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社会化网络媒体关注与审计费用——基于微博媒体数据的分析 被引量:6
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作者 尹美群 张继东 刘帆 《科学决策》 CSSCI 2016年第11期18-38,共21页
以2012-2014年创业板上市公司数据为研究对象,抓取新浪微博公众号上对被审计企业负面报道的关键词,研究了社会化网络媒体的负面报道对审计费用的影响。研究发现,媒体对上市公司的态度越负面其审计费用越高;但重复负面报道对审计费用的... 以2012-2014年创业板上市公司数据为研究对象,抓取新浪微博公众号上对被审计企业负面报道的关键词,研究了社会化网络媒体的负面报道对审计费用的影响。研究发现,媒体对上市公司的态度越负面其审计费用越高;但重复负面报道对审计费用的影响却是无效的。另外,相比"十大"会计师事务所,非"十大"会计师事务所对被审计单位负面消息更加敏感。在被审计单位被媒体负面报道后,新任会计师事务所会要求更高的审计费用。上期审计意见为非标意见对审计费用有正向影响,但其并没有增强媒体关注对于审计费用的影响效果。 展开更多
关键词 社会化网络媒体 媒体关注 审计费用
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Social Media Is the New Punk User Experience, Social Music and DIY Culture
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作者 Giovanni Prattichizzo 《Journal of Literature and Art Studies》 2015年第9期749-762,共14页
In the digital convergence culture (Jenkins, 2006) and in the network society (Castells, 1996), the theories of personal branding, social identity, and the two-step flow of communication have become intertwined to... In the digital convergence culture (Jenkins, 2006) and in the network society (Castells, 1996), the theories of personal branding, social identity, and the two-step flow of communication have become intertwined to create a model through which individuals and musicians share and embrace music. This paper examines the rise of social network for music involving both the practices of use and consumption and those of creation, sharing and distribution of innovative and independents musical reality. Social media have introduced radical changes in social and musical practices increasing the ability of creation from the bottom in contrast to mainstream. Moreover, thanks to performativity, collaboration and participation offering by Web 2.0, fit fully in culture "DIY 2.0" offering an interesting chance for the emerging underground music. 展开更多
关键词 social music DIY culture social media neo-txibalism consumer engagement
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