Forthcoming and Online First Articles

American Journal of Finance and Accounting

American Journal of Finance and Accounting (AJFA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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American J. of Finance and Accounting (1 paper in press)

Regular Issues

  • Mapping research in corporate share repurchases: a bibliometric analysis   Order a copy of this article
    by A.N. Ashitha, G. Naresh 
    Abstract: We review the 'Share Repurchases' literature using bibliometric techniques for 886 articles published between 1966 and 2022. Bibliometrix (RStudio) and VOSviewer softwares are used for the analysis. We performed co-citation analysis, keyword analysis, and thematic evolution of the topic to identify influential research networks, conceptual and intellectual structures, and research gaps in this area. A content analysis of co-cited articles identified two common themes namely; ' Economic Rationale of Share Repurchases' and 'Impact of Share Repurchases on Payout Policies'. Major key themes that emerged are 'Shareholders' Expectations', 'Governance and Sustenance', 'Investment and Payout Policies', and 'Earnings Management'. Emerging themes like abnormal returns from buybacks, impact on cash holdings, stocks' undervaluation, market signalling, firm's long-term performance, and market timing are also suggested. Overall, this study provides a comprehensive view of buyback literature to policymakers, regulators, and researchers and guides them to relevant future research areas.
    Keywords: share repurchase; earnings management; payout policy; share buybacks; corporate governance; bibliometric analysis.
    DOI: 10.1504/AJFA.2024.10062110
     

 

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