Research hotspots and trends of information disclosure at home and abroad

Abstract

In this paper, Citespace software was used to quantitatively analysis of the relevant literature in the field of information disclosure in the 2021 and CNKI core databases from 2009 to 2021.The study found that the overseas research topics are voluntary disclosure, self-disclosure, environmental information disclosure, compulsory disclosure, stock price collapse risk and initial public offering, etc., the domestic research topics are corporate governance, financing constraints, internal control and registration.The overseas research object is broad, not only paying attention to the information disclosure of the listed company, but also paying attention to the information disclosure of the stock market and the capital market. In contrast, the object of domestic research gradually shifts from listed companies themselves to corporate social responsibility, environmental information disclosure and political connections, i.e., from the internal to the external environment.Both at home and abroad attach importance to the integration of the Internet, green technology innovation, social responsibility and environmental information disclosure, which are the common research trends at home and abroad.