Published Online:April 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP110425
DOI:10.71329/IUPJARAP/2025.24.2.210-230
Author Name:CMA Meenu Maheshwari, Ashok Kumar Gupta and Nupur Tiwari
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:210-230
Corporate transparency, encompassing both financial and nonfinancial disclosures, represents a multifaceted concept that poses challenges in terms of content and methodology due to its interdisciplinary nature. This study employs bibliometric analysis to explore the evolving landscape of corporate financial and nonfinancial disclosure research. Drawing on data from the Dimensions database, 4,939 publications authored by 4,226 researchers, published across 838 journals, and originating from 86 countries between 1974 and 2022 were analyzed. The findings are shown in a visualization format and they reveal a significant shift in research focus from traditional financial reporting toward nonfinancial aspects such as environmental, social, and governance (ESG) factors, sustainability, and corporate social responsibility (CSR). This transition underscores the growing emphasis on the broader impacts of corporate activities, providing valuable insights for academics, policymakers, and practitioners seeking to understand and shape the future of corporate reporting.
Corporate governance and disclosure practices play a critical role in fostering transparency and accountability in corporate operations, which are essential for the smooth functioning of financial systems.