SHINING A LIGHT ON FINANCIAL TRANSPARENCY: BIBLIOMETRIC INSIGHTS INTO SEGMENT REPORTING

Abstract

Segment reporting is a crucial component of financial reporting, allowing stakeholders to gain insights into the performance and risks associated with various business segments. Our purpose in this comprehensive bibliometric analysis is to trace the evolution of segment reporting research from 1981 to 2023, identify influential contributors, and uncover emerging trends. Our findings reveal a substantial growth in publications and citations, particularly after 2015, indicating the increasing significance of segment reporting in the academic community. Key authors, such as those published in the "Journal of International Accounting, Auditing and Taxation" and the "International Journal of Accounting," have significantly shaped the discourse in this field. Highly cited articles emphasize the practical implications of accounting standards and market forces on segment reporting practices.