Exploring the Hotspots and Frontiers of Voluntary Disclosure Studies around the World Using Bibliometric Analysis

Q3 Business, Management and Accounting

Jurnal Pengurusan Pub Date : 2021-09-01 DOI:10.17576/pengurusan-2021-62-04

Mohd Shazwan, M. Ariffin, W. Wan-Hussin, Siti Seri Delima, Abdul Malak

引用次数: 0

Abstract

Voluntary disclosure is additional information beyond mandatory disclosure. Nowadays, the information sources available for stakeholders to make informed decision are not limited to annual reports. The first publication on voluntary disclosure started in 1979. As of January 12, 2020, a total of 520 publications on voluntary disclosure in the subject areas business, management, accounting, economics and finance were retrieved from Scopus core collection and analyzed. The study used bibliometric analysis to summarize the state of knowledge and development trends of voluntary disclosure. The study enhanced our understanding of the firms’ information environment which is critical for the functioning of an efficient capital market in promoting corporate transparency.

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利用文献计量分析探索世界各地自愿披露研究的热点和前沿

自愿披露是强制性披露之外的额外信息。如今，可供利益相关者做出知情决定的信息来源不仅限于年度报告。第一份关于自愿披露的出版物始于1979年。截至2020年1月12日，共从Scopus核心收藏中检索并分析了520份关于商业、管理、会计、经济和金融主题领域自愿披露的出版物。本研究采用文献计量分析法，对自愿披露的知识现状和发展趋势进行了总结。这项研究增强了我们对企业信息环境的理解，这对于有效的资本市场在促进企业透明度方面的运作至关重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Pengurusan Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. It aims to provide Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance and banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.