Título:	Uso de mídias sociais para divulgação voluntária : sentimento na UGC do Facebook e geração de valor para empresas de capital aberto
Autor(es):	Souza, Ilka Gislayne de Melo
Orientador(es):	Silva, César Augusto Tibúrcio
Assunto:	Mídia social Facebook Empresas de capital aberto Interação
Data de publicação:	4-Jun-2019
Data de defesa:	17-Out-2018
Referência:	SOUZA, Ilka Gislayne de Melo. Uso de mídias sociais para divulgação voluntária: sentimento na UGC do Facebook e geração de valor para empresas de capital aberto. 2018. 94 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2018. 2018.
Abstract:	This research investigated the use of social media, specifically, Facebook as a channel for voluntary disclosure by publicly traded companies, as well as investigated the product resulting from the interaction of the users of these pages, which in response to the postings of the entities, comment, enjoy and share this information. In general, the objective of the research was to investigate the determinants of voluntary information in social media and later to identify if the information propagated in social media channels were able to generate value for the organizations. The information was collected in terms of volume, as well as valence (feeling / polarity), the sample was composed of public companies belonging to the IBrX 100 index. This study used unbalanced panel analysis, comprising a quarterly period between the years of 2010 to 2016. The thesis was developed in three articles. The first study investigated the determinants that affect the dissemination of voluntary information in social media, seeking to analyze whether the voluntary information disclosed on Facebook has the same determinants as traditional media. In this sense, variables such as size, profitability, information asymmetry and debt structures were tested. The results indicate that variables such as size and debt structure were significant to explain the model. There is evidence that larger and larger debt companies have greater disclosure of information on Facebook. In terms of reach, larger, less profitable companies with a lower debt structure and greater informational asymmetry have a greater spread of their information, with their users, liking, sharing and commenting on their posts. After detecting the main factors that lead companies to use social media, there is a need to verify if this use is effective in the activities of the organizations and if indeed these media can be able to add value to the company and its use is justified. The last two articles of the research have as a metric for this value the sales revenue and the stock return, specifically, the studies investigated the influence of the UGC feeling of Facebook on these two variables. In the second article it was evident that the information in terms of volume influenced sales positively, such as number of posts and reach. For analysis in specific terms of feeling extraction it was necessary to present some models to improve the properties of the variable, as the results were differentiated, generated results that we considered inconclusive. In the third article the results point out that in general terms the feeling in the UGC of Facebook, for this sample negatively affects the stock return. For the individual analysis of each polarity: positive, negative and neutral, statistical significance was found only for the positive polarity, which influenced positively the return, for the other polarities, neutral and negative, the coefficients were not significant, although they presented the expected signal . From the results presented, we do not have evidence to affirm that the use of Facebook adds value to the organizations of the sample, since the results were small in size of effects, something acceptable and already identified in previous studies. These indications need to be sought in future research, as the use of social platforms consolidates for Brazilian companies.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Tese (doutorado)—Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas, Departamento de Ciências Contábeis e Atuariais, Programa de Pós-Graduação em Ciências Contábeis, 2018
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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