420062

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

Article

Last updated: 04 May 2025

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-

Tags

محاسبة مالية

Abstract

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

DOI

10.21608/safq.2025.332612.1143

Keywords

social media, Financial information disclosure, earnings quality, total accruals

Authors

First Name

Dalia

Last Name

Elgammal

MiddleName

-

Affiliation

Demonstrator in the Accounting and Auditing Department English Section Suez University

Email

dalia.elgammal@com.suezuni.edu.eg

City

السويس

Orcid

-

First Name

Abdelfattah

Last Name

khalil

MiddleName

-

Affiliation

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

Email

prof.abdelfattahkhalil@commerce.suez.edu.eg

City

الاسماعليه

Orcid

-

First Name

Muhammad

Last Name

Salem

MiddleName

-

Affiliation

Lecturer of Accounting - Faculty of Commerce - Suez University

Email

muhammad.salem@com.suezuni.edu.eg

City

القاهره

Orcid

-

Volume

5

Article Issue

1

Related Issue

53801

Issue Date

2025-03-01

Receive Date

2024-11-02

Publish Date

2025-03-01

Page Start

430

Page End

446

Print ISSN

2735-3060

Online ISSN

2812-4804

Link

https://safq.journals.ekb.eg/article_420062.html

Detail API

http://journals.ekb.eg?_action=service&article_code=420062

Order

420,062

Type

المقالة الأصلية

Type Code

2,111

Publication Type

Journal

Publication Title

مجلة البحوث الإدارية والمالية والکمية

Publication Link

https://safq.journals.ekb.eg/

MainTitle

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

Details

Type

Article

Created At

09 Apr 2025