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

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.