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Quality & Quantity

Erschienen in:

28.03.2021

Bibliometric analysis of literature on narrative discourse in corporate annual reports (1990–2019)

verfasst von: Yubin Qian, Ya Sun

Erschienen in: Quality & Quantity | Ausgabe 2/2022

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Abstract

This article presents a bibliometric analysis of prior studies on narratives in corporate annual reports (CARs) between 1990 and 2019. It is found that studies in the past longitudinally follow an ascending trend with uneven distribution across disciplines and nations. Their primary data source is the entire CAR or its components. Usually based on the content or textual analytical approaches, they aim to uncover the mapping of narrative discourse onto the corporate performance. Their hotspots include CARs’ readability, financial reporting aggressiveness, firm disclosure genres, firm disclosure content, and corporate impression management. They rely heavily upon the theoretical or methodological frameworks involving corporate governance, dictionary, machine learning, and statistical modeling. Findings of the present research point to five under-investigated areas that need future research.

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The query sets are “TS = (narrati* OR text* OR discourse) AND TS = annual report AND TS = (compan* OR firm* OR corporat* OR enterprise*) NOT TS = (“narrative review” OR narrative therapy OR textile* OR texture* OR textbook*)”.

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Titel: Bibliometric analysis of literature on narrative discourse in corporate annual reports (1990–2019)
verfasst von: Yubin Qian
Ya Sun
Publikationsdatum: 28.03.2021
Verlag: Springer Netherlands
Erschienen in: Quality & Quantity / Ausgabe 2/2022
Print ISSN: 0033-5177
Elektronische ISSN: 1573-7845
DOI: https://doi.org/10.1007/s11135-021-01135-5

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