Six decades of corporate disclosure research: a bibliometric review
ISSN: 0307-4358
Article publication date: 23 November 2023
Issue publication date: 26 March 2024
Abstract
Purpose
Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure.
Design/methodology/approach
Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021.
Findings
The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise.
Originality/value
This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources.
Keywords
Citation
Srivastava, A. and Anand (2024), "Six decades of corporate disclosure research: a bibliometric review", Managerial Finance, Vol. 50 No. 4, pp. 768-790. https://doi.org/10.1108/MF-01-2023-0020
Publisher
:Emerald Publishing Limited
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