World trends in the implementation of International Financial Reporting Standards. A bibliometric study of the period 1989-2018
Tendencias mundiales de la implementación de las Normas Internacionales de Información Financiera. Un estudio bibliométrico del período 1989 a 2018
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The present paper aims at describing the main bibliographic characteristics of the world’s scientific production related to the implementation of International Financial Reporting Standards ―IFRS―. This is done from a descriptive analysis of the quantitative evolution of citations, international collaboration networks, productivity of the main authors and frequent terms in scientific publications.
A bibliometric study of scientific journals indexed in Scopus was conducted through the VOSviewer software which facilitates visualization of bibliometric maps. This allows to obtain a general vision of scientific research trends related to the implementation of IFRS. This is the first bibliometric study reporting on the main collaboration networks and thematic clusters of scientific production related to the implementation of these standards in organizations worldwide. The search strategy used identified 1224 scientific production documents allowing to visualize the importance of this study field in academic literature, 2018. Given the rigor of the methodology and the global approach of the study area, the results make it easier to effectively identify the direction of research on the
implementation on IFRS in organizations.
reflected in an increase of 99 % in the yearly number of publications between 1989 and
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