Research Trends in Going Concern Assessment and Financial Distress in Last Two Decades: A Bibliometric Analysis

Dorotheea-Beatrice-Ruxandra Chiosea and Camelia-Daniela Hategan ()
Additional contact information
Dorotheea-Beatrice-Ruxandra Chiosea: Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Camelia-Daniela Hategan: Department of Accounting and Audit, ECREB—East European Center for Research in Economics and Business, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania

Risks, 2024, vol. 12, issue 12, 1-23

Abstract: Over time, companies have faced many crises that have impacted their capacity to remain operational in the market. When going through periods of financial distress, companies must find solutions to face the risks and to fulfill the going concern assumption, which is an essential principle in accounting and also of major importance in financial-statements auditing. The research objective is to identify the research trends and approaches in the fields of going concern and financial distress. To achieve this purpose, a bibliometric analysis was carried out of the articles published in the journals indexed in Web of Science Clarivate Analytics (WoS) for the period 2004–2023. The selection criteria was based on instances of the keywords “going concern” and “financial distress” appearing in a sample of 2.859 articles. The results highlighted that these fields represent a domain of interest in the research, with the trend being most pronounced in the area of financial distress, since 2018. Based on the content analysis of the most influential articles, the main topics addressed were related to audit quality and aspects related to management and corporate governance. Thus, it is confirmed that the area of financial distress and going concern assessment is a widely studied one, and the studies made can provide essential information to overcome the difficult periods that a company can go through.

Keywords: going concern; financial distress; bankruptcy; performance; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: C G0 G1 G2 G3 K2 M2 M4 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2227-9091/12/12/184/pdf (application/pdf)
https://www.mdpi.com/2227-9091/12/12/184/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jrisks:v:12:y:2024:i:12:p:184-:d:1528587

Access Statistics for this article

Risks is currently edited by Mr. Claude Zhang

More articles in Risks from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().