Exploring the Hotspots and Frontiers of Voluntary Disclosure Studies around the World Using Bibliometric Analysis
Meninjau Kawasan Hotspot dan Had Kajian Pendedahan Sukarela di Seluruh Dunia Menggunakan Analisis Bibliometrik

Othman Yeop Abdullah Graduate School of Business
Universiti Utara Malaysia
UUM KL Campus
50300 Kuala Lumpur, MALAYSIA.

mohd_shazwan1@oyagsb.uum.edu.my

Othman Yeop Abdullah Graduate School of Business
Universiti Utara Malaysia
UUM KL Campus
50300 Kuala Lumpur, MALAYSIA.

wannordin@uum.edu.my

Tunku Intan Safinaz School of Accountancy
Universiti Utara Malaysia
06010 UUM Sintok, Kedah, MALAYSIA.

seridelima@uum.edu.my

Abstract

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.

Keywords

accounting choice; bibliometric analysis; disclosure choice; voluntary disclosure
https://doi.org/10.17576/pengurusan-2021-62-04

Citation

Mohd Ariffin, M. S., Wan-Hussin, W. N., & Abdul Malak, S. S. D. (2021). Exploring the Hotspots and Frontiers of Voluntary Disclosure Studies around the World Using Bibliometric Analysis. Jurnal Pengurusan, 62, 37–50. https://doi.org/10.17576/pengurusan-2021-62-04

@article{mohdariffin2021exploring,
  title={Exploring the Hotspots and Frontiers of Voluntary Disclosure Studies around the World Using Bibliometric Analysis},
  author={Mohd Ariffin, Mohd Shazwan and Wan-Hussin, Wan Nordin and Abdul Malak, Siti Seri Delima},
  journal={Jurnal Pengurusan},
 

volume={62},
  number={},
  pages={37—50},
  year={2021},
  doi={https://doi.org/10.17576/pengurusan-2021-62-04},
  publisher={Penerbit UKM},
}

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62 (2021) 37 – 50

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