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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: Mohd Shazwan Mohd Ariffin,, Wan-Nordin Wan-Hussin,, Siti Seri Delima Abdul Malak,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2021
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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spelling my-ukm.journal.177862022-01-01T07:13:11Z http://journalarticle.ukm.my/17786/ Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis Mohd Shazwan Mohd Ariffin, Wan-Nordin Wan-Hussin, Siti Seri Delima Abdul Malak, 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. Penerbit Universiti Kebangsaan Malaysia 2021 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/17786/1/39194-168080-2-PB.pdf Mohd Shazwan Mohd Ariffin, and Wan-Nordin Wan-Hussin, and Siti Seri Delima Abdul Malak, (2021) Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis. Jurnal Pengurusan, 62 . pp. 1-14. ISSN 0127-2713 https://ejournal.ukm.my/pengurusan/issue/view/1426
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description 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.
format Article
author Mohd Shazwan Mohd Ariffin,
Wan-Nordin Wan-Hussin,
Siti Seri Delima Abdul Malak,
spellingShingle Mohd Shazwan Mohd Ariffin,
Wan-Nordin Wan-Hussin,
Siti Seri Delima Abdul Malak,
Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
author_facet Mohd Shazwan Mohd Ariffin,
Wan-Nordin Wan-Hussin,
Siti Seri Delima Abdul Malak,
author_sort Mohd Shazwan Mohd Ariffin,
title Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
title_short Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
title_full Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
title_fullStr Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
title_full_unstemmed Exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
title_sort exploring the hotspots and frontiers of voluntary disclosure studies around the world using bibliometric analysis
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2021
url http://journalarticle.ukm.my/17786/1/39194-168080-2-PB.pdf
http://journalarticle.ukm.my/17786/
https://ejournal.ukm.my/pengurusan/issue/view/1426
_version_ 1720981054474420224
score 13.211869

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