題目：When is voluntary disclosure via Twitter more credible?
主講人：孫瑋 博士（香港大學商學院）
時間：2016年10月10日15:15-16:00
地點：主樓132
主講人介紹：
孫瑋，香港大學商學院會計學博士研究生。本科畢業于南開大學商學院財務管理專業，分別于英國蘭卡斯特大學和香港科技大學獲得金融學和經濟學碩士學位。主要研究領域包括會計中的判斷與決策，會計信息披露，企業社會責任和稅收等。于2012年通過CFA三級考試。
內容介紹：
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.
（承辦：會計系，科研與學術交流中心）
