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225014

Family- related Determinants and Financial Disclosure via Twitter: Evidence form the Saudi Firms

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Last updated: 26 Dec 2024

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Abstract

This study extends the findings of previous studies that were concerned with voluntary financial disclosure through examining Saudi Arabian firms' adoption of Social Media (SM) networks in disclosing their financial information. This study aimed to achieve two main objectives. The first objective was to investigate the Saudi Arabian non-financial listed firms' level of financial disclosure via Twitter as one of the SM networks. The second objective was to explore the potential impact of family – related determinants on the Saudi Arabian non-financial listed family firms' level of financial disclosure via Twitter in 2020. To test the association between family determinants and financial tweets, this study used an Ordinary Least Square (OLS) multiple regression model. The findings reveal the sampled Saudi Arabian firms' low level of financial tweets disclosed on their Twitter accounts. Further, three out of the five family variables have an impact on financial tweets.  From this study's findings it can be concluded that, on the one hand, there is a negative association between the family member on the firm's board and the number of financial tweets. On the other hand, there is a positive association between family leadership and family cross-directorship and financial tweets.  By examining the impact of family variables on financial disclosure via Twitter, this study contributes to the accounting studies and paves the way for more studies in this field.

Keywords

Social Media disclosure, Financial tweets, Saudi Arabia, Family Firms

Authors

First Name

عمرو

Last Name

نزيه محمود عزت

MiddleName

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Affiliation

أستاذ مساعد - قسم المحاسبة - کلية التجارة - جامعة المنصورة

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Volume

36

Article Issue

1

Related Issue

32191

Issue Date

2022-03-01

Receive Date

2022-03-15

Publish Date

2022-03-01

Page Start

1

Page End

66

Print ISSN

1110-2373

Online ISSN

2682-4876

Link

https://sjrbs.journals.ekb.eg/article_225014.html

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https://sjrbs.journals.ekb.eg/service?article_code=225014

Order

8

Type

المقالة الأصلية

Type Code

1,324

Publication Type

Journal

Publication Title

المجلة العلمية للبحوث والدراسات التجارية

Publication Link

https://sjrbs.journals.ekb.eg/

MainTitle

Family- related Determinants and Financial Disclosure via Twitter: Evidence form the Saudi Firms

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Article

Created At

23 Jan 2023