基于知识图谱的中国企业信息披露研究的可视化分析

Visual Analysis of Corporate Information Disclosure Research in China Based on Mapping Knowledge Domain

【目的/意义】我国政府和社会对于企业信息披露的要求和呼吁愈来愈高,但我国目前的企业信息披露机制还不够完善,学者们还需要对企业信息披露行为进行更为细致的研究,本文通过运用知识图谱的方法对企业信息披露领域的研究进行系统的梳理并加以总结,并且提供未来关于企业信息披露的研究趋势。【方法/过程】本文以1998—2019年中国知网上收录于CSSCI期刊内的1810篇有关企业信息披露的文献进行研究,通过文献计量的方法和知识网络分析工具CiteSpace对其研究热点、现状及趋势进行深入分析。【结果/结论】通过运用知识图谱的方法对当前我国研究企业信息披露的论文进行可视化分析,我们可以了解到学者们研究方向主要是企业社会责任信息披露、企业碳信息披露、企业环境信息披露、企业会计信息披露、自愿性信息披露等,且主要以其前因实证研究为主。未来应当以新时代背景下企业信息披露制度的建设、大数据背景下对信息披露的监管、企业在信息披露过程中如何处理与外部利益相关者之间的关系等问题作为本领域的研究方向。

【Purpose/significance】The requirements and appeals of corporate information disclosure by the Chinese government and the society have become higher and higher. However, China’s current corporate information disclosure mechanism is still not perfect, and scholars need to conduct more detailed research on corporate information disclosure behavior.The paper lies in the application of knowledge mapping to summarized the research on the field of corporate information disclosure systematically, and provide the future research trends on corporate information disclosure.【Method/process】This paper studies 1810 articles on corporate information disclosure in CSSCI journals published on China Knowledge Network from 1998 to 2019. Through the method of bibliometrics and knowledge network analysis tool Citespace show the research hotspots, status quo and trends of further studied.【Result/conclusion】By using the knowledge mapping method to analyze the papers of the corporate information disclosure we can understand that the researchers’ direction is mainly about the disclosure of CSR information, corporate carbon information, corporate environmental information, corporate accounting information and voluntary information disclosure, etc. These papers mainly based on its pre-existing empirical research. In the future, we should make the research on the construction of corporate information disclosure system under the background of new era, the institution of information disclosure under the background of big data, and how to deal with the relationship between external stakeholders in the process of information disclosure as the research direction in this field.