Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal (Il metodo dei case study negli studi di comunicazione finanziaria: rassegna della letteratura e adozione di un approccio sistemico)

By | 2017-12-27T17:53:58+00:00 December 27th, 2017|

Ramassa Paola/ Financial ReportingRiviste / Fascicolo: 2-2011


Financial communication has been studied from a variety of perspectives, largely focusing on features, determinants and outcomes of specific kinds of documents and disclosures. This paper reviews prior literature on the topic with particular regard to research methods in order to identify opportunities for further research. In the light of these open questions, a systemic approach is suggested for future studies on financial communication. According to this perspective, the paper shifts the focus from the analysis of specific messages and documents to the study of financial communication policies and strategy, which result from the interactions of specific choices and elements. To investigate the topic, it proposes the adoption of the case study research strategy and discusses its potential.

Keywords:  financial communication, investor relations, voluntary disclosure, case studies, research method, systemic approach


 

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Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media

By | 2017-12-22T10:29:19+00:00 December 21st, 2017|

Ramassa Paola, Di Fabio Costanza/ Financial ReportingRiviste / Fascicolo: 2-2016


This paper aims at contributing to financial reporting literature by proposing a conceptual interpretative model to analyse the corporate use of social media for financial communication purposes. In this perspective, the FIRE model provides a framework to study social media shifting the focus on the distinctive features that might enhance web investor relations. The model highlights these features through four building blocks: (i) firm identity (F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion (E). They represent key aspects to explore corporate communication activities and might offer a framework to interpret to what degree corporate web financial reporting exploits the potential of social media. Accordingly, the paper proposes metrics based on this model aimed at capturing the interactivity of corporate communications via social media, with a particular focus on web financial reporting. It tries to show the potential of this model by illustrating an exploratory empirical analysis investigating to what extent companies use social media for financial reporting purposes and whether firms are taking advantage of Twitter distinctive features of interaction and diffusion.

Keywords: Investor relations, web financial reporting, social media, Twitter


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