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.
机构:
Hong Kong Polytech Univ, Sch Hotel & Tourism Management, Kowloon, Hong Kong, Peoples R ChinaHong Kong Polytech Univ, Sch Hotel & Tourism Management, Kowloon, Hong Kong, Peoples R China
机构:
Taiyuan Univ Sci & Technol, Sch Econ & Management, Taiyuan, Peoples R China
Shanxi Univ Finance & Econom, Fis & Financial Inst, Taiyuan, Peoples R ChinaTaiyuan Univ Sci & Technol, Sch Econ & Management, Taiyuan, Peoples R China
Zhang Xiao-yan
Qiu Yan-lei
论文数: 0引用数: 0
h-index: 0
机构:
China Construct Bank Shanxi Branch, Dept Asset Preservat, Taiyuan, Peoples R ChinaTaiyuan Univ Sci & Technol, Sch Econ & Management, Taiyuan, Peoples R China
Qiu Yan-lei
Shen Peilong
论文数: 0引用数: 0
h-index: 0
机构:
Shanxi Univ Finance & Econom, Fis & Financial Inst, Taiyuan, Peoples R ChinaTaiyuan Univ Sci & Technol, Sch Econ & Management, Taiyuan, Peoples R China