Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis

Conference Proceedings Vol. 2, Issue 2, p. 66, July 2017, Park Royal, Penang: CSRC Publishing

15 Pages Posted: 12 Mar 2018 Last revised: 13 Jul 2018

See all articles by Azrul Abdullah

Azrul Abdullah

Universiti Teknologi MARA; Fakultas Vokasi

Waeibrorheem Waemustafa

Universiti Utara Malaysia

Hamdan Mat Isa

Universiti Teknologi MARA (UiTM) - Faculty of Accountancy

Date Written: July 11, 2017

Abstract

This study evaluated the development of research publications towards the disclosure of information in companies’ annual reports. The aim of this study is to provide a preliminary source of references for related scholars interested in research mapping in this field. By using several bibliometric indicators, all research publications related to the disclosure of information in the companies’ annual reports in the online Web of Science (ISI Thomson Reuters) database were analysed. The authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords were examined. The results of these analyses were underlined and discussed.

Keywords: disclosure, information, bibliometrics, annual reports, citations

JEL Classification: M49, M41

Suggested Citation

Abdullah, Azrul and Waemustafa, Waeibrorheem and Mat Isa, Hamdan, Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis (July 11, 2017). Conference Proceedings Vol. 2, Issue 2, p. 66, July 2017, Park Royal, Penang: CSRC Publishing, Available at SSRN: https://ssrn.com/abstract=3057542 or http://dx.doi.org/10.2139/ssrn.3057542

Azrul Abdullah (Contact Author)

Universiti Teknologi MARA ( email )

Universiti Teknologi MARA
Perlis Branch, Arau Campus
Arau, Perlis 02600
Malaysia

Fakultas Vokasi ( email )

Universitas Airlangga, Surabaya, Indonesia
waqar.ahmed.m-2018@feb.unair.ac.id
surabaya, AK jawa timur 60115
Indonesia

Waeibrorheem Waemustafa

Universiti Utara Malaysia ( email )

Sintok
COLGIS, UUM
Sintok, KY KEDAH DARUL 06010
Malaysia

Hamdan Mat Isa

Universiti Teknologi MARA (UiTM) - Faculty of Accountancy ( email )

Menara SAAS
Level 11, UiTM
Shah Alam, Selangor 40500
Malaysia

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