Publication trends in the Journal of International Financial Management and Accounting: A retrospective review

被引:4
作者
Baker, H. Kent [1 ]
Kumar, Satish [2 ]
Goyal, Kirti [3 ]
机构
[1] Amer Univ, Kogod Sch Business, Dept Finance & Real Estate, Washington, DC 20016 USA
[2] Indian Inst Management Nagpur, Finance & Accounting Area, Nagpur, Maharashtra, India
[3] Manipal Univ Jaipur, Sch Business & Commerce, Dept Business Adm, Jaipur, Rajasthan, India
关键词
accounting; bibliometrics; financial management; Journal of International Financial Management & Accounting; performance analysis; INTELLECTUAL STRUCTURE; EARNINGS MANAGEMENT; VALUE RELEVANCE; IMPACT; IFRS; STANDARDS; FRAMEWORK; SCIENCE; QUALITY; FIELDS;
D O I
10.1111/jifm.12176
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study uses bibliometric analysis to assess Journal of International Financial Management & Accounting (JIFMA's) evolution between 1989 and 2021. In this retrospective review, we investigate the journal's performance, authorship trends, and intellectual structure. The journal's international focus is primarily on cross-country studies and the effects of country-level factors on various accounting and finance outcomes. The collaborative network of JIFMA's authors has also grown substantially consistent with rise in research collaboration in general across the world. We identify nine major themes making up JIFMA's knowledge structure: (1) value relevance of accounting information relating to the adoption of International Financial Reporting Standards, (2) voluntary corporate disclosure, (3) corporate use of financial derivatives, (4) corporate governance, (5) equity valuation, (6) stock return seasonalities, foreign equity ownership, and cost of capital, (7) earnings announcements and pecking order behavior, (8) triple-bottom-line disclosures, and (9) managerial ownership and earnings management. Our findings will likely benefit JIFMA's editorial board and other journal stakeholders including future researchers.
引用
收藏
页码:131 / 161
页数:31
相关论文
共 50 条
  • [41] ACCOUNTING AND FINANCIAL REPORTS IN PUBLIC SECTOR MANAGEMENT
    Vasicek, Davor
    CROATIAN AND COMPARATIVE PUBLIC ADMINISTRATION, 2009, 9 (02): : 393 - 420
  • [43] Mapping the Publication Trends of the Journal of Big Data through Bibliometric Perspectives
    Deka, Manashjyoti
    Komut, Janu
    Kumar, Amit
    QUALITATIVE & QUANTITATIVE METHODS IN LIBRARIES, 2021, 10 (04): : 565 - 584
  • [44] European Journal of International Management: past, present and future
    Kumar, Satish
    Paltrinieri, Andrea
    Lim, Weng Marc
    Pandey, Nitesh
    EUROPEAN JOURNAL OF INTERNATIONAL MANAGEMENT, 2022, 18 (01) : 1 - 31
  • [45] Publication trends of the journal Cuba (1962-1969): A bibliometric analysis
    Ponce Suarez, Vilma N.
    Perez Sousa, Hilda
    Sanchez del Collado, Alicia
    BIBLIOTECAS-ANALES DE INVESTIGACION, 2019, 15 (03): : 364 - 382
  • [46] A Literature Review on Accounting Statements and Financial Risk
    Zhang Qiluan
    PROCEEDINGS OF THE 9TH (2017) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, 2017, : 1 - 5
  • [47] Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
    Abed, Ibtihal A.
    Hussin, Nazimah
    Ali, Mostafa A.
    Haddad, Hossam
    Shehadeh, Maha
    Hasan, Elina F.
    RISKS, 2022, 10 (04)
  • [48] A selective critical review of financial accounting research
    Callen, Jeffrey
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2015, 26 : 157 - 167
  • [49] Blockchain Financial Statements: Innovating Financial Reporting, Accounting, and Liquidity Management
    Dashkevich, Natalia
    Counsell, Steve
    Destefanis, Giuseppe
    FUTURE INTERNET, 2024, 16 (07)
  • [50] Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics
    Endenich, Christoph
    Trapp, Rouven
    JOURNAL OF BUSINESS ETHICS, 2020, 163 (02) : 309 - 328