Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis

The International Journal of Accounting Information Systems (IJAIS) celebrated its 20th anniversary in 2019. This study conducts a retrospective analysis of IJAIS articles using a bibliometric analysis to commemorate the event. Findings show a consistent increase in both journal publications and citations. Authors affiliated to United States institutions are the predominant contributors. However, Australian institutions also show up among the most prolific institutions for the journal. The most dominant themes the journal has followed over the years are related to issues of information technology and emerging technologies in accounting, and the application of technologies to assurance and corporate disclosures. Researchers who are studying or willing to explore such topics should consider IJAIS as a premium outlet for their work. Besides these well-studied research topics, the entity linking analysis results also revealed valuable research topics that need more attention, such as the application of technologies to Tax and non-profit accounting. This finding may inspire AIS researchers with new research ideas.     

Twenty-five years of the Journal of Corporate Finance: A scientometric analysis

The Journal of Corporate Finance (JCF) is a highly regarded academic journal specializing in corporate finance. The journal celebrated its silver jubilee year in 2018. We use scientometrics to analyze the journal's impact, prominent topics, most frequent authors, and their affiliated institutions and countries. Using network analysis, we group JCF publications into nine main clusters. Our study depicts the bibliographic couplings of authors and their affiliated institutions and countries, co-citations of journals, and co-occurrences of the authors' specified keywords. Using text mining techniques, we also present the major content of JCF titles, keywords, or abstracts in the form of word clouds.     

Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions

This article offers a systematic review of the major contributions in the journal Accounting & Finance over the past 60 years. We apply several different bibliographic tools to model highly cited articles and major strands of research that have significantly advanced research in accounting and finance across the Asia-Pacific region. An analysis of bursting (or ‘hot’) topics shows major research trends over time, including recent ‘hot’ topics such as China-related research, corporate social responsibility and sustainable finance. The article concludes by highlighting new research directions - Accounting & Finance has opened towards more interdisciplinary research and greater diversity in methods.     

Fifty years of The Financial Review: A bibliometric overview

The Financial Review (FR) is a highly regarded journal publishing original empirical, theoretical, and methodological research in all areas of financial economics. It celebrated its golden jubilee year in 2018. Using bibliometric techniques, we analyze the journal's impact, prominent topics, most prolific authors, and their affiliated institutions and countries. Our analysis also identifies the most often cited articles at different points in the journal's history. Using textual data analytics, we identify the most frequent themes discussed between 1969 and 2018 by decade.     

A bibliometric analysis of cultural finance

We present a systematic review of research conducted on culture in finance journals, accompanied by bibliometric summary analysis. We summarize publication and citation trends, as well as identify the most prolific and impactful contributors. We discover several major themes of cultural finance research: (i) governance, (ii) culture and financial decision making, (iii) culture and investing, (iv) social trust and firm governance, (v) religion and religiosity, and (vi) cultural distance and finance. We also identify current themes relating to individualism and risk taking, regulations, religiosity and venture capital, and organizational legitimacy. We use our summary of thematic development to suggest future research directions.     

A Note on Perceptions of Finance Journal Quality

Finance journal quality is a critical issue for faculty annual elevations, for the tenure and promotion process, and for the administration of faculty workload plans. Unlike other studies that use objective measures (such as citation frequencies) to rate journals, this study focuses on the opinions of chairpersons about the relative quality of 55 finance, insurance, and real estate journals. A sample of 218 finance department chairpersons at AACSB accredited business schools were surveyed, and 125 responses were received (57.34% response rate). Besides overall aggregate scores, responses are segregated and tested for differences across several dimensions. The results offer interesting and current insight on general perceptions of journal quality.     

Twenty‐five years of Review of Financial Economics: A bibliometric overview

The Review of Financial Economics (RFE) has published empirical research covering all areas of financial economics since 1994. It celebrated its silver jubilee year of publishing in 2018. Using bibliometric techniques, we analyze the journal's impact, its prominent topics and most prolific authors including their affiliated institutions and countries. We also identify the bibliographic couplings of authors and their affiliated institutions and countries, co‐citations of journals, and co‐occurrences of the authors’ specified keywords. Our results show that about 83% of the published works receiving at least one citation between 1994 and 2018 and about 68% are co‐authored. Among the important themes discussed in RFE, the words “stock”, “market,” and “risk” occupy central positions in RFE publications. Bibliographic coupling analysis identifies six clusters: (a) macroeconomic indicators, (b) investments, (c) financial institutions, (d) stock market, (e) corporate governance, and (f) corporate financial decisions.     

Sovereign Wealth Funds: A Growing Global Force in Corporate Finance

Sovereign wealth funds (SWFs) have emerged as among the most important players in global financial markets. With an estimated $3 trillion at present, the collective assets at their disposal are expected to reach or surpass $7.5 trillion by 2012. SWFs have shown a wide range of investment objectives, along with continually evolving time horizons and risk appetites. For example, some SWFs have become increasingly active in corporate acquisitions and other strategic transactions. Though many of these funds prefer to invest in debt or non‐controlling equity positions, a small but growing number are seeking substantial minority and controlling equity stakes. SWFs have also recently become major participants in the financial institutions and alternative investment industries, with several high profile investments in well‐known private equity firms and financial services companies. In certain corporate transactions, their longer time horizons and willingness to employ larger percentages of equity have made them attractive alternatives to established private equity. At the same time, however, the rising prominence and perceived lack of transparency of SWFs have raised concerns among governments and other market participants in countries where companies have been targeted for investment. For this reason, companies intent on obtaining funding from or investing with SWFs are advised to prepare for media and regulatory scrutiny, particularly if a transaction is perceived to involve a country's strategic or security interests. Government policymakers are urged to balance the perceived threats of SWFs against their potential benefits, particularly their ability to provide a stabilizing source of global liquidity in the current economic environment.     

Preparing a national plan: Thirty years of French experience

The author describes the planning process undertaken for the seventh plan, and the two roles filled by the plan—represented by the strategy and the priority programmes. The latter were introduced to overcome the problem of matching annual budgets to long-term plans. The author details the benefits derived from the by-products of the seventh plan, eg the technical reports, which aid communication. It is the process of planning rather than the plan itself which is of prime importance.     

农村金融改革发展三十年

中国经济改革从农村起步,30年来,中国农村经济社会发生翻天覆地的变化。伴随这一伟大的历史发展进程,农村金融改革走向深入,农村金融在农村经济社会发展中发挥了重要作用。在改革开放三十年之际,回颐总结历史经验,研究分析现实问题,对于加快推进现代农村金融制度建设,显著增强金融服务“三农”功能,促进社会主义新农村建设,全面实现小康社会建设目标,无疑具有重要意义。     

COVID-19 and finance scholarship: A systematic and bibliometric analysis

COVID-19 has posed unprecedented challenges to global finances because of its unparalleled global scope, with both concomitant shocks as well as the likely altering of risk assessments and forecasts for the foreseeable future. As the effects of COVID-19 on financial markets and institutions have been widely addressed by various literature, we systematically synthesize this literature. Through a comprehensive search process, we extract and review 818 articles. Appling bibliometric methods, we explore the trends among various research constituents involved in the field. Using multi-dimensional scaling, we identify the intellectual structure of research in the domain and outline four distinct themes. We also identify the evolution and shifts in research within the short span of three years since the inception of COVID-19. Through detailed content analysis, various future research directions are proposed.     

国际经济金融走势:复苏还是衰退?

后危机时代国际经济金融形势扑朔迷离,在发达国家实体经济尚未真正复苏之前,股票和大宗商品市场的泡沫却已显现,维持超低的基准利率还是选择加息,是发达国家央行最头疼的问题,因为抑制资产泡沫将伤及实体经济,但放任泡沫膨胀又会引发新的危机.     

三十载银行业光辉巨变

为隆重纪念我国改革开放30周年,回顾和总结30年来我国银行业改革与发展的成就和教训,本期我们特别邀请邓智毅先生撰写了这篇文章。邓智毅先生曾是国务院国有独资商业银行综合改革办公室成员,从2000年开始即全程参与我国国有商业银行股份制改革方案的论证、设计、实施和监督,多年专职从事银行业改革,直接参与了工、中、建、交等银行的改制上市工作及农行的股改论证工作,是我国银行业改革的亲历者和见证者。邓智毅现为山西银监局党委书记、局长。     

Islamic microfinance: A bibliometric review

This paper quantitatively analyzes the literature on Islamic microfinance from early 2000 to 2020, as represented by English-language articles from the Scopus database. Using a bibliometric approach plus content analysis, we describe the field's evolution and structure, including co-citation, co-authorship, and bibliographical coupling. We find that Malaysia is the most relevant country, the International Islamic University Malaysia (IIUM) the most relevant institution, and the International Journal of Systems and Ethics the most relevant journal. There are four main topics: (1) principles, performance, and problems in Islamic microfinance, (2) sustainable development, (3) women's empowerment, and (4) the role of banks. We also offer future research directions.