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

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  • Abdullah, Azrul Bin

    (Universiti Teknologi MARA, Perlis Branch, Arau Campus)

  • Waemustafa, Waeibrorheem
  • Isa, Hamdan Mat

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.

Suggested Citation

  • Abdullah, Azrul Bin & Waemustafa, Waeibrorheem & Isa, Hamdan Mat, 2018. "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," SocArXiv emrt4, Center for Open Science.
    • Handle: RePEc:osf:socarx:emrt4
    DOI: 10.31219/osf.io/emrt4
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    References listed on IDEAS

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    1. Yoshiko Okubo, 1997. "Bibliometric Indicators and Analysis of Research Systems: Methods and Examples," OECD Science, Technology and Industry Working Papers 1997/1, OECD Publishing.
    2. Jacob B. Slyder & Beth R. Stein & Brent S. Sams & David M. Walker & B. Jacob Beale & Jeffrey J. Feldhaus & Carolyn A. Copenheaver, 2011. "Citation pattern and lifespan: a comparison of discipline, institution, and individual," Scientometrics, Springer;Akadémiai Kiadó, vol. 89(3), pages 955-966, December.
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