BIBLIOMETRIC ANALYSIS OF STUDIES ON INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ACCOUNTING CONSERVATISM

Yıl 2024, Cilt: 23 Sayı: 71, 1 - 18, 29.01.2024

Oğuz Yusuf Atasel

https://doi.org/10.55322/mdbakis.1256289

Öz

The purpose of this study is to examine studies on International Financial Reporting Standards (IFRS)
and accounting conservatism using bibliometric analysis. The Scopus database has been searched for
studies conducted in these areas between 2012 and 2021. Specific criteria have been considered when
examining studies in the related field within the scope of bibliometric analysis. These criteria include
publication type, number of publications (according to countries, institutions, organizations, etc.),
and scientific impact (citations, field-weighted citations, etc.). According to the findings of the study,
a total of 2,348 publications in the fields of IFRS and accounting conservatism have been produced.
33% of these studies have been conducted through international collaboration. Furthermore, it has
been discovered that the most publications were made in the form of articles (1,945). There have been
24,329 citations to studies in these fields between 2012 and 2021. The Australian Accounting Review
has been the journal with most publications in these fields (with 64 publications). However, in terms
of citations, the Journal of Accounting and Economics (30 publications) received the most (2,556
citations). Leuz and Wysocki (2016) authored the most cited publication in these fields (477 citations).
Christopher W. Nobes (15 publications) is the author with the most publications in the areas of IFRS
and accounting conservatism. However, Christian Leuz has been recognized as the most cited author
in these areas (1,230 citations to 4 publications). Universidade de São Paulo (38 publications) has the
most publications in the areas of IFRS and accounting conservatism.

Anahtar Kelimeler

International Financial Reporting Standards, Accounting Conservatism, Scopus, Bibliometric Analysis.

ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI VE MUHASEBE MUHAFAZAKÂRLIĞI ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ

Öz

Bu çalışmanın amacı, Uluslararası Finansal Raporlama Standartları (UFRS) ve muhasebe
muhafazakârlığı üzerine yapılan çalışmaları bibliyometrik analiz yardımıyla araştırmaktır. Bu amaç
doğrultusunda 2012-2021 yılları arasında söz konusu alanlarda yapılan çalışmalar Scopus veri
tabanında incelenmiştir. Bibliyometrik analiz kapsamında ilgili alandaki çalışmalar incelenirken belirli
kriterler dikkate alınmıştır. Söz konusu kriterlerden bazıları; yayın türü, yayın sayısı (ülkelere göre,
kurum ve kuruluşlara göre vb.), bilimsel etki (atıflar, alan ağırlıklı atıflar vb.) şeklinde sıralanabilir.
Çalışmanın sonucunda UFRS ve muhasebe muhafazakârlığı alanlarında toplam 2.348 yayın yapıldığı
tespit edilmiştir. Bu çalışmaların yüzde 33’u uluslararası işbirliği şeklinde yapılmıştır. Ayrıca en fazla
yayının makale türünde (1.945 adet) yapıldığı belirlenmiştir. 2012-2021 yılları arasında söz konusu
alanlardaki çalışmalara toplam 24.329 atıf olmuştur. Söz konusu alanlarda en fazla yayına yer veren
dergi ise Australian Accounting Review (64 yayın ile) olmuştur. Ancak atıf bakımından ise Journal of Accounting and Economics (30 yayına) dergisindeki yayınlara en fazla atıf (2.556 atıf) yapılmıştır.
Bu alanlarda en fazla atıf (477 atıf ile) alan yayın ise Leuz ve Wysocki (2016) tarafından kaleme
alınmıştır. UFRS ve muhasebe muhafazakârlığı alanlarında en fazla yayın yapan yazar Christopher
W. Nobes (15 yayın) olmuştur. Fakat söz konusu alanlarda en fazla atıf alan yazar ise Christian Leuz
(4 yayına 1.230 atıf) olduğu belirlenmiştir. UFRS ve muhasebe muhafazakârlığı alanlarında en fazla
yayın yapan kuruluş ise Universidade de São Paulo (38 yayın) olmuştur.

Anahtar Kelimeler

Uluslararası Finansal Raporlama Standartları, Muhasebe Muhafazakârlığı, Scopus, Bibliyometrik Analiz

Destekleyen Kurum

Herhangi bir destek alınmamıştır.

Kaynakça

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