Defining CSR disclosure quality: a review and synthesis of the accounting literature
Purpose This paper aims to review and synthesize the corporate social responsibility (CSR)
disclosure literature in order to (1) develop a comprehensive definition of disclosure …
disclosure literature in order to (1) develop a comprehensive definition of disclosure …
Corporate reporting through social media: a comprehensive literature review
Purpose This systematic review aims to comprehensively explore the existing literature on
the use of corporate communication within the realm of social media. Design/methodology …
the use of corporate communication within the realm of social media. Design/methodology …
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy
Y Nie, M Jia - Accounting & Finance, 2021 - Wiley Online Library
Novel online activism of minority shareholders could be a new governance mechanism but
has received little academic attention. This study examines the impact of such minority …
has received little academic attention. This study examines the impact of such minority …
[HTML][HTML] Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources
The near-universal organizational participation in social media is predicated on the belief
there are some tangible or intangible new resources to be had through tweeting, pinning …
there are some tangible or intangible new resources to be had through tweeting, pinning …
Auditor sustainability focus and client sustainability reporting
We examine the relationship between auditors' sustainability focus and their clients'
sustainability reporting. Sustainability reporting is of increasing social and regulatory interest …
sustainability reporting. Sustainability reporting is of increasing social and regulatory interest …
Production and dissemination of corporate information in social media: A review
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 …
changes in the production and dissemination of corporate information. This review identifies …
Corporate governance and corporate political responsibility
H Ali, E Adegbite, TH Nguyen - Business & Society, 2023 - journals.sagepub.com
This study investigates the pivotal policy question of whether a firm's corporate governance
influences its political spending disclosures. Using a sample of S&P 500 firms from 2011 to …
influences its political spending disclosures. Using a sample of S&P 500 firms from 2011 to …
Social media dissemination of counter accounts and stakeholder support–evidence from greenpeace's “Save the Arctic” campaign on Facebook
C She - Accounting Forum, 2023 - Taylor & Francis
Prior studies have examined NGOs' accounting practices and the implications of such
practices within the social media realm. However, we know little about how NGOs use social …
practices within the social media realm. However, we know little about how NGOs use social …
Aggregate economic policy uncertainty and corporate political contribution disclosure
Purpose Unlike other types of corporate disclosure, corporate political disclosure (CPD),
which is the disclosure of corporate political contributions and the related governing policies …
which is the disclosure of corporate political contributions and the related governing policies …
Corporate communication during the COVID-19 crisis in a multicultural environment: culture and tweet impact
This study aims to explore the variation across corporate crisis communication strategies for
companies traded in the Dubai and Abu Dhabi stock exchanges through their use of Twitter …
companies traded in the Dubai and Abu Dhabi stock exchanges through their use of Twitter …