IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/92008.html
   My bibliography  Save this paper

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

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/92008/1/MPRA_paper_92008.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Noushin Islam & Malindu Sandanayake & Shobha Muthukumaran & Dimuth Navaratna, 2024. "Review on Sustainable Construction and Demolition Waste Management—Challenges and Research Prospects," Sustainability, MDPI, vol. 16(8), pages 1-30, April.
    3. Yun-Wen Chuang & Ling-Chu Lee & Wen-Chi Hung & Pin-Hua Lin, 2010. "Forging Into The Innovation Lead — A Comparative Analysis Of Scientific Capacity," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 14(03), pages 511-529.
    4. Nikolaos A. Kazakis, 2014. "Bibliometric evaluation of the research performance of the Greek civil engineering departments in National and European context," Scientometrics, Springer;Akadémiai Kiadó, vol. 101(1), pages 505-525, October.
    5. Jacqueline Veneroso Alves da Cunha & Edgard Bruno Cornachione Jr. & Gilberto de Andrade Martins, 2010. "Accounting Sciences theses: an analysis of their dissemination," Brazilian Business Review, Fucape Business School, vol. 7(3), pages 45-63, September.
    6. Okubo, Yoshiko & Sjoberg, Cecilia, 2000. "The changing pattern of industrial scientific research collaboration in Sweden," Research Policy, Elsevier, vol. 29(1), pages 81-98, January.
    7. Slavo Radosevic & Esin Yoruk, 2014. "Are there global shifts in the world science base? Analysing the catching up and falling behind of world regions," Scientometrics, Springer;Akadémiai Kiadó, vol. 101(3), pages 1897-1924, December.
    8. Frandsen, Tove Faber & Jacobsen, Rasmus Højbjerg & Wallin, Johan A. & Brixen, Kim & Ousager, Jakob, 2015. "Gender differences in scientific performance: A bibliometric matching analysis of Danish health sciences Graduates," Journal of Informetrics, Elsevier, vol. 9(4), pages 1007-1017.
    9. Toshiyuki Hasumi & Mei-Shiu Chiu, 2022. "Online mathematics education as bio-eco-techno process: bibliometric analysis using co-authorship and bibliographic coupling," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(8), pages 4631-4654, August.
    10. Xingchen Li & Qiang Wu & Yuanyuan Liu, 2017. "A quantitative analysis of researcher citation personal display considering disciplinary differences and influence factors," Scientometrics, Springer;Akadémiai Kiadó, vol. 113(2), pages 1093-1112, November.
    11. Tahmooresnejad, Leila & Turkina, Ekaterina, 2022. "Female inventors over time: Factors affecting female Inventors’ innovation performance," Journal of Informetrics, Elsevier, vol. 16(1).
    12. Xiwen Liu & Xuezhao Wang & Lucheng Lyu & Yanpeng Wang, 2022. "Identifying disruptive technologies by integrating multi-source data," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(9), pages 5325-5351, September.
    13. Fei Shu & Jesse David Dinneen & Shiji Chen, 2022. "Measuring the disparity among scientific disciplines using Library of Congress Subject Headings," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(6), pages 3613-3628, June.
    14. Feiheng Luo & Aixin Sun & Mojisola Erdt & Aravind Sesagiri Raamkumar & Yin-Leng Theng, 2018. "Exploring prestigious citations sourced from top universities in bibliometrics and altmetrics: a case study in the computer science discipline," Scientometrics, Springer;Akadémiai Kiadó, vol. 114(1), pages 1-17, January.
    15. Bruce A. Desmarais & John A. Hird, 2014. "Public policy's bibliography: The use of research in US regulatory impact analyses," Regulation & Governance, John Wiley & Sons, vol. 8(4), pages 497-510, December.
    16. Ian A. Navarrete & Victor B. Asio, 2014. "Research productivity in soil science in the Philippines," Scientometrics, Springer;Akadémiai Kiadó, vol. 100(1), pages 261-272, July.
    17. Andrea Bonaccorsi & Cinzia Daraio, 2003. "Age effects in scientific productivity," Scientometrics, Springer;Akadémiai Kiadó, vol. 58(1), pages 49-90, September.
    18. Eric J. Iversen & Aris Kaloudis, "undated". "The changing role of patents and publishing in basic and applied modes of organised research," STEP Report series 199906, The STEP Group, Studies in technology, innovation and economic policy.
    19. Yunxue Cui & Yongzhen Wang & Xiaozhong Liu & Xianwen Wang & Xuhong Zhang, 2023. "Multidimensional scholarly citations: Characterizing and understanding scholars' citation behaviors," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 74(1), pages 115-127, January.
    20. Ashkan Ebadi & Andrea Schiffauerova, 2013. "Impact of Funding on Scientific Output and Collaboration: A Survey of Literature," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 12(04), pages 1-16.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:92008. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.