Title: Systematic literature review of voluntary disclosures

Authors: Arpita Sharma; Shailesh Rastogi

Addresses: Symbiosis Institute of Business Management Pune, Symbiosis International (Deemed) University, India ' Symbiosis Institute of Business Management Pune, Symbiosis International (Deemed) University, India

Abstract: With the changing facets in the reporting of information, voluntary information disclosure becomes the centre of all types of information disclosure. The purpose of the study is to derive various motives and the factors of the voluntary disclosures. The authors collect the published papers from the Google Scholar database by using Harzing's Publish or Perish software. The papers for the review are selected on the bases of citation per year. The current study finds the pattern of the quality papers published in the area of voluntary disclosures. The paper discovers the major research journals and the publishers in the said area. The study presents the results of citations analysis and establishes various relationships among the sources, patterns, and the total cites and citations per year. It also presents multiple theories, types, motives, and factors associated with the concept. A conceptual framework of the voluntary disclosure is established.

Keywords: citation analysis; corporate governance; asymmetric information; voluntary disclosure; signalling theory; agency theory.

DOI: 10.1504/IJBG.2023.128330

International Journal of Business and Globalisation, 2023 Vol.33 No.1/2, pp.219 - 244

Received: 10 Jul 2019
Accepted: 11 Feb 2020
Published online: 18 Jan 2023 *

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