Mapping the Structure of Hedge Accounting Studies: A Scientometric Model

Ana Catarina Paula Leite and Liliana Marques Pimentel ()
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Ana Catarina Paula Leite: University of Coimbra, FEUC
Liliana Marques Pimentel: University of Coimbra, FEUC

A chapter in Rethinking Management and Economics in the New 20’s, 2023, pp 3-46 from Springer

Abstract: Abstract This study was developed using scientometrics tools and the purpose was to identify and evaluate the scientific production in hedge accounting until the year 2021. The investigation describes a quantitative overview of published studies focusing on hedge accounting and provides information on the performance of articles, journals, and authors of the collected sample. This article contributes to the literature by exploring through maps and graphs the expressions and words most used by the authors in order to identify the main fields of investigation and try to observe the changes in the guidelines of the studies over the years. Through the results of the sample analysis, it is possible to suggest the incorporation and development of new trends in the fields of investigations related to hedge accounting over the years. The results obtained in the regression model corroborate the idea of evolution in the theme of this research field. Finally, the results showed that the annual scientific productions published showed non-constant growth. A study published in 1995, prior to the publication of IAS 39, is the most influential of the sample in terms of total citations and citations per year, corroborating the idea that despite the emergence of new directions in research, main investigations are used as a matrix in the search field.

Keywords: Hedge accounting; Scientometric; IAS 39; IFRS 9 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-19-8485-3_1

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DOI: 10.1007/978-981-19-8485-3_1

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