The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis
采用系统性文献网络分析法，回顾了1975至2020年间883篇关于公司报告质量的研究，识别出四个主要主题，并提出了三个未来研究方向，适合关注披露质量的研究者快速把握领域脉络。
Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the existing literature on the quality of company reports, defined as both voluntary and mandatory disclosures in financial and non-financial reports. The paper provides a chronological view of the extant literature by combining a Systematic Literature Review (SLR) with a Bibliographic Network Analysis (BNA). The SLR included a final sample of 883 papers from 1975 to 2020, while the BNA detected the evolution of knowledge and consequently, four main themes have emerged: the voluntary disclosure behaviour of firms; company voluntary disclosure and firm performance; earnings management; and the disclosure of CSR activities. Based on this analysis, the paper proposes three research streams that require further investigation: (i) CSR disclosure, capital markets, and digitalisation; (ii) IFRS adoption, contextual factors, and governance mechanisms; and (iii) managerial ownership and text mining.