Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2023, Cilt: 18 Sayı: 1, 95 - 96, 15.01.2024
https://doi.org/10.17261/Pressacademia.2023.1865

Öz

Kaynakça

  • Camelia Iuliana Lungu & Chirața Caraiani & Cornelia Dascălu, (2017). The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. Accounting in Europe, 14(3), 331-357.
  • Liu, X., & Chen, Y. (2021). The role of institutional investors in promoting sustainability through investment decisions. Journal of Sustainable Finance & Investment, 11(4), 271-288. https://doi.org/10.1080/20430795.2021.1923521
  • Marchiori, C. F., Carvalho, R. P., Ebadi, M., Brandell, D., & Araujo, C. M. (2020). Understanding the electrochemical stability window of polymer electrolytes in solid-state batteries from atomic-scale modeling: the role of Li-ion salts. Chemistry of Materials, 32(17), 7237-7246. https://doi.org/10.1021/acs.chemmater.0c01489
  • Merediz-Solà, I., & Bariviera, A. F. (2019). A bibliometric analysis of bitcoin scientific production. Research in International Business and Finance, 50, 294-305. https://doi.org/10.1016/j.ribaf.2019.06.008
  • Moed, H. F. (2005). Citation analysis in research evaluation. Springer Science, Business Media.
  • Nasir, J. A., ur Rehman, Z., Shah, S. N. A., Khan, A., Butler, I. S., & Catlow, C. R. A. (2020). Recent developments and perspectives in CdS-based photocatalysts for water splitting. Journal of Materials Chemistry A, 8(40), 20752-20780. https://doi.org/10.1039/D0TA05834C
  • Orăștean, R., & Mărginean, S. C. (2023). Renminbi internationalization process: a quantitative literature review. International Journal of Financial Studies, 11(1), 15-31. https://doi.org/10.3390/ijfs11010015
  • Aria, M. & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975, Elsevier. https://doi.org/10.1016/j.joi.2017.08.007
  • Misiuda, M., & Lachmann, M. (2022). Investors’ perceptions of sustainability reporting—a review of the experimental literature. Sustainability, 14(24), 16746. MDPI AG. Retrieved from http://dx.doi.org/10.3390/su142416746
  • Hoti, Arber H. (2016). Western Balkan Countries and the European Financial System: Analysis from the Financial Reporting Perspective. [S.l.] SSRN. https://ssrn.com/abstract=2805488.

ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING

Yıl 2023, Cilt: 18 Sayı: 1, 95 - 96, 15.01.2024
https://doi.org/10.17261/Pressacademia.2023.1865

Öz

Purpose- This study aims to investigate the current state of financial reporting practices, focusing on integrating International Financial Reporting Standards (IFRS) and utilizing artificial intelligence (AI) for sustainable reporting in the Western Balkans.
Methodology- Our study conducted a comprehensive bibliometric analysis of scholarly articles, conference papers, and research publications in relevant academic databases. The analysis encompassed a range of parameters, including publication trends, thematic content, and geographical distribution.
Findings- Our bibliometric analysis revealed a growing interest in financial reporting, AI, IFRS, and sustainable reporting. Although the Western Balkans have made strides in adopting IFRS, challenges related to implementation and enforcement persist. Notably, research specific to this region is relatively scarce, highlighting the need for more context-specific studies. AI's potential in enhancing financial reporting and its application in sustainable reporting also emerged as promising areas of interest.
Conclusion- This study underscores the importance of advancing financial reporting practices in the Western Balkans by integrating AI technologies and sustainable reporting in line with IFRS. Future research should focus on tailored investigations in the Western Balkans to bridge the existing research gaps and address the region's unique challenges. This research contributes to the region's economic development and global integration while furthering the understanding of financial reporting, AI, and sustainability reporting.

Kaynakça

  • Camelia Iuliana Lungu & Chirața Caraiani & Cornelia Dascălu, (2017). The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. Accounting in Europe, 14(3), 331-357.
  • Liu, X., & Chen, Y. (2021). The role of institutional investors in promoting sustainability through investment decisions. Journal of Sustainable Finance & Investment, 11(4), 271-288. https://doi.org/10.1080/20430795.2021.1923521
  • Marchiori, C. F., Carvalho, R. P., Ebadi, M., Brandell, D., & Araujo, C. M. (2020). Understanding the electrochemical stability window of polymer electrolytes in solid-state batteries from atomic-scale modeling: the role of Li-ion salts. Chemistry of Materials, 32(17), 7237-7246. https://doi.org/10.1021/acs.chemmater.0c01489
  • Merediz-Solà, I., & Bariviera, A. F. (2019). A bibliometric analysis of bitcoin scientific production. Research in International Business and Finance, 50, 294-305. https://doi.org/10.1016/j.ribaf.2019.06.008
  • Moed, H. F. (2005). Citation analysis in research evaluation. Springer Science, Business Media.
  • Nasir, J. A., ur Rehman, Z., Shah, S. N. A., Khan, A., Butler, I. S., & Catlow, C. R. A. (2020). Recent developments and perspectives in CdS-based photocatalysts for water splitting. Journal of Materials Chemistry A, 8(40), 20752-20780. https://doi.org/10.1039/D0TA05834C
  • Orăștean, R., & Mărginean, S. C. (2023). Renminbi internationalization process: a quantitative literature review. International Journal of Financial Studies, 11(1), 15-31. https://doi.org/10.3390/ijfs11010015
  • Aria, M. & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975, Elsevier. https://doi.org/10.1016/j.joi.2017.08.007
  • Misiuda, M., & Lachmann, M. (2022). Investors’ perceptions of sustainability reporting—a review of the experimental literature. Sustainability, 14(24), 16746. MDPI AG. Retrieved from http://dx.doi.org/10.3390/su142416746
  • Hoti, Arber H. (2016). Western Balkan Countries and the European Financial System: Analysis from the Financial Reporting Perspective. [S.l.] SSRN. https://ssrn.com/abstract=2805488.
Toplam 10 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Makaleler
Yazarlar

Luan Vardarı Bu kişi benim 0000-0003-3212-5783

Yayımlanma Tarihi 15 Ocak 2024
Gönderilme Tarihi 15 Kasım 2023
Kabul Tarihi 15 Ocak 2024
Yayımlandığı Sayı Yıl 2023 Cilt: 18 Sayı: 1

Kaynak Göster

APA Vardarı, L. (2024). ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING. PressAcademia Procedia, 18(1), 95-96. https://doi.org/10.17261/Pressacademia.2023.1865
AMA Vardarı L. ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING. PAP. Ocak 2024;18(1):95-96. doi:10.17261/Pressacademia.2023.1865
Chicago Vardarı, Luan. “ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING”. PressAcademia Procedia 18, sy. 1 (Ocak 2024): 95-96. https://doi.org/10.17261/Pressacademia.2023.1865.
EndNote Vardarı L (01 Ocak 2024) ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING. PressAcademia Procedia 18 1 95–96.
IEEE L. Vardarı, “ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING”, PAP, c. 18, sy. 1, ss. 95–96, 2024, doi: 10.17261/Pressacademia.2023.1865.
ISNAD Vardarı, Luan. “ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING”. PressAcademia Procedia 18/1 (Ocak 2024), 95-96. https://doi.org/10.17261/Pressacademia.2023.1865.
JAMA Vardarı L. ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING. PAP. 2024;18:95–96.
MLA Vardarı, Luan. “ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING”. PressAcademia Procedia, c. 18, sy. 1, 2024, ss. 95-96, doi:10.17261/Pressacademia.2023.1865.
Vancouver Vardarı L. ADVANCING FINANCIAL REPORTING IN THE WESTERN BALKANS: A BIBLIOMETRIC ANALYSIS OF AI AND IFRS INTEGRATION FOR SUSTAINABLE ACCOUNTING. PAP. 2024;18(1):95-6.

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