CORPORATE USE OF SOCIAL MEDIA AND THE VALUE RELEVANCE
DOI:
https://doi.org/10.14392/asaa.2022150102Keywords:
Social Media, Value Relevance, Facebook, TwitterAbstract
(i) Objetivo: avaliar a influência do uso corporativo de mídias sociais, como um sinal enviado ao mercado, sobre a relevância da informação contábil em empresas brasileiras.
(ii) Método: os dados foram coletados na base da Thomson Reuters Eikon e mídias sociais, Facebook e Twitter. A análise ocorreu por meio de estatística descritiva, análise de correlação e regressão linear múltipla OLS. Além disso, utilizou-se o método MOORA para criar um score de uso corporativo das mídias sociais.
(iii) Resultados: verificou-se que poucas empresas utilizam as mídias sociais para divulgar informações contábeis. No entanto, os resultados apontam que as informações contábeis divulgadas no Facebook e Twitter são relevantes, o que permite inferir que as mídias sociais podem ser um canal de comunicação importante das empresas com o mercado. Especificamente, em relação à influência da divulgação de informações contábeis no Facebook e no Twitter sobre a relevância da informação contábil, conclui-se que as mídias sociais, quando utilizadas para fins corporativos, aumentam a relevância da informação contábil. Adicionalmente, constatou-se que tanto as empresas mais como as menos lucrativas, que divulgam informações contábeis em mídias sociais, apresentam maior relevância da informação contábil.
(iv) Contribuições: fornece contribuição prática para gestores, ao constatar, por meio de evidências empíricas, que essas plataformas podem trazer benefícios para as organizações, como a possibilidade de aumentar a relevância da informação contábil e criar valor. Para os investidores, contribui ao indicar que as mídias sociais podem ser fonte importante de informação para alimentar seus modelos de decisão.
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