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10-10 香港大学商学院会计学孙玮博士学术报告:When is voluntary disclosure via Twitter more credible?

题目:When is voluntary disclosure via Twitter more credible?

主讲人:孙玮 博士(香港大学商学院)

时间:2016年10月10日15:15-16:00

地点:主楼132

主讲人介绍:

    孙玮,香港大学商学院会计学博士研究生。本科毕业于南开大学商学院财务管理专业,分别于英国兰卡斯特大学和香港科技大学获得金融学和经济学硕士学位。主要研究领域包括会计中的判断与决策,会计信息披露,企业社会责任和税收等。于2012年通过CFA三级考试。

内容介绍:

    One of managers’ concerns is how to enhance their disclosure credibility, especially for qualitative positive disclosures. This study examines two credibility-enhancing strategies when managers use Twitter as a disclosure platform. The first strategy is that managers may retweet a corporate disclosure Tweet in his/her personal Twitter account (hereafter, retweeting). I propose that retweeting increases disclosure credibility since it establishes a closer association between the manager and the message (therefore higher disclosure credibility) than non-retweeting. The second strategy is to mention the involved parties in the corporate disclosure Tweet when the corporate disclosure involves other parties, given that the other parties have verified Twitter accounts (hereafter, mentioning). Mentioning increases social presence of the involved parties since the mentioned party receives real-time notifications about the Tweet in his/her Mentions tab and other users can observe the interactions between the disclosing corporate and the mentioned party on a real-time basis. I predict that higher social presence of the involved party when mentioning (than non-mentioning) increases disclosure credibility. I do not expect retweeting and mentioning interact with each other and I predict their effects to be addictive but not substitutive. This study contributes to our understanding of how some Twitter functions influence the credibility of corporate disclosures and provides important implications for preparers and users of disclosures.

 

(承办:会计系,科研与学术交流中心)

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