EXPLORING THE EMERGING AREAS OF CORPORATE DISCLOSURES: A BIBLIOMETRIC ANALYSIS

In the current Indian scenario of the financial reporting regime, stakeholders are increasingly looking at the disclosure practices of the companies. Therefore, higher level of transparency is required which implies that there is need of higher level of disclosure. In the present era, the sources of information are not only restricted to annual reports for stakeholders to take decisions. Hence, it is very crucial to have encyclopaedic study on corporate disclosures. The main objective of this paper is to determine the current state of research on corporate disclosure practices across the world. In the present study, literature in subject areas business, management, accounting, economics, econometrics, and finance has been retrieved from Scopus Database and analysed for 15 years between 2009 & 2023. The bibliometric analysis has been conducted using VOS Viewer. This study highlights the trend of publication across two decades, countries and journals along with most cited papers, top journals, most influential authors. Finally, through co-occurrence analysis of keywords, least explored areas have been identified. This paper highlights the gap in the available literature and make recommendations for future research in emerging areas.