Publication trends in the Journal of International Financial Management and Accounting: A retrospective review

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2023-04-17 DOI:10.1111/jifm.12176
H. Kent Baker, Satish Kumar, Kirti Goyal
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Abstract

This study uses bibliometric analysis to assess Journal of International Financial Management & Accounting (JIFMA's) evolution between 1989 and 2021. In this retrospective review, we investigate the journal's performance, authorship trends, and intellectual structure. The journal's international focus is primarily on cross-country studies and the effects of country-level factors on various accounting and finance outcomes. The collaborative network of JIFMA's authors has also grown substantially consistent with rise in research collaboration in general across the world. We identify nine major themes making up JIFMA's knowledge structure: (1) value relevance of accounting information relating to the adoption of International Financial Reporting Standards, (2) voluntary corporate disclosure, (3) corporate use of financial derivatives, (4) corporate governance, (5) equity valuation, (6) stock return seasonalities, foreign equity ownership, and cost of capital, (7) earnings announcements and pecking order behavior, (8) triple-bottom-line disclosures, and (9) managerial ownership and earnings management. Our findings will likely benefit JIFMA's editorial board and other journal stakeholders including future researchers.

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《国际财务管理与会计杂志》出版趋势回顾
本研究采用文献计量分析法对《国际财务管理杂志》进行评价;会计(JIFMA)在1989年至2021年间的演变。在这篇回顾性综述中,我们调查了该杂志的表现、作者趋势和知识结构。该杂志的国际重点主要是跨国研究以及国家一级因素对各种会计和财务结果的影响。JIFMA作者的合作网络也与世界各地研究合作的增长基本一致。我们确定了构成JIFMA知识结构的九个主要主题:(1)与采用国际财务报告准则有关的会计信息的价值相关性,(2)自愿公司披露,(3)金融衍生品的公司使用,(4)公司治理,(5)股权估值,(6)股票回报季节性,外国股权所有权和资本成本,(7)盈利公告和等级行为,(8)三重底线披露,以及(9)管理层所有权和盈利管理。我们的发现可能有利于JIFMA的编辑委员会和其他期刊利益相关者,包括未来的研究人员。
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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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