This paper examines the influence of financial accounting disclosures (FAD) on the investors' reactions towards bad news (IRBN), and analytically assesses the moderation effect of the individual investor's sentiments particularly" Subjective norms" on that relationship in project-based...

Firms have increasingly used social media such as Twitter to disseminate corporate disclosures, particularly since the regulation of these platforms by the Securities and Exchange Commission (SEC) in 2013. However, research on social media dissemination is still limited. Even though a few...