Accounting Narrative and Impression Management on Social media – A study on Instagram Accounts of Indonesia Listed Companies
- https://doi.org/10.2991/aebmr.k.210628.007How to use a DOI?
- accounting narratives, impression management, social media, financial performance disclosure
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.
- © 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/).
Cite this article
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 - https://doi.org/10.2991/aebmr.k.210628.007 ID - Venezia2021 ER -