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

Detalhes bibliográficos
Autor(a) principal: Bhutta, Umair Saeed
Data de Publicação: 2021
Outros Autores: Martins, Jessica Nunes, Mata, Mário Nuno, Raza, Ali, Dantas, Rui, Batista, Anabela, Rafiq, Muhammad
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/15502
Resumo: Artigo publicado em revista científica internacional
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spelling Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestionsAccounting conservatismBibliometric analysisCo-citationBibliographic couplingCo-occurrenceArtigo publicado em revista científica internacionalAccounting 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.MDPIRCIPLBhutta, Umair SaeedMartins, Jessica NunesMata, Mário NunoRaza, AliDantas, RuiBatista, AnabelaRafiq, Muhammad2023-02-08T11:52:17Z2021-062021-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/15502engBhutta, 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), 35. https://doi.org/10.3390/ijfs9030035https://doi.org/10.3390/ijfs9030035info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:13:07Zoai:repositorio.ipl.pt:10400.21/15502Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:23:09.798815Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
title Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
spellingShingle Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
Bhutta, Umair Saeed
Accounting conservatism
Bibliometric analysis
Co-citation
Bibliographic coupling
Co-occurrence
title_short Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
title_full Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
title_fullStr Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
title_full_unstemmed Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
title_sort Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions
author Bhutta, Umair Saeed
author_facet Bhutta, Umair Saeed
Martins, Jessica Nunes
Mata, Mário Nuno
Raza, Ali
Dantas, Rui
Batista, Anabela
Rafiq, Muhammad
author_role author
author2 Martins, Jessica Nunes
Mata, Mário Nuno
Raza, Ali
Dantas, Rui
Batista, Anabela
Rafiq, Muhammad
author2_role author
author
author
author
author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Bhutta, Umair Saeed
Martins, Jessica Nunes
Mata, Mário Nuno
Raza, Ali
Dantas, Rui
Batista, Anabela
Rafiq, Muhammad
dc.subject.por.fl_str_mv Accounting conservatism
Bibliometric analysis
Co-citation
Bibliographic coupling
Co-occurrence
topic Accounting conservatism
Bibliometric analysis
Co-citation
Bibliographic coupling
Co-occurrence
description Artigo publicado em revista científica internacional
publishDate 2021
dc.date.none.fl_str_mv 2021-06
2021-06-01T00:00:00Z
2023-02-08T11:52:17Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/15502
url http://hdl.handle.net/10400.21/15502
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Bhutta, 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), 35. https://doi.org/10.3390/ijfs9030035
https://doi.org/10.3390/ijfs9030035
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv MDPI
publisher.none.fl_str_mv MDPI
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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