CORPORATE GOVERNANCE AND DISCLOSURE: A BIBLIOMETRIC ANALYSIS AND FUTURE RESEARCH AGENDA

Purpose: There are many factors that contribute to the extent and quality of disclosures by a company. Among them, the influence of corporate governance structures has received considerable attention in recent years. To synthesize prior research on corporate governance and disclosure, the present paper attempts a bibliometric analysis of the research domain.Design/methodology/approach: Bibliometric softwares VOS viewer and Biblioshiny were used along with a literature review of key studies for the analysis of data extracted from the Scopus database and filtered by application of inclusion-exclusion criteria.Findings: Most productive and influential articles, authors, journals, and affiliations were recognized. USA was found to be the most productive and influential country followed by UK and Australia. Thematic mapping and trend analysis revealed past and present research subdomains which were used for the prediction of future research agenda.Originality/value: The present study is one of the few bibliometric studies in the domain of corporate governance and reporting and offers strong implications for researchers, corporates, regulators, and investors to take up measures for the improvement of governance attributes.