Is It or Not Financial Reporting Quality and Sustainability Development an Emerging Trend?

Andreea Iuraș ()
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Andreea Iuraș: Doctoral School of Economics and Business Administration, West University of Timișoara

Chapter 10 in Contemporary Challenges in Finance and Accounting: Insights into Markets, Reporting and Sustainability, 2026, pp 241-260 from Springer

Abstract: Abstract The social and environmental challenges currently faced by the business world pressure companies to adopt corporate social responsibility practices, transitioning the focus from only traditional financial reporting to integrated reporting. This study aims to discover the mainstream trends and themes in the current literature regarding financial reporting quality and sustainable business development. We conducted a bibliometric analysis on a Web of Science Core Collection database owned by Clarivate Analytics. After the selection process, which consisted of several inclusion and exclusion criteria, our final database resulted in 1.714 documents, which were further analyzed with the help of two software, VosViewer and Biblioshiny from the Bibliometrix R package. These softwares were used alternatively, to help us get a better visualization that is easier to interpret. Our analysis showed that the studied topic is gaining more popularity each year, with academia showing more interest in what regards financial reporting quality and sustainable business development. The main themes that better represent this topic relate to concepts such as “financial reporting quality,” “earnings management,” and “corporate governance.” Considering the trend of the publications, the current trend of the aforementioned concepts is on the edge of needing more research and being well-established in the literature concerning financial reporting quality and sustainable business development.

Keywords: Financial reporting quality; Sustainable development; CSR; earnings management; Corporate governance (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-20143-0_10

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DOI: 10.1007/978-3-032-20143-0_10

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