Social Media as a Setting for Accounting Research
本文探讨如何将社交媒体作为会计研究的新环境，观察企业与公众在公共论坛上获取和分享信息的行为，并提供了研究框架、平台背景和数据分析指南。
ABSTRACT We describe social media as a setting for accounting research. Social media provides a setting in which accounting researchers can observe how firms and stakeholders access and share information on public forums. We review the literature and provide a framework based on incentives and consequences for accessing and sharing financial news on social media. To aid future research, we offer institutional background on several social media platforms along with guidance on using social media data for accounting research, which is accompanied by code in our Online Appendix. Finally, throughout the paper, we provide avenues for future research using social media platforms as a setting for accounting research. Data Availability: All data are available from the sources described in the text. JEL Classifications: M40.