The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis

Giovanna Afeltra, Blerita Korca, Ericka Costa and Patrizia Tettamanzi

Accounting Forum, 2024, vol. 48, issue 1, 1-34

Abstract: Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the existing literature on the quality of company reports, defined as both voluntary and mandatory disclosures in financial and non-financial reports. The paper provides a chronological view of the extant literature by combining a Systematic Literature Review (SLR) with a Bibliographic Network Analysis (BNA). The SLR included a final sample of 883 papers from 1975 to 2020, while the BNA detected the evolution of knowledge and consequently, four main themes have emerged: the voluntary disclosure behaviour of firms; company voluntary disclosure and firm performance; earnings management; and the disclosure of CSR activities. Based on this analysis, the paper proposes three research streams that require further investigation: (i) CSR disclosure, capital markets, and digitalisation; (ii) IFRS adoption, contextual factors, and governance mechanisms; and (iii) managerial ownership and text mining.

Date: 2024
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DOI: 10.1080/01559982.2023.2176731

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