Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media

2017 ◽  
pp. 79-112
Author(s):  
Paola Ramassa ◽  
Costanza Di Fabio
Keyword(s):  
Social Media ◽  
Financial Reporting ◽  
Building Blocks ◽  
Corporate Communications ◽  
Distinctive Features ◽  
Financial Communication ◽  
Use Of Social Media ◽  
Key Aspects ◽  
And Diffusion ◽  
Interpretative Model

This paper aims at contributing to financial reporting literature by proposing a conceptual interpretative model to analyse the corporate use of social media for financial communication purposes. In this perspective, the FIRE model provides a framework to study social media shifting the focus on the distinctive features that might enhance web investor relations. The model highlights these features through four building blocks: (i) firm identity (F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion (E). They represent key aspects to explore corporate communication activities and might offer a framework to interpret to what degree corporate web financial reporting exploits the potential of social media. Accordingly, the paper proposes metrics based on this model aimed at capturing the interactivity of corporate communications via social media, with a particular focus on web financial reporting. It tries to show the potential of this model by illustrating an exploratory empirical analysis investigating to what extent companies use social media for financial reporting purposes and whether firms are taking advantage of Twitter distinctive features of interaction and diffusion.

scholarly journals How Social Are Social Media? A Review of Online Social Behaviour and Connectedness

2017 ◽  
Vol 8 ◽  
Author(s):  
Tracii Ryan ◽  
Kelly A. Allen ◽  
DeLeon L. Gray ◽  
Dennis M. McInerney
Keyword(s):  
Social Capital ◽  
Social Media ◽  
Social Behaviour ◽  
Social Connectedness ◽  
Media Use ◽  
Future Research ◽  
Social Media Use ◽  
Advantages And Disadvantages ◽  
Use Of Social Media ◽  
Key Aspects

The use of social media is rapidly increasing, and one of the major discussions of the 21st century revolves around how the use of these applications will impact on the social relationships of users. To contribute to this discussion, we present a brief narrative review highlighting the advantages and disadvantages of social media use on three key aspects of social connectedness: social capital, sense of community, and loneliness. The results indicate that using social media can increase social capital, lead to the formation of friendships and communities, and reduce loneliness. However, some social media site users may experience weakening friendships, online ostracism, and heightened loneliness. Therefore, we argue that the use of social media has contradictory effects on social connectedness. Moreover, the direction of these outcomes is contingent upon who is using the site and how they are using it. Based on these arguments, possible directions for future research are discussed. It is recommended that discourse be continued relating to the association between online social behaviour and connectedness, as this will enable researchers to establish whether the positive outcomes of social media use outweigh the negative.

Cultural Elements in Spanish SME Websites and Social Media

2020 ◽  
pp. 155-181
Author(s):  
Celia Castillo Rodríguez ◽  
María Dolores Olvera-Lobo ◽  
Elena Moya-Molina
Keyword(s):  
Social Media ◽  
Corporate Communications ◽  
Cultural Elements ◽  
Corporate Context ◽  
Online Presence ◽  
User Expectations ◽  
English Speaking ◽  
Use Of Social Media

The establishment of a professional online corporate presence is an indispensable step for most companies. However, this online presence must consider linguistic, cultural, and technical differences, as well as variations in user expectations across markets. The language industry has responded to these needs by offering two services, namely localization and transcreation, which may act as valuable tools for the adaptation of corporate communications and whose benefits may be particularly advantageous for smaller companies. This study analyzes the application of localization and transcreation processes and strategies in the corporate context, with a focus on Spanish SMEs and English-speaking markets. Results suggest that the signs of the application of these activities in the corporate online field are still scarce. Furthermore, the online presence of both Spanish SMEs and large US corporations show numerous deficiencies, such as partial translations, typos, a non-updated use of social media, and little adaptation to the addressed markets.

Maqâṣid Al-Qur’ân In The Interpretation of M. Quraish Shihab About The Verse of Social Media Usage

2020 ◽  
Vol 28 (1) ◽  
pp. 44
Author(s):  
Johar Arifin ◽  
Ilyas Husti ◽  
Khairunnas Jamal ◽  
Afriadi Putra
Keyword(s):  
Social Media ◽  
Law Enforcement ◽  
Quality Of Information ◽  
Media Usage ◽  
Large Group ◽  
Six Elements ◽  
Written Law ◽  
Use Of Social Media ◽  
The Universe

This article aims to explain maqâṣid al-Qur’ân according to M. Quraish Shihab and its application in interpreting verses related to the use of social media. The problem that will be answered in this article covers two main issues, namely how the perspective of maqâṣid al-Qur’ân according to M. Quraish Shihab and how it is applied in interpreting the verses of the use of social media. The method used is the thematic method, namely discussing verses based on themes. Fr om this study the authors concluded that according to M. Quraish Shihab there are six elements of a large group of universal goals of the al-Qur’ân, namely strengthening the faith, humans as caliphs, unifying books, law enforcement, callers to the ummah of wasathan, and mastering world civilization. The quality of information lies in the strength of the monotheistic dimension which is the highest peak of the Qur’anic maqâṣid. M. Quraish Shihab offers six diction which can be done by recipients of information in interacting on social media. Thus, it aims to usher in the knowledge and understanding of what is conveyed in carrying out human mission as caliph, enlightenment through oral and written, law enforcement, unifying mankind and the universe to the ummah of wasathan, and mastery of world civilization

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

The Use of Social Media by the Botswana Government and Governance of Liquid Communication

Mousaion ◽  
2019 ◽  
Vol 37 (1) ◽  
Author(s):  
Tshepho Lydia Mosweu
Keyword(s):  
Social Media ◽  
Customer Service ◽  
Community Involvement ◽  
Media Content ◽  
Service Access ◽  
Communication Tool ◽  
African Countries ◽  
The World ◽  
The Government ◽  
Use Of Social Media

Social media as a communication tool has enabled governments around the world to interact with citizens for customer service, access to information and to direct community involvement needs. The trends around the world show recognition by governments that social media content may constitute records and should be managed accordingly. The literature shows that governments and organisations in other countries, particularly in Europe, have social media policies and strategies to guide the management of social media content, but there is less evidence among African countries. Thus the purpose of this paper is to examine the extent of usage of social media by the Botswana government in order to determine the necessity for the governance of liquid communication. Liquid communication here refers to the type of communication that goes easily back and forth between participants involved through social media. The ARMA principle of availability requires that where there is information governance, an organisation shall maintain its information assets in a manner that ensures their timely, efficient and accurate retrieval. The study adopted a qualitative case study approach where data were collected through documentary reviews and interviews among purposively selected employees of the Botswana government. This study revealed that the Botswana government has been actively using social media platforms to interact with its citizens since 2011 for increased access, usage and awareness of services offered by the government. Nonetheless, the study revealed that the government had no official documentation on the use of social media, and policies and strategies that dealt with the governance of liquid communication. This study recommends the governance of liquid communication to ensure timely, efficient and accurate retrieval when needed for business purposes.

Social Media Use and Students’ Health-Lifestyle Modification in University of Calabar, Nigeria

2019 ◽  
Vol 5 (1) ◽  
pp. 47
Author(s):  
Ntongha Eni Ikpi ◽  
Veronica Akwenabuaye Undelikwo
Keyword(s):  
Social Media ◽  
Undergraduate Students ◽  
Lifestyle Modification ◽  
Media Use ◽  
Survey Design ◽  
Health Sector ◽  
Positive Health ◽  
Social Media Use ◽  
Health Lifestyle ◽  
Use Of Social Media

The use of social media platforms has over the years become a veritable tool for individuals, groups, institutions and corporate bodies for the promotion of health and wellness. In recent times, social media has become one of the most potent agents of the media through which health issues are addressed as well as generated and disseminated to different populations in society. The study was conducted to examine social media use and students’ health lifestyle modification in the University of Calabar, Nigeria. It sought to determine the extent to which students’ use of social media (Facebook, Twitter, and WhatsApp) influences the modification of their health-related lifestyles such as eating habits, sexual behaviour, cigarette and alcohol consumption, drug use and the engagement in fitness activities. The study adopted a randomized descriptive survey design and used a sample of 300 undergraduate students. The questionnaire was the main instrument used for collection of data while simple percentages and means were used to determine the difference between the expected mean of 2.50 and the observed means across various items in the questionnaire. The results showed that apart from Twitter, social media use by University of Calabar students has significantly influenced the modification of their health lifestyles. Since social media has become a veritable tool for the promotion of positive health lifestyle, effort should be made by government through the health sector to create more awareness among students and the entire population of social media users, on the health benefits accruing from use of social media.

Pembelajaran Integrasi tentang Etika Penggunaan Media Sosial dalam Materi Ajar Pendidikan Agama Islam di Sekolah Menangah Atas

2019 ◽  
Vol 3 (1) ◽  
pp. 72
Author(s):  
Irfan Afandi
Keyword(s):  
Social Media ◽  
Industrial Revolution ◽  
Hate Speech ◽  
Islamic Education ◽  
Learning Models ◽  
Negative Effects ◽  
Education Material ◽  
Use Of Social Media ◽  
The Waves ◽  
Critical Reason

The humanitarian problem in the development of the industrial revolution 4.0 is very complex and is at the stage of worrying. No human being separated from the effect of the waves. High school is active users (user) of the results of the industrial revolution the 4.0. The problem that arises in the use of social media including the demise of expertise, the dissemination of hate speech and fabricated news. Teaching Islamic education material should be able to respond to this by providing normative information in the Qur'an and Hadith so that students can escape from its negative effects. One of the solutions offered was to integrate these materials with integratsi learning models in the themes that have been arranged in the school's learning policy. Integrating this material must through the phases between the awarding phase of learning, information or materials to grow a critical reason, generate hypotheses and generalities.

Sign in / Sign up

Export Citation Format

Share Document