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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 1, Year 2021| A BIBLIOMETRIC ANALYSIS OF VOLUNTARY DISCLOSURE RESEARCH | 
Download | | Author(s): Simona - Maria Tanasa (brinzaru), Veronica Grosu | | DOI: 104316/EJAFB.2021.916 | | Abstract: Voluntary disclosure is a concept used in the sense of publishing information that goes beyond the scope of mandatory reporting. The main objective of this paper is to determine the current state of research on voluntary disclosure, according to the Web of Science platform through a bibliometric analysis conducted using VOSviewer. The results of the analysis showed that in terms of the voluntary disclosures researches carried out so far, the focus is on the determinants of voluntary disclosure and the associated risks, as well as its quality, information asymmetry and costs involved. The terminology used in this field of research focuses around concepts such as corporate disclosure, corporate governance, management, quality, CSR, non-financial information, sustainability, sustainability reporting and integrated. Therefore, voluntary disclosure is a current topic of international interest for researchers and the results of the bibliometric analysis show that voluntary disclosure is approached in the context of the financial and non-financial sphere, from managers' decision to reporting information, associated risks and providing voluntarily disclosed information. | | Keywords: Bibliometric Analysis; Voluntary Disclosures; Non-financial Information; VOSviewer. | References:
1. Agyei-Mensah, B. K. (2019). The Effect Of Audit Committee Effectiveness And Audit Quality On Corporate Voluntary Disclosure Quality. African Journal Of Economic And Management Studies, 10(1), 17–31. Https://doi.org/10.1108/AJEMS-04-2018-0102
2. Benlemlih, M., Ge, J., & Zhao, S. (2021). Undervaluation And Non?financial Information: Evidence From Voluntary Disclosure Of CSR News. Journal Of Business Finance & Accounting, Jbfa.12505. Https://doi.org/10.1111/jbfa.12505
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5. Consoni, S., & Colauto, R. D. (2016). Voluntary Disclosure In The Context Of Convergence With International Accounting Standards In Brazil. Review Of Business Management, 18(62), 658–677. Https://doi.org/10.7819/rbgn.v18i62.2242
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10. Manes-Rossi, F., Tiron-Tudor, A., Nicolň, G., & Zanellato, G. (2018). Ensuring More Sustainable Reporting In Europe Using NonFinancial Disclosure—De Facto And De Jure Evidence. Sustainability, 10(4), 1162. Https://doi.org/10.3390/su10041162
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14. Socoliuc, M., Grosu, V., Hlaciuc, E., & Stanciu, S. (2018). Analysis Of Social Responsibility And Reporting Methods Of Romanian Companies In The Countries Of The European Union. Sustainability, 10(12), 4662. Https://doi.org/10.3390/su10124662
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