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A Bibliometric Analysis Of Voluntary Disclosure Research

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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)

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.

Suggested Citation

  • Simona-Maria TANASÄ‚ (BRÃŽNZARU)* & Veronica GROSU, 2021. "A Bibliometric Analysis Of Voluntary Disclosure Research," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 15(25), pages 40-47, February.
    • Handle: RePEc:scm:ejafbu:v:15:y:2021:i:25:p:40-47
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    References listed on IDEAS

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    1. Mohammed Benlemlih & Jingwen Ge & Sujiao Zhao, 2021. "Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 785-814, May.
    2. Jennifer Francis & Dhananjay Nanda & Per Olsson, 2008. "Voluntary Disclosure, Earnings Quality, and Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 53-99, March.
    3. Paul Brockman & John L. Campbell & Hye Seung (Grace) Lee & Jesus M. Salas, 2019. "CEO internal experience and voluntary disclosure quality: Evidence from management forecasts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 46(3-4), pages 420-456, March.
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    1. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.

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