:The Effect of Financial Information Disclosure via Social Media Platforms on Earnings Quality An Empirical Study

نوع المستند : المقالة الأصلية

المؤلفون

1 Demonstrator in the Accounting and Auditing Department English Section Suez University

2 Emeritus Professor of Accounting,- Faculty of Commerce,- Suez Canal University

3 Lecturer of Accounting - Faculty of Commerce - Suez University

المستخلص

This research aims to provide empirical evidence on the relationship between financial disclosure via social media platforms and earnings quality. As well analyzes a sample of 34 non- financial Egyptian listed firms which have an official page on Facebook, covering the period from 2017 to 2022. To conduct the analysis, the researcher utilized STATA 14.0, applying multiple linear regression techniques to empirically assess the relationship between the financial information disclosure via social media and the earnings quality of these firms. The results of the analysis indicate that there is a negative impact of the financial disclosure ratio on total accruals, while it has a positive effect on earnings quality. This negative relationship suggests that as the financial disclosure ratio decreases, total accruals tend to increase, implying that higher accruals may lead to reduced transparency in financial reporting. The findings underscore the significance of social media as a platform for financial disclosure, highlighting its role in shaping perceptions of earnings quality among non- financial firms in Egypt

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