TY - JOUR

T1 - Corporate Reporting through Social Media: A Comprehensive Literature Review

AU - Hamade, Malak

AU - Hussainey, Khaled

AU - Albitar, Khaldoon

PY - 2024/9/27

Y1 - 2024/9/27

N2 - Purpose: This systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media.Methodology: A total of 136 peer-reviewed journal articles are explored and analysed using both performance and bibliometric analysisFindings: This review identifies five main findings: (1) trends in corporate social media research that highlight the growth trajectory of research on social media use for corporate disclosure, (2) geographical coverage of studies indicating the concentration of research in certain regions, such as the USA, followed by China and the UK, with notable gaps in others, such as developing countries, (3) theoretical frameworks employed demonstrate that various theoretical frameworks are utilized, although a significant portion of the studies do not specify any theoretical underpinning, (4) social media platforms studied, confirming Twitter to be the most studied channel followed by Facebook, and (5) thematic analysis of articles on disclosure type that categorized the articles using bibliometric analysis into five themes of disclosure: general disclosure, CSR-related information, financial information, CEO announcements, and strategic news communication. A subsequent cross-theme analysis classifies disclosure determinants and consequences of corporate social media usage.Originality: Through a comprehensive and systematic analysis of existing research, this review offers novel insights into the current state of corporate communication on social media. It consolidates current knowledge, highlights under-explored areas in the existing literature, and proposes new directions and potential avenues for future research.

AB - Purpose: This systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media.Methodology: A total of 136 peer-reviewed journal articles are explored and analysed using both performance and bibliometric analysisFindings: This review identifies five main findings: (1) trends in corporate social media research that highlight the growth trajectory of research on social media use for corporate disclosure, (2) geographical coverage of studies indicating the concentration of research in certain regions, such as the USA, followed by China and the UK, with notable gaps in others, such as developing countries, (3) theoretical frameworks employed demonstrate that various theoretical frameworks are utilized, although a significant portion of the studies do not specify any theoretical underpinning, (4) social media platforms studied, confirming Twitter to be the most studied channel followed by Facebook, and (5) thematic analysis of articles on disclosure type that categorized the articles using bibliometric analysis into five themes of disclosure: general disclosure, CSR-related information, financial information, CEO announcements, and strategic news communication. A subsequent cross-theme analysis classifies disclosure determinants and consequences of corporate social media usage.Originality: Through a comprehensive and systematic analysis of existing research, this review offers novel insights into the current state of corporate communication on social media. It consolidates current knowledge, highlights under-explored areas in the existing literature, and proposes new directions and potential avenues for future research.

U2 - 10.1108/JAL-07-2024-0159

DO - 10.1108/JAL-07-2024-0159

M3 - Article

JO - Journal of Accounting Literature

JF - Journal of Accounting Literature

SN - 0737-4607

ER -