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

Author

Listed:
  • Abdullah, Azrul
  • Waemustafa, Waeibrorheem
  • Mat Isa, Hamdan

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 & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017. "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper 92008, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:92008
    as

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    References listed on IDEAS

    as
    1. 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.
    2. Yoshiko Okubo, 1997. "Bibliometric Indicators and Analysis of Research Systems: Methods and Examples," OECD Science, Technology and Industry Working Papers 1997/1, OECD Publishing.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    disclosure; Accounting information; bibliometric; annual reports; citations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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