projects, aimed at using social media for community media dissemination, were not only rejected by community members but also undermined by the dynamics of mobile media practices in the community. We argue that limited mobile technology skills combined with commercially oriented mobile media services can hinder creative and adaptable mobile media practices, and in turn, undermine decolonizing mobile appropriations.

scholarly journals Evaluation and decision making in social media marketing

2017 ◽  
Vol 55 (1) ◽  
pp. 15-31 ◽  
Author(s):  
Brendan James Keegan ◽  
Jennifer Rowley
Keyword(s):  
Decision Making ◽  
Social Media ◽  
Planning Process ◽  
Evaluation Framework ◽  
Social Media Marketing ◽  
Management Decision ◽  
Exploratory Research ◽  
Report Generation ◽  
Content Type ◽  
Wide Range

Purpose As organisations are increasing their investment in social media marketing (SMM), evaluation of such techniques is becoming increasingly important. The purpose of this paper is to contribute to knowledge regarding SMM strategy by developing a stage model of SMM evaluation and uncovering the challenges in this process. Design/methodology/approach Interviews were conducted with 18 key informants working for specialist SMM agencies. Such informants are a particularly rich source, since they manage social media campaigns for a wide range of clients. An exploratory research was conducted and thematic analysis surfaced the key components of the SMM evaluation process and associated challenges. Findings The SMM evaluation framework is developed. This framework has the following six stages: setting evaluation objectives, identifying key performance indicators (KPIs), identifying metrics, data collection and analysis, report generation and management decision making. Challenges associated with each stage of the framework are identified, and discussed with a view to better understanding decision making associated with social media strategies. Two key challenges are the agency-client relationship and the available social analytics tools. Originality/value Despite an increasing body of research on social media objectives, KPIs and metrics, no previous study has explored how these components are embedded in a marketing campaign planning process. The paper also offers insights in the factors that make SMM evaluation complex and challenging. Recommendations for further research and practice are offered.

scholarly journals Big data analytics of corporate internet disclosures

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed A.K. Basuony ◽  
Ehab K.A. Mohamed ◽  
Ahmed Elragal ◽  
Khaled Hussainey
Keyword(s):  
Social Media ◽  
Firm Size ◽  
Data Science ◽  
Big Data Analytics ◽  
Corporate Disclosure ◽  
Content Type ◽  
Science Approach ◽  
The Usa ◽  
Corporate Office ◽  
The Uk

Purpose This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four leading English-speaking stock markets, namely, Australia, Canada, the UK and the USA. Design/methodology/approach A disclosure index comprising a set of items that encompasses two facets of online disclosure, namely, company websites and social media sites, is used. This paper adopts a data science approach to investigate corporate internet disclosure practices among top listed firms in Australia, Canada, the UK and the USA. Findings The results reveal the underlying relations between the determining factors of corporate disclosure, i.e. profitability, leverage, liquidity and firm size. Profitability in its own has no great effect on the degree of corporate internet disclosure whether via company websites or social media sites. Liquidity has an impact on the degree of disclosure. Firm size and leverage appear to be the most important factors driving better disclosure via social media. American companies tend to be on the cutting edge of technology when it comes to corporate disclosure. Practical implications This paper provides new insights into corporate internet disclosure that will benefit all stakeholders with an interest in corporate reporting. Social media is an influential means of communication that can enable corporate office to get instant feedback enhancing their decision-making process. Originality/value To the best of the authors’ knowledge, this study is amongst few studies of corporate disclosure via social media platforms. This study has adopted disclosure index incorporating social media as well as applying data science approach in disclosure in an attempt to unfold how accounting could benefit from data science techniques.

Choice of governance structure and earnings quality

2016 ◽  
Vol 29 (4) ◽  
pp. 372-390 ◽  
Author(s):  
Pamela Kent ◽  
Richard Anthony Kent ◽  
James Routledge ◽  
Jenny Stewart
Keyword(s):  
Cluster Analysis ◽  
Corporate Governance ◽  
Firm Size ◽  
Design Methodology ◽  
Best Practice ◽  
Earnings Quality ◽  
Governance Structure ◽  
Governance Mechanisms ◽  
Content Type

Purpose The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia. Design/methodology/approach This study identifies similar choices of corporate governance by Australian firms and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable. Findings This paper’s results support the voluntary governance approach for smaller firms, but suggest that mandatory governance requirements could be beneficial for larger firms. Evidence suggests that a benefit accrues for larger firms with the adoption of governance best practice. Cluster analysis indicates that larger firms tend to exhibit higher levels of adoption of governance best practice than smaller firms. Originality/value This paper adds to the literature by providing important information regarding the suitability of adoption of voluntary governance mechanisms in Australia.

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