Social media to disseminate circular economy information. An empirical analysis on Twitter

V L'Abate, N Raimo, F Albergo… - … Social Responsibility and …, 2024 - Wiley Online Library
In recent years, to solve the problems related to sustainability, there is an increasing need
for a transition from linear production and consumption systems to new models oriented …

Effect of company size ownership concentration auditor reputation board of commissioners and risk management committee on disclosure of enterprise risk …

A Qulyubi, E Suprayitno… - Enrichment: Journal …, 2023 - enrichment.iocspublisher.org
In the business world, companies are expected to be able to reduce the impact of risks faced
by the companies themselves, and one of the aspects is risk management, but in reality …

Intellectual capital information via Twitter: the effect on firm value

G Schiuma, N Raimo, S Bresciani… - Journal of Intellectual …, 2024 - emerald.com
Purpose Social media are emerging as the ideal channel for building one-to-many
communication and disseminating intellectual capital (IC) information. Their rise is bringing …

Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media

V L'Abate, N Raimo, B Esposito… - Corporate Social …, 2024 - Wiley Online Library
The growing societal focus on addressing environmental and social issues has spurred a
shift towards circular production and consumption models. In this scenario, the …

The use of social media in Italian local governments: The effect of the mayor's characteristics

N Raimo, V L'Abate, A Rella, F Vitolla - Cities, 2024 - Elsevier
This study aims to investigate, from an agency theory perspective, the role of mayor
characteristics on the level of use of social media by Italian local governments. The …

Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities

J Fijałkowska, D Hadro, E Supino… - Meditari Accountancy …, 2023 - emerald.com
Purpose This study aims to explore the intelligibility of communication with stakeholders as a
result of accrual accounting adoption. It focuses on changes in the use of visual forms and …

What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

N Ben Youssef, P Arroyo Pardo - Meditari Accountancy Research, 2024 - emerald.com
Purpose The study aims to examine the extent of the corporate social responsibility (CSR)
disclosure of Canadian cannabis firms and how they view responsibility. It also explores …

The role of social media as a voluntary intellectual capital disclosure in universities: Evidence from Indonesia

M Herli, B Tjahjadi - Intangible Capital, 2022 - upcommons.upc.edu
Purpose: This paper explains the influence of social media as voluntary disclosure of
intellectual capital in university performance. Design/methodology/approach: We conduct an …

Sustainability Disclosure in Social Media–Substitutionary or Complementary to Traditional Reporting?

L Bryl, E Supino - Journal of Intercultural Management, 2022 - ceeol.com
Objective: This study examines sustainability disclosure by 50 British companies from FTSE
100 and compares reporting via traditional sources and on Twitter by indicating whether the …

Voluntary Disclosure and Relational Connectivity–The Case of the Polish Bond Market

D Hadro, M Pauka, K Gemra, S Okoń… - Journal of Banking and …, 2022 - ceeol.com
The purpose of our research is to evaluate the voluntary disclosure strategy and effective
communication between issuers and investors on the Polish bond market Catalyst. We …