THE IMPORTANCE OF NON-FINANCIAL REPORTING RESEARCH -A BIBLIOMETRIC ANALYSIS-

Bianca Ioana (CÂMPEAN) Pä‚trãžnjan () and Oana Raluca Ivan ()
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Bianca Ioana (CÂMPEAN) Pä‚trãžnjan: 1 Decembrie 1918 University of Alba Iulia, Accounting Doctoral School, Alba Iulia, Romania
Oana Raluca Ivan: 1 Decembrie 1918 University of Alba Iulia, Romania

The USV Annals of Economics and Public Administration, 2021, vol. 21, issue 2(34), 121-130

Abstract: Non-financial reporting is a system of transparency reporting, exponentially increasing in the latest years, where entities properly disclose information apart from the financial reporting. The main purpose of this article is to document, through a quantitative analysis, the evolution of research in the field of non-financial reporting. We investigated the most significant 638 publications indexed in the Web of Science Core Collection database and applied a quantitative research methodology. By using the VOSviewer software, we performed a bibliometric analysis based on the topic of non-financial reporting in terms of co-occurrence keywords that reveals the most prominent relationships between non-financial reporting and company performance for the available papers on the research field. The results of the study certify that after the implementation of the Directive 2014/95/EU, the scientific interest in the field of non-financial reporting has progressively increased. The most interest countries in research of non-financial reporting are USA, followed by China, Italy, England, Poland and Romania.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:21:y:2021:i:2(34):p:121-130

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