Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
Voluntary disclosure is additional information beyond mandatory disclosure. Nowadays, the information sources available for stakeholders to make informed decision are not limited to annual reports. The first publication on voluntary disclosure started in 1979. As of January 12, 2020, a total of 52...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/17786/1/39194-168080-2-PB.pdf http://journalarticle.ukm.my/17786/ https://ejournal.ukm.my/pengurusan/issue/view/1426 |
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| Summary: | Voluntary disclosure is additional information beyond mandatory disclosure. Nowadays, the information sources
available for stakeholders to make informed decision are not limited to annual reports. The first publication on
voluntary disclosure started in 1979. As of January 12, 2020, a total of 520 publications on voluntary disclosure
in the subject areas business, management, accounting, economics and finance were retrieved from Scopus core
collection and analyzed. The study used bibliometric analysis to summarize the state of knowledge and
development trends of voluntary disclosure. The study enhanced our understanding of the firms’ information
environment which is critical for the functioning of an efficient capital market in promoting corporate
transparency. |
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