Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis

Azrul Abdullah, Waeibrorheem Waemustafa and Hamdan Mat Isa

MPRA Paper from University Library of Munich, Germany

Abstract: This study evaluated the development of research publications towards the disclosure of information in companies’ annual reports. The aim of this study is to provide a preliminary source of references for related scholars interested in research mapping in this field. By using several bibliometric indicators, all research publications related to the disclosure of information in the companies’ annual reports in the online Web of Science (ISI Thomson Reuters) database were analysed. The authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords were examined. The results of these analyses were underlined and discussed.

Keywords: disclosure; Accounting information; bibliometric; annual reports; citations (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2017
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Published in Conference proceedings: 2nd International Research Conference On Economics Business And Social Sciences. 2.2(2017): pp. 66-81

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:92008

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