Unravelling trends, patterns and intellectual structure of research on bankruptcy in SMEs: A bibliometric assessment and visualisation

Rashid, Umra; Abdullah, Mohd; Khatib, Saleh F.A.; Khan, Fateh Mohd; Akhter, Javaid

doi:10.1016/j.heliyon.2024.e24254

Heliyon

2024

DOI: 10.1016/j.heliyon.2024.e24254

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Unravelling trends, patterns and intellectual structure of research on bankruptcy in SMEs: A bibliometric assessment and visualisation

Umra Rashid,

Mohd Abdullah,

Saleh F.A. Khatib

et al.

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2024

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Cited by 2 publications

References 145 publications

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CFO (Chief Financial Officer) Research: A Systematic Review Using the Bibliometric Toolbox

Rashid,

Abdullah,

Tabash

et al. 2024

JRFM

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The chief financial officer (CFO) is a crucial executive position in an organisation, responsible for overseeing the financial operations and strategy of the company. Despite rising interest among academics and practitioners, the literature corpus on CFO research remains largely fragmented, which warrants the unpacking of the underlying intellectual knowledge structure of the domain. In response, this study aims to provide a concise overview of the trends and science relating to CFO research, comprehend potential gaps in the literature, and highlight crucial future research pathways. A quantitative bibliometric overview of 669 research articles from 1982 to 2022 provides a spectrum of intellectual clout that helps decipher performance trends and delineates six significant clusters of knowledge in CFO research. We selectively discuss the empirical findings and theoretical and conceptual advancements within each cluster. This study offers recommendations for future research, emphasising the growing role of CFOs in leadership and addressing the fragmentation in current research. The findings and contributions of this study could further elevate CFOs’ importance in the C-suite.

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CFO (Chief Financial Officer) Research: A Systematic Review Using the Bibliometric Toolbox

Rashid,

Abdullah,

Tabash

et al. 2024

JRFM

View full text Add to dashboard Cite

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Research Trends in Going Concern Assessment and Financial Distress in Last Two Decades: A Bibliometric Analysis

Chiosea,

Hategan

2024

Risks

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Over time, companies have faced many crises that have impacted their capacity to remain operational in the market. When going through periods of financial distress, companies must find solutions to face the risks and to fulfill the going concern assumption, which is an essential principle in accounting and also of major importance in financial-statements auditing. The research objective is to identify the research trends and approaches in the fields of going concern and financial distress. To achieve this purpose, a bibliometric analysis was carried out of the articles published in the journals indexed in Web of Science Clarivate Analytics (WoS) for the period 2004–2023. The selection criteria was based on instances of the keywords “going concern” and “financial distress” appearing in a sample of 2.859 articles. The results highlighted that these fields represent a domain of interest in the research, with the trend being most pronounced in the area of financial distress, since 2018. Based on the content analysis of the most influential articles, the main topics addressed were related to audit quality and aspects related to management and corporate governance. Thus, it is confirmed that the area of financial distress and going concern assessment is a widely studied one, and the studies made can provide essential information to overcome the difficult periods that a company can go through.

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Unravelling trends, patterns and intellectual structure of research on bankruptcy in SMEs: A bibliometric assessment and visualisation

Cited by 2 publications

References 145 publications

CFO (Chief Financial Officer) Research: A Systematic Review Using the Bibliometric Toolbox

CFO (Chief Financial Officer) Research: A Systematic Review Using the Bibliometric Toolbox

Research Trends in Going Concern Assessment and Financial Distress in Last Two Decades: A Bibliometric Analysis

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