Accounting Narrative and Impression Management on Social media – A study on Instagram Accounts of Indonesia Listed Companies

DOI

10.2991/aebmr.k.210628.007How to use a DOI?

Keywords

accounting narratives, impression management, social media, financial performance disclosure

Abstract

Social media has become a platform for companies to present themselves by exposing the image they want to build and maintain through the content and communication they publish online. Companies selectively post information about themselves, and this information is disseminated to build a positive public image on social media. Therefore, this study aims to examine the impression management strategy and accounting narrative on company performance. The data were collected by analyzing the financial performance disclosure of Indonesia listed companies’ official Instagram accounts. Using t-test, this study reveals that companies present themselves opportunistically on Instagram to build a positive public image to some extent.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chelsea Venezia
AU  - Yie Ke Feliana
PY  - 2021
DA  - 2021/06/29
TI  - Accounting Narrative and Impression Management on Social media – A study on Instagram Accounts of Indonesia Listed Companies
BT  - Proceedings of the 18th International Symposium on Management (INSYMA 2021)
PB  - Atlantis Press
SP  - 30
EP  - 38
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210628.007
DO  - 10.2991/aebmr.k.210628.007
ID  - Venezia2021
ER  -