Disclosure Along Organizational Life Cycle: A Bibliometric Analysis

Abstract

Purpose – This study presents a bibliometric review of the literature enfolding firm disclosure in the context of firm evolution. The aim is not only to document growth in the literature but also to report systematically the significance and implications of disclosure.

Design/methodology/approach – The authors have used appropriate keywords to trace relevant peer-reviewed research from the Web of Science database from 1986 to 2022. The study uses bibliographic coupling to screen 149 relevant research documents' titles, abstracts, keywords, frameworks and headings for analysis.

Findings – Bibliometric outcomes highlight leading authors and publication platforms. The study also provides evidence of collaboration between authors and the social structure of the examining field as well as unearths thematic contributions to literature.

Originality/value – This study offers a comprehensive overview of disclosure along organizational life cycle and provides directions for future research. The study contributes to business literature by outlining emerging research trends related to disclosure and facilitates future research.

Research limitations and implications – This study has only used Web of Science database as the core collection as it comes up with the most in-depth citations by source. Forthcoming research may include other databases and accommodate broader range of sources to expand its scope.

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