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postgraduate thesis: Two credibility-enhancing tactics of Twitter disclosure : retweeting and mentioning

TitleTwo credibility-enhancing tactics of Twitter disclosure : retweeting and mentioning
Authors
Advisors
Advisor(s):Han, J
Issue Date2017
PublisherThe University of Hong Kong (Pokfulam, Hong Kong)
Citation
Sun, W. [孙玮]. (2017). Two credibility-enhancing tactics of Twitter disclosure : retweeting and mentioning. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR.
AbstractAn important managerial concern is how to enhance disclosure credibility, especially for qualitative positive disclosures. This study examines two credibility-enhancing tactics that managers adopt when they use Twitter as a disclosure platform. The first tactic involves a manager retweeting a corporate disclosure tweet in his/her personal account (hereafter, retweeting). I propose that retweeting increases disclosure credibility to a greater extent than non-retweeting, as it establishes a closer association between the manager and message. The second tactic is to mention any involved parties in the corporate disclosure tweet when those parties have verified Twitter accounts (hereafter, mentioning). Mentioning increases the social presence of the involved parties, as they receive real-time notifications about the tweet in their Mentions tabs, and other users can observe the interactions between the disclosing corporate and mentioned parties in real time. I predict that the higher social presence of an involved party resulting from mentioning increases disclosure credibility compared with non-mentioning. I also predict that the effect of mentioning dominates that of retweeting when both credibility-enhancing tactics are used. I conduct an experiment to test my predictions, and the results support my hypotheses. This study contributes to our understanding of how some Twitter functions influence corporate disclosure credibility and provides important implications for preparers and users of financial disclosures.
DegreeDoctor of Philosophy
SubjectDisclosure of information
Corporate governance
Dept/ProgramBusiness
Persistent Identifierhttp://hdl.handle.net/10722/257612

 

DC FieldValueLanguage
dc.contributor.advisorHan, J-
dc.contributor.authorSun, Wei-
dc.contributor.author孙玮-
dc.date.accessioned2018-08-08T06:35:28Z-
dc.date.available2018-08-08T06:35:28Z-
dc.date.issued2017-
dc.identifier.citationSun, W. [孙玮]. (2017). Two credibility-enhancing tactics of Twitter disclosure : retweeting and mentioning. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR.-
dc.identifier.urihttp://hdl.handle.net/10722/257612-
dc.description.abstractAn important managerial concern is how to enhance disclosure credibility, especially for qualitative positive disclosures. This study examines two credibility-enhancing tactics that managers adopt when they use Twitter as a disclosure platform. The first tactic involves a manager retweeting a corporate disclosure tweet in his/her personal account (hereafter, retweeting). I propose that retweeting increases disclosure credibility to a greater extent than non-retweeting, as it establishes a closer association between the manager and message. The second tactic is to mention any involved parties in the corporate disclosure tweet when those parties have verified Twitter accounts (hereafter, mentioning). Mentioning increases the social presence of the involved parties, as they receive real-time notifications about the tweet in their Mentions tabs, and other users can observe the interactions between the disclosing corporate and mentioned parties in real time. I predict that the higher social presence of an involved party resulting from mentioning increases disclosure credibility compared with non-mentioning. I also predict that the effect of mentioning dominates that of retweeting when both credibility-enhancing tactics are used. I conduct an experiment to test my predictions, and the results support my hypotheses. This study contributes to our understanding of how some Twitter functions influence corporate disclosure credibility and provides important implications for preparers and users of financial disclosures.-
dc.languageeng-
dc.publisherThe University of Hong Kong (Pokfulam, Hong Kong)-
dc.relation.ispartofHKU Theses Online (HKUTO)-
dc.rightsThe author retains all proprietary rights, (such as patent rights) and the right to use in future works.-
dc.rightsThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.-
dc.subject.lcshDisclosure of information-
dc.subject.lcshCorporate governance-
dc.titleTwo credibility-enhancing tactics of Twitter disclosure : retweeting and mentioning-
dc.typePG_Thesis-
dc.description.thesisnameDoctor of Philosophy-
dc.description.thesislevelDoctoral-
dc.description.thesisdisciplineBusiness-
dc.description.naturepublished_or_final_version-
dc.date.hkucongregation2017-
dc.identifier.mmsid991043962678303414-

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