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Research Status, Hotspots, and Development Trends of Accounting Information Disclosure in China

Year: 2024

Type: article

Abstract: Accounting information disclosure, as a core component of financial reporting, plays an essential role in the market economy. This paper reviews the main trends and key issues in current research on accounting information disclosure. Based on the high-frequency statistics, hotspot clustering, and other functions of COOC/VOSviewer/CiteSpace software, this study conducts a bibliometric visualization analysis of CSSCI core journals over the past decade through the China Journals Network, revealing the research status, hotspots, and trends in accounting information disclosure from multiple perspectives. Finally, combined with clustering maps, this paper analyzes the research topics in the field of accounting information disclosure.

Source: Academic journal of management and social sciences

DOI: 10.54097/ywgxds49

Authors: Hui Li, Zixi Chen

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4404827248

FWCI:

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