THE ROLE OF ACCOUNTING IN THE EVOLUTION OF BEHAVIORAL RESEARCH
EXPLORING THE RELATIONSHIP OF INVESTOR SENTIMENT, ACCOUNTING AND SOCIAL MEDIA
DOI:
https://doi.org/10.51320/rmc.v25i3.1552Keywords:
Accounting, Investor sentiment, Social mediaAbstract
The scope of research related to investor sentiment and concepts connected to accounting and social media was explored to support the understanding of accounting trends and their needs in light of the evolution of behavioral market perception research. Through combined results from a bibliometric review, it is concluded that research on investor sentiment at the accounting level remains confined to the interdisciplinary aspect of finance, especially when placed within the realm of social media knowledge. This paper highlights the lack of branches in the study of investor sentiment within accounting and the rigidity of discussions surrounding accounting standards, practices, and information models, even in an era where the breadth of information can reach not only investors but also the general consumer directly. The present study suggests that accounting research should leverage investor sentiment, and the advances in capturing this variable through social media, in the context of evolving behavioral theories, also at a more internal and procedural level - techniques and methods of reporting - and within a managerial context.
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Copyright (c) 2024 Ludmila Zamboni de Sá Vasconcellos, Vinícius Mothé Maia , Marcelo Álvaro da Silva Macedo, Roberto Tommasetti
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