What is it about?
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.
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Why is it important?
To provide a preliminary source of references for related scholars interested in the disclosure of information in the company's annual reports. Currently, all historical and development studies in this area can only be found in the form of narrative literature reviews instead of the application of quantitative analysis and statistics of the publications. Hence, as narrative literature reviews are subjected to bias (see Tranfield, Denyer, & Smart, 2003) and the number of research papers are growing in this area, this paper closed this gap by using bibliometric analysis in analysing several scientific preferences (i.e., authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords) related to research publications of disclosures of information in the companies’ annual reports.
Perspectives
This study would provide valuable references for research scholars especially in the mapping of related research publications on the disclosures of information of the companies’ annual reports. Besides, it would also indirectly provide some insight for universities, policymakers, research directors and administrators, information specialists and librarians on the performance of research publications in this area.
Dr. Azrul Abdullah, Ph.D, C.A.(M), NCE
Universiti Teknologi MARA
Read the Original
This page is a summary of: Disclosure of Information in Companyys Annual Reports: A Bibliometric Analysis, SSRN Electronic Journal, January 2017, Elsevier,
DOI: 10.2139/ssrn.3057542.
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Disclosure of Information in Companys Annual Reports: A Bibliometric Analysis
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.
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