A BIBLIOMETRIC ANALYSIS OF VOLUNTARY DISCLOSURE RESEARCH

Simona-Maria TANASÄ‚ (brãžnzaru)* () and Veronica Grosu ()
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Simona-Maria TANASÄ‚ (brãžnzaru)*: Stefan cel Mare University of Suceava, 720229, Romania
Veronica Grosu: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 15, issue 25, 40-47

Abstract: Voluntary disclosure is a concept used in the sense of publishing information that goes beyond the scope of mandatory reporting. The main objective of this paper is to determine the current state of research on voluntary disclosure, according to the Web of Science platform through a bibliometric analysis conducted using VOSviewer. The results of the analysis showed that in terms of the voluntary disclosures researches carried out so far, the focus is on the determinants of voluntary disclosure and the associated risks, as well as its quality, information asymmetry and costs involved. The terminology used in this field of research focuses around concepts such as corporate disclosure, corporate governance, management, quality, CSR, non-financial information, sustainability, sustainability reporting and integrated. Therefore, voluntary disclosure is a current topic of international interest for researchers and the results of the bibliometric analysis show that voluntary disclosure is approached in the context of the financial and non-financial sphere, from managers' decision to reporting information, associated risks and providing voluntarily disclosed information.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:15:y:2021:i:25:p:40-47

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