The development of internet financial reporting publications: a concise of bibliometric analysis

This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increa...

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Main Authors: Murdayanti, Yunika, Ali Khan, Mohd. Noor Azli
Format: Article
Language:English
Published: Elsevier Ltd 2021
Subjects:
Online Access:http://eprints.utm.my/95746/1/YunikaMurdayanti2021_TheDevelopmentofInternetFinancialReporting.pdf
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author Murdayanti, Yunika
Ali Khan, Mohd. Noor Azli
author_facet Murdayanti, Yunika
Ali Khan, Mohd. Noor Azli
author_sort Murdayanti, Yunika
collection ePrints
description This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.
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spelling utm.eprints-957462022-05-31T13:18:36Z http://eprints.utm.my/95746/ The development of internet financial reporting publications: a concise of bibliometric analysis Murdayanti, Yunika Ali Khan, Mohd. Noor Azli HD28 Management. Industrial Management This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area. Elsevier Ltd 2021-12 Article PeerReviewed application/pdf en http://eprints.utm.my/95746/1/YunikaMurdayanti2021_TheDevelopmentofInternetFinancialReporting.pdf Murdayanti, Yunika and Ali Khan, Mohd. Noor Azli (2021) The development of internet financial reporting publications: a concise of bibliometric analysis. Heliyon, 7 (12). pp. 1-12. ISSN 2405-8440 http://dx.doi.org/10.1016/j.heliyon.2021.e08551 DOI:10.1016/j.heliyon.2021.e08551
spellingShingle HD28 Management. Industrial Management
Murdayanti, Yunika
Ali Khan, Mohd. Noor Azli
The development of internet financial reporting publications: a concise of bibliometric analysis
title The development of internet financial reporting publications: a concise of bibliometric analysis
title_full The development of internet financial reporting publications: a concise of bibliometric analysis
title_fullStr The development of internet financial reporting publications: a concise of bibliometric analysis
title_full_unstemmed The development of internet financial reporting publications: a concise of bibliometric analysis
title_short The development of internet financial reporting publications: a concise of bibliometric analysis
title_sort development of internet financial reporting publications a concise of bibliometric analysis
topic HD28 Management. Industrial Management
url http://eprints.utm.my/95746/1/YunikaMurdayanti2021_TheDevelopmentofInternetFinancialReporting.pdf
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