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Social Media, Social Networks, and Accounting

机译：社交媒体，社交网络和会计

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The ubiquitous adoption of Internet technologies in both fixed and mobile forms has driven the widespread growth of social media that operate within global social networks. Social media platforms including Facebook, Twitter, Pinterest, LinkedIn, Tumblr, and Google+, as well as their many competitors, now touch the lives of a significant proportion of the global population. These Web 2.0 technologies build upon the earlier stages of Internet-based communication models of unidirectional websites and blogs. Accountants and accounting, broadly defined, were early adopters of these technologies in the mid- to late-1990s (Saxton 2012; Lymer, Debreceny, Gray, and Rahman 1999; Debreceny, Gray, and Rahman 2002; Financial Accounting Standards Board [FASB] 2001; Ettredge, Richardson, and Scholz 2002). Corporations quickly moved to build investor relations websites that provided information on their financial performance. Indeed, there are very few publicly listed corporations in established capital markets that do not have an investor relations website. Regulators also moved to leverage the Internet to support market transparency. For example, in the U.S. context, the Securities and Exchange Commission (SEC) created online access to many corporate filings in the SEC's EDGAR database, thereby providing unmatched free access to information on those corporations. At the same time as these unidirectional corporate and regulatory websites became an essential component of capital markets, unofficial discussions about the market arose in blogs and discussion fora. These modes of communication were shown to be associated with market effects (Wysocki 1998; Antweiler and Frank 2004; Hirshleifer and Teoh 2009).
机译：固定和移动形式的Internet技术的普遍采用推动了在全球社交网络中运作的社交媒体的广泛增长。包括Facebook，Twitter，Pinterest，LinkedIn，Tumblr和Google+在内的社交媒体平台，以及它们的许多竞争对手，现在已经触及了全球很大一部分人口的生活。这些Web 2.0技术建立在单向网站和博客的基于Internet的通信模型的早期阶段。广义上讲，会计师和会计是1990年代中期至晚期采用这些技术的先驱（Saxton，2012年； Lymer，Debreceny，Gray和Rahman，1999年； Debreceny，Gray和Rahman，2002年；财务会计标准委员会[FASB] 2001； Ettredge，Richardson和Scholz 2002）。公司迅速采取行动，建立了投资者关系网站，以提供有关其财务业绩的信息。实际上，在成熟的资本市场中，很少有没有投资者关系网站的公开上市公司。监管机构还采取行动，利用互联网来支持市场透明度。例如，在美国，证券交易委员会（SEC）在SEC的EDGAR数据库中创建了对许多公司文件的在线访问，从而提供了无与伦比的免费访问这些公司的信息。在这些单向的公司和监管网站成为资本市场的重要组成部分的同时，博客和讨论论坛上出现了有关该市场的非正式讨论。这些沟通方式被证明与市场效应有关（Wysocki 1998； Antweiler和Frank 2004； Hirshleifer和Teoh 2009）。

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