scholarly journals Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements

Risks ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 123
Author(s):  
Ioana Lavinia Safta ◽  
Andrada-Ioana Sabău (Popa) ◽  
Neli Muntean

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

2020 ◽  
Vol 13 (1) ◽  
pp. 315
Author(s):  
Malte Schäfer ◽  
Manuel Löwer

With the intent of summing up the past research on ecodesign and making it more accessible, we gather findings from 106 existing review articles in this field. Five research questions on terminology, evolution, barriers and success factors, methods and tools, and synergies, guide the clustering of the resulting 608 statements extracted from the reference. The quantitative analysis reveals that the number of review articles has been increasing over time. Furthermore, most statements originate from Europe, are published in journals, and address barriers and success factors. For the qualitative analysis, the findings are grouped according to the research question they address. We find that several names for similar concepts exist, with ecodesign being the most popular one. It has evolved from “end-of-pipe” pollution prevention to a more systemic concept, and addresses the complete life cycle. Barriers and success factors extend beyond the product development team to management, customers, policymakers, and educators. The number of ecodesign methods and tools available to address them is large, and more reviewing, testing, validation, and categorization of the existing ones is necessary. Synergies between ecodesign and other research disciplines exist in theory, but require implementation and testing in practice.


2021 ◽  
pp. 1-22
Author(s):  
Qiang Zha

Abstract This paper examines several research questions relating to equality and equity in Chinese higher education via an extended literature review, which in turn sheds light on evolving scholarly explorations into this theme. First, in the post-massification era, has the Chinese situation of equality and equity in higher education improved or deteriorated since the late 1990s? Second, what are the core issues with respect to equality and equity in Chinese higher education? Third, how have those core issues evolved or changed over time and what does the evolution indicate and entail? Methodologically, this paper uses a bibliometric analysis to detect the topical hotspots in scholarly literature and their changes over time. The study then investigates each of those topical terrains against their temporal contexts in order to gain insights into the core issues.


2021 ◽  
pp. 014556132110376
Author(s):  
Wei Wang ◽  
Xinxin Dong ◽  
Jianwen Qu ◽  
Yangyang Lin ◽  
Lei Liu

Objective: Microtia is a congenital auricular malformation with a hypoplastic external ear that ranges in severity from a slightly smaller auricle to complete the absence of the auricle. The present study was conducted to identify and analyze the characteristics of microtia-related articles published from 2006 to 2020 by using bibliometric analyses. Method: Microtia-related studies published from 2006 to 2020 were retrieved from the Web of Science Core Collection database. Keywords, first author, citations, date of publication, and publication journal were extracted and quantitatively analyzed using Bibliographic Item Co-Occurrence Matrix Builder software and the Bibliometric ( https://bibliometric.com/app ). VOSviewer was used to visualize research and form a network map on keywords and citations. Results: A total of 1031 articles from 2006 to 2020 were included. The number of articles showed an overall trend of growth over time. The United States and China are the top 2 countries in terms of the number of microtia-related articles. From the analysis of keyword clustering, keywords could be mainly divided into 4 clusters in the field of microtia research: surgery, tissue engineering, epidemiology, and rehabilitation including hearing-related treatments, evaluation of effects, and quality of life after surgery. The top 10 most frequently cited papers from 2006 to 2020 were also extracted and analyzed. Conclusion: A bibliometric research of microtia-related articles from 2006 to 2020 was conducted. This study may be helpful to understand the current research status of microtia and find the research trends in this field, thus proposing future directions for microtia research.


2020 ◽  
Vol 52 (7) ◽  
pp. 1395-1414
Author(s):  
Christopher S Fowler ◽  
Leif Jensen

A broad literature has made it clear that geographic units must be selected with care or they are likely to introduce error and uncertainty into results. Nevertheless, researchers often use data “off the shelf” with the implicit assumptions that their observations are consistent with the geographical concept relevant for their research question, and that they are of uniformly high quality in capturing this geographic identity. In this paper, we consider the geographical concept of “labor market” and offer a template for both clarifying its meaning for research and testing the suitability of extant labor-market delineations. We establish a set of metrics for comparing the quality of existing labor-market delineations with respect to the diverse meanings that researchers apply to the concept. Using the fit metrics established here, researchers can explore how delineations vary geographically, how they vary over time, and how this variation may shape research outcomes. Our assessment is that the quality of the extant delineations is relatively high overall. However, we find that different delineations vary significantly in the types of labor markets they represent, and that regional variations in fit within any given delineation may introduce noise or regional bias that merits consideration in any analysis conducted with these units. More broadly, the kinds of metrics we propose here have applicability for many other geographic entities where boundaries and scale can be only imperfectly defined.


2021 ◽  
Vol 6 ◽  
Author(s):  
Said Khalfa M. Brika ◽  
Abdelmageed Algamdi ◽  
Khalil Chergui ◽  
Adam A. Musa ◽  
Rabia Zouaghi

For more than three decades, higher education has attracted growing interest from scholars, students, and academic institutions worldwide. This paper aims to analyze the literature review of quality of higher education, using the bibliometric analysis adapted from VOSviewer software to examine the data of 500 studies published in the Web of Science from 2000 to 2018 related to this topic. The results were presented and discussed with the following approaches: keywords, authors, references (research papers), research work, countries, and research institutions. The study found that bibliometric analysis is fundamental in detailing the theoretical literature and developing an integrated theoretical framework on quality of higher education. This review provides reference points for entry into this interdisciplinary field.


2018 ◽  
Vol 18 (4) ◽  
pp. 629-637 ◽  
Author(s):  
Liliane Mendonça ◽  
José M. Castro-Lopes

Abstract Background and aims The recent economic crisis started in the USA in 2008 but quickly had worldwide impact. Ireland, Greece, and Portugal were in economic distress in 2009 and received rescue monetary packages from the European Union (EU) and the International Monetary Fund (IMF) in the following years. Meanwhile, the economic recovery has begun for those countries, but at different paces. The aim of the present study was to evaluate if the economic crisis influenced pain research outcomes, by performing a bibliometric analysis based on the ISI Web of Science to evaluate the evolution of the scientific production and performance in the field of pain research between 1997 and 2017. Methods Articles search was conducted using the ISI Web of Science, search keywords “pain or nocicep*”, between 1997 and 2017, and one author affiliated in an Irish, Greek or Portuguese institution. The total number of published articles per country, total citations, h-index, document types and authors’ institution were tabulated to determine the quantity and quality of the publications in this field. Results The search retrieved 2,368 publications over the 20 years’ period, increasing from 26 in 1997 to 230 in 2017. The number of Irish publications per year increased steadily along the studied period, while the number of Greek publications stabilized from 2008 onward and Portuguese publications started to increase only in 2007 but declined slightly after 2014. In total, Irish authors published 1,143 articles, Greek authors 624 and Portuguese authors 618. There were nine articles with more than 100 citations, and Irish publications had a higher h-index (52) than Greek’s (45) or Portuguese’s (36) publications. Ireland had the highest number of pain publications per capita, but in 2016 Portugal had the lowest cost per publication, as measured by the GDP per capita per publication (in 1997 Portugal had the highest cost). The three major research fields of the publications were neurosciences/neurology (19%), general internal medicine (16%) and anaesthesiology (13%), and the affiliation institutions were mostly universities or universities hospitals. Conclusions The number of Irish, Greek, and Portuguese pain publications increased between 1997 and 2017, but at different paces. It appears that the economic crisis had no impact on the rate of pain publications in Ireland, had a delayed impact in Portugal, and affected mostly Greek pain scientific research. This may be related to the fact that Greece was the country that received more rescue packages and where the economic crisis was deepest and lasted longer. Implications Economics and scientific production have a mutual influence: usually research investment decreases in recession times (reducing grants and scientific employment), but health scientific production can improve health and quality of life and also benefit the economy. So in crisis periods, governments should create means to protect and foster scientific work.


2021 ◽  
Vol 7 (4) ◽  
pp. 233
Author(s):  
Angelina Roša (Rosha) ◽  
Natalja Lace

The aim of the present study is to provide an analysis of the literature about methods for assessing the impact of coaching on the performance of a company, and elaborate a framework of assessment methods emphasizing their use in the course of coaching interaction. The paper also explores the relationship between open innovation and coaching and proposes the themes for further research. The Scopus and Web of Science databases were selected for the review of the research papers in the business subject area. The review was guided by the following research questions: What methods are used for assessing the impact of coaching? How are these methods used in the course of the coaching interaction? How does coaching interrelate with open innovation? The findings suggest that the assessment of the impact of coaching on the individual’s behavior and performance of a company is considered from different perspectives. The methods differ based on the needs for the assessment whether the process evaluation or the outcome evaluation is required. The analysis of the literature proves that the relationship between coaching and open innovation is mutually advantageous.


2021 ◽  
Vol 8 (18) ◽  
pp. 57-64
Author(s):  
Oksana Zabolotna ◽  
Liudmyla Zagoruiko ◽  
Ielyzaveta Panchenko ◽  
Yevhen Plotnikov

This paper presents mixed-method research on teaching vocabulary online using a combination of quantitative (bibliometric approach) and qualitative (expert evaluation based on Delphi technique) methods to answer three research questions: Which tools in teaching language with technology have been described in research publications? Which tools are frequently addressed in EFL Methodology course in Ukrainian universities for teaching vocabulary online? Which tools and methods require more information for teaching vocabulary online? To answer the first research question, the authors have used a bibliometric approach to analyse the topic-related articles in the eight most relevant journals from the Scopus Database between 2011 and 2020. The authors have encountered few literature review articles tracking the developments in this research area and no articles using bibliometric methods or science maps. After finalising and structuring the bibliometric analysis data, the authors have used the Delphi method with the British Council experts who were involved in the New Generation School Teacher Project. The experts who are EFL Methodology teachers at 7 Ukrainian Universities have shared their experience in using the tools identified by the bibliometric analysis and listed the usability precedency and hurdles with their recommendations. The experts assisted in answering the research questions about the tools addressed in the EFL methodology course and those that require some consideration. As a result, the findings are collated and shared with EFL teachers, and they can gain valuable insights into the current state of the research and practice in this area. In the discussion part, the authors familiarise EFL teachers with the newest resources that provide information about the understudied areas.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Elies Seguí-Mas ◽  
Irene Jiménez-Arribas ◽  
Guillermina Tormo-Carbó

Abstract Environmental factors determine several features of society, but are becoming increasingly relevant in the entrepreneurship process. In recent years, entrepreneurship has been expanding worldwide and implies an exponential role of the environment. Accordingly, research into this phenomenon has also increased: contributions have rocketed, including increasingly complex and sophisticated analytical frameworks and empirical studies. This research aims to offer, through a bibliometric analysis, a comprehensive picture of research into entrepreneurial ecosystems using the Global Entrepreneurship Monitor database published in Web of Science journals during the period 2004–2016. A bibliometric analysis allows us to identify both the leading authors and journals that contribute to the progress made by the literature on entrepreneurial ecosystems. We expect our analysis to be useful to both junior and experienced scholars. The results show that the entrepreneurial ecosystems literature has a relatively high impact, as well as a high demand of related journals (an indicator about the quality of studies).


2021 ◽  
pp. 49-54
Author(s):  
Rosanna Cataldo ◽  
Corrado Crocetta ◽  
Maria Gabriella Grassia ◽  
Paolo Mazzocchi ◽  
Antonella Rocca ◽  
...  

The scientific production on the Innovation, especially on Sustainable Innovation, has grown in recent years. Various expressions and definitions for sustainability and innovation have been reported in the literature. Sometimes the two concepts are combined and described with one term, Sustainable Innovation. Research on sustainable innovation has grown in popularity due to the need to incorporate sustainability within business practices. The purpose of this study is to investigate the status and the evolution of the scientific studies on this topic and identify the worldwide trends in scientific production over time through a research conducted on the metadata of Web of Science, a database commonly used by researchers. A bibliometric analysis has been developed to analyse a total of 1,511 documents published between 2000 and 2021 in order to discover the research trends in this field and the main dimensions and words related to the term “Sustainable Innovation”.


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