企业社交媒体会计叙述的印象管理策略及其影响研究——来自微博的证据  

The Impression Management Strategies and their Impact of Corporate Social Media Accounting Narrative:Evidence from Weibo

作　　者：吴芃[1] 陈依旋 顾燚炀 Wu Peng

机构地区：[1]东南大学经济管理学院,210096

出　　处：《会计研究》2022年第9期78-93,共16页Accounting Research

基　　金：国家社会科学基金项目(20BGL092);江苏省社科基金项目(20GLB001)

摘　　要：以2012-2020年沪深两市主板A股上市公司的盈余类微博为研究对象,从信息编制者视角探究企业社交媒体会计叙述的内容呈现和传播策略的使用及其影响。研究表明:1.相比非负面信息,企业在社交媒体上更喜欢对负面信息采用防御型印象管理策略,即更少发布或者不发布负面信息;2.相比非正面信息,在社交媒体上企业更倾向于对正面信息使用激进型印象管理策略的自我呈现手段;3.企业在社交媒体上对正面消息使用激进型印象管理策略的自我呈现手段的强度越大,越容易得到微博用户的转发、点赞和评论;4.微博的广泛传播手段进一步加强了自我呈现手段对微博用户直接反应的积极影响;5.当微博的转发量越多时,投资者的市场反应越积极。This paper takes the surplus-related micro-blogs of A-share listed companies on the main board of Shanghai and Shenzhen stock Exchanges from 2012 to 2020 as the research sample,and explores the content presentation and dissemination strategy of accounting narrative in social media of listed companies and their influences on Weibo users and investors from the perspective of information compilers.The results show that:(1)Compared with non-negative information,the listed companies prefer to adopt defensive impression management strategy for negative information on social media,that is,posting less or no negative information;(2)Compared with non-positive information,enterprises tend to use self-presentation means of assertive impression management strategy for positive information on social media;(3)The greater the intensity of self-presentation of positive information on social media,the easier it will be retweeted,liked and commented by investors;(4)The dissemination strategy of micro-blogs further strengthens the positive impact of self-presentation on Weibo users’direct response;(5)When the number of micro-blogs retweeting is greater,the corresponding market reaction is more positive.

关 键 词：社交媒体 印象管理 会计叙述 激进型策略 防御型策略 

分 类 号：G206[文化科学—传播学] F275[经济管理—企业管理] F832.51[经济管理—国民经济]