The impact of accounting disclosure via social media on company value: An applied study on a sample of companies listed in Iraq Stock Exchange
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Abstract
The research aimed to know the extent of the impact of accounting disclosure via social media on the value of the company by applying it to a sample of companies and banks listed on the Iraq Stock Exchange. To achieve this goal, the study examined a sample of Iraqi companies and banks listed on the Iraq Stock Exchange, for (8) Banks and (2) companies for the period from 2012 to 2021. For the purpose of collecting primary data to measure the variables of the study, accounting disclosure via social media was measured through the dummy variable zero, (1), and the value of the company was measured by Tobin’s Q equation, and methods were used. Descriptive analytical analysis, which is the arithmetic mean and standard deviation. The correlation coefficient and regression were used in the statistical analysis to test the study hypotheses, relying on the statistical program (SPSS). The research found that there is a statistically significant relationship between accounting disclosure via social media and the value of the company. The study recommended educating investors about the social role of companies, which is no less important than their economic role and achieving profits, and urging companies to pay attention to their social role so that this is also reflected in the level of their disclosure in their annual financial reports and the need to pay attention to aspects that help in maximizing the company’s value.
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