Identification of the Influence Factors of Financial Communication in Multiple Crisis Condition - Bibliometric Analysis

Abstract

Financial communication between companies represents the set of rationally collected information, validly assembled and properly transmitted, so as to satisfy the increasingly heterogeneous requirements of stakeholders, a process that leads to decision-making by them. This process becomes all the more important as the world map is currently going through an extremely difficult period, characterized by crises of several types. In this context, the purpose of our work is to identify the new factors that can positively or negatively influence the financial communication process in the current multiple crisis conditions. The present work is focused around the bibliometric analysis carried out on the concept of financial communication with the help of the VOSviewer program based on the works available in this field on the Web of Science platform. In order to select the most relevant papers for the research subject, their search was carried out according to the keywords financial communication, selecting only four research areas, namely Economics, Business, Management and Business Finance, obtaining a result of 6089 scientific papers available on the Web of Science platform for the period 1975-2022. The way of disclosure and communication of information over time has seen many changes, from traditional communication to digitalized and integrated communication through ERP and blockchain technologies. Thus, new concepts appear in the economic dictionary that ensure the communication process, adapting it to the technological, economic, social and political evolution During the 1990s the issue of adopting an international conceptual framework was raised, which would ensure the disclosure of comparable, reliable and correct information, in periods of economic crisis, for example in the period 2008-2009, the economic-financial communication focused on identifying new information models, which ensure the disclosure of a complete set of information necessary for investors in making decisions. Keywords: Financial Communication; Research Clusters; Multiple Crisis; Digitalization; Stakeholders.