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Intellectual structure and evolution of accounting conservatism research:past trends and future research suggestions

2021Journal article Open access
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dc.contributor.authorBhutta, Umair
dc.contributor.authorMartins, Jéssica Nunes
dc.contributor.authorMata, Mário Nuno
dc.contributor.authorRaza, Ali
dc.contributor.authorDantas, Rui Miguel
dc.contributor.authorCorreia, Anabela Batista
dc.contributor.authorRafiq, Muhammad
dc.date.accessioned2021-08-02T08:25:57Z
dc.date.available2021-08-02T08:25:57Z
dc.date.issued2021
dc.description.abstractAccounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundamental functional areas of organizations. The interest of the scholars has resulted in an increasing number of publications in this field. In this study, we examined 408 indexed publications related to AC. This work’s objectives include analyzing the regional distribution, size, and evolution of this knowledge base by identifying key authors, documents, and journals while exploring current literature, scholarly structure, and highlighting contemporary trends. The findings of the study concluded that most of the studies are conducted in developed nations contexts. However, there are still areas that need further exploration to obtain more profound insights on the subject. This bibliometric review inspires a new generation of researchers on the topic by giving them an overview of the past studies related to AC.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationBhutta, U., Martins, J. N., Mata, M. N., Raza, A., Dantas, R. M., Correia, A. B., & Rafiq, M. (2021). Intellectual structure and evolution of accounting conservatism research : past trends and future research suggestions. International Journal of Financial Studies, 9(3). doi: 10.3390/ijfs9030035pt_PT
dc.identifier.doi10.3390/ijfs9030035pt_PT
dc.identifier.issn2227-7072
dc.identifier.urihttp://hdl.handle.net/10400.15/3538
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relation.publisherversionhttps://www.mdpi.com/1996-1073/13/18/4838pt_PT
dc.subjectAccounting conservatismpt_PT
dc.subjectBibliometric analysispt_PT
dc.subjectCo-citationpt_PT
dc.subjectBibliographic couplingpt_PT
dc.subjectCo-occurrencept_PT
dc.titleIntellectual structure and evolution of accounting conservatism research:past trends and future research suggestionspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue3pt_PT
oaire.citation.titleInternational Journal of Financial Studiespt_PT
oaire.citation.volume9pt_PT
person.familyNameMata
person.givenNameMário Nuno
person.identifier1403614
person.identifier.ciencia-idFA13-1761-4192
person.identifier.orcid0000-0003-1765-4273
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationda64bac4-a291-4dce-a167-d33ef827bce3
relation.isAuthorOfPublication.latestForDiscoveryda64bac4-a291-4dce-a167-d33ef827bce3

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