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
Date Written: July 11, 2017
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: Suggested Citation