Abstract
PurposeThis work aims to analyze and observe the trends in the literature on corporate governance and disclosure. The study presents bibliometric analyses from the Scopus database for the period 1991–2020.Design/methodology/approachA bibliometric analysis is conducted on 1,697 studies on corporate governance and disclosure across several countries. The articles were assessed and visualized with Vosviewer based on the authors, sources and countries with the highest publication rate, journals with the most published research and highly cited articles and authors.FindingsThe analyses provide a comprehensive outlook of the field, and the results show the dominance of documents on corporate governance and disclosure in 2020. The results have been discussed with avenues for further research.Originality/valueThis paper focuses on corporate governance and disclosure research from the Scopus database to highlight the extensive and somewhat ignored areas in extant literature. This would aid upcoming researchers in identifying scholars in the field when exploring future research avenues to close ensuing gaps.
Highlights
The current study examined the trends in corporate governance and disclosure research between 1991 and 2020 from the Scopus database using bibliometric analysis
As a central objective of the study, we mapped the knowledge base of corporate governance and disclosure research, identifying the most influential works and authors on authorship, citations, keyword densities and countrywide distribution of research, in order to possibly allow for the comprehension of the field over the stipulated period
Findings reveal that corporate governance and disclosure research has increased extensively by assessing various characteristics, with the highest publications recorded in 2020 (253)
Summary
Most organizations ensure that all business participants and stakeholders are satisfied regardless of their diverse information needs. In this way, they promote a healthy relationship and gain access to investments that seek their progress in the foreseeable future. Corporate disclosures play an essential role in providing stakeholders with information regarding business operations within a period. Companies are guided by varying disclosure mechanisms to disclose information about their board of directors and management activities to signal adherence to good corporate governance mechanisms. Cheffins (2013) asserts that given the immensity of corporate governance in coverage, there is no definitive historical treatment of the subject. Blair (1995) expounds corporate governance as “the whole set of
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