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Findings - We find that most firms which barely meet/beat their target did so by managing earnings up.
To the best of our knowledge, this is the first attempt to predict gender on Pinterest.
Our experimental results suggest that current investors are more susceptible to earnings fixation than prospective investors, and that current investors can reduce earnings fixation by explicitly forecasting future earnings as part of their evaluation process.
There is strong support for average and median earning forecasts being higher than actual earnings a year before the earnings announcement.
We find that earnings management performs better than earnings quality in predicting future profitability.
Because Pinterest represents a kind of ‘daydreaming out loud’, advertisers who seek to promote via Pinterest must adapt existing social media techniques if they are to be successful, and focus on opportunities for indirect persuasion.
Student responses also suggest that the Pinterest assignment had some impact on their interest in managerial accounting.
Finally, as Facebok or Twitter target social relationships or breaking news, Pinterest has a different nature and is mostly devoted to leisure and entertainment.
Open accessJournal ArticleDOI
Catherine Hall, Michael A. Zarro 
01 Jan 2012
86 Citations
We suggest that Pinterest represents a sharing and curating experience that offers insight into information use, reuse and creation on the social web.
Results showed that, rather than promotion, use of Pinterest primarily revolves around lifestyle content, including postings by stations and interactivity by followers.
Our key finding is that pin propagation in Pinterest is mostly driven by pin's properties like its topic, not by user's characteristics like her number of followers.
This is specific to Pinterest, I argue, because the way that the site is set up—both in terms of its technological and business structure.
While there is much in the practitioner press and the blogosphere to suggest that Pinterest is shaping the purchase behavior of users, there is no theory to explain why college students use this social media.
More specif ically, the results revealed agriculture’s use of Pinterest is highly personalized, with the most room for improvement being in the area of sharing content agriculturists generate themselves.

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