Relationship between Corporate Governance and Risk Disclosure: A Systematic Literature Review Using R-Tools

• 영문명: Relationship between Corporate Governance and Risk Disclosure: A Systematic Literature Review Using R-Tools
• 발행기관: 한국유통과학회
• 저자명: Ag Kaifah Riyard KIFLEE Nornajihah Nadia HASBULLAH Suddin LADA Faerozh MADLI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.2, 355~365쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.02.28

영문 초록

This study examined the relationship between corporate governance and risk disclosure via a systematic literature review and bibliometric visualization analysis. The study aimed to present evidence of risk disclosure intellectual structure, volume, and development knowledge trends. Data was extracted from Scopus and analyzed with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and RTools. In turn, 64 articles were extracted from the Scopus database. The results demonstrated that the number of corporate governance and risk disclosure publications increased significantly from 2015 to 2019 compared to before 2015. RTools revealed the most prominent journals, authors, and interests in the field. The co-occurrences map was constructed based on 208 keywords from 64 articles, where the keywords were required to appear once in the research. Interestingly, the keyword search yielded new concepts relatively unexplored in the risk disclosure field. The 13 clusters were generated, which contained 1987 total links and 1567 direct citations. Based on the scientific analysis discussion, corporate governance and risk disclosure is an interesting topic that has produced many publications. Applying research keywords arguably aided in producing and publishing papers in top journals. Despite the number of publications decreasing due to the COVID-19 pandemic, the pandemic also presented new opportunities for future research.

목차

1. Introduction

2. Research Method

3. Data Analysis and Results

4. Discussion and Conclusion

5. Limitations and Future Research

References

키워드

Corporate Governance Risk Disclosure Bibliometric Analysis Systematic Review R-Tool