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

Abdullah, Azrul and Waemustafa, Waeibrorheem and Mat Isa, Hamdan (2017): Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis. Published in: Conference proceedings: 2nd International Research Conference On Economics Business And Social Sciences. , Vol. 2, No. 2 (6 July 2017): pp. 66-81.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: disclosure;Accounting information;bibliometric;annual reports;citations
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M49 - Other

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