“GLOBAL TRENDS IN IFRS ADOPTION: A BIBLIOMETRIC AND NETWORK ANALYSIS (2011–2025)”
IFRS適用のグローバルトレンド：文献計量・ネットワーク分析（2011-2025） (AI 翻訳)
null Meena C
🤖 gxceed AI 要約
日本語
本研究は2011〜2025年のIFRS適用に関する文献計量分析を実施。Dimensionsデータベースから320文献を抽出し、VOSviewerやBibliometrixを用いて出版動向、共引用ネットワーク、テーマクラスターを解析。2016年以降の研究増加、米国・英国・インドの中心的役割、収益操作や透明性、サステナビリティ報告などの研究トレンドを明らかにした。
English
This study presents a bibliometric analysis of IFRS adoption research from 2011-2025 using 320 documents from the Dimensions database. It reveals a surge in publications post-2016, with the US, UK, and India as leading contributors. Thematic clusters include earnings management, transparency, value relevance, and sustainability reporting. The field remains fragmented, and future directions include digital accounting and ESG reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では任意適用ながらIFRSが浸透しており、本分析が示すグローバルな研究トレンドは、SSBJや有報での開示高度化を進める日本企業・研究者にとってベンチマークとなる。特にESG報告への示唆は、統合報告書の質向上に寄与する。
In the global GX context
This bibliometric overview helps situate global IFRS research within the broader context of financial reporting harmonization. Its identification of emerging themes like sustainability reporting and AI-driven disclosure aligns with ISSB and CSRD developments, offering a research map for future disclosure infrastructure.
👥 読者別の含意
🔬研究者:Provides a structured map of IFRS research, highlighting gaps and emerging areas like ESG and AI in disclosure.
🏢実務担当者:Offers insights into global adoption trends and future directions, useful for benchmarking corporate reporting strategies.
🏛政策担当者:Shows how IFRS adoption research is evolving, supporting regulatory decisions on convergence and sustainability reporting integration.
📄 Abstract（原文）
This study provides a comprehensive bibliometric and scientometric analysis of global research on International Financial Reporting Standards (IFRS) adoption from 2011 to 2025. A total of 320 indexed documents were retrieved from the Dimensions database, offering broader coverage beyond conventional sources like Scopus and Web of Science. The analysis employs VOSviewer and the Bibliometrix R package to examine publication trends, citation patterns, co-authorship networks, and thematic clusters. Results indicate a significant surge in scholarly output after 2016, driven by regulatory convergence initiatives such as the implementation of Ind AS in India. The United States, United Kingdom, and India emerge as dominant contributors, while thematic mapping highlights emerging research streams in earnings management, transparency, value relevance, and sustainability reporting. Despite this growth, the field remains fragmented across regions and methodologies. This study consolidates dispersed knowledge, identifies intellectual turning points, and suggests future research directions in areas such as digital accounting, ESG reporting, and AI-driven financial disclosure systems. The findings offer valuable insights for academics, regulators, and practitioners seeking to advance global financial reporting harmonization.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.12732/ijam.v38i7s.505first seen 2026-05-05 19:08:49 · last seen 2026-05-14 22:33:17
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