Risk Disclosure Research Trends: Bibliometric Evaluative Study

Recent financial crisis has triggered tremendous awareness on the reliability of company financial report as the main source information to the market. Poor risk disclosure by company is worsen the situation as the company may hesitate to disclose disadvantage information to the market, fearing it will affect the company performance. Therefore, further understand the topic and widening the network are important to develop comprehensive research on the effect of risk disclosure. This bibliometric analysis study was aim to evaluate global research trend in risk disclosure area based on the outputs of publications, authors co-authorship and affiliated countries, and authors co-occurrences keywords. By using Scopus database as main search engine, a total of 400 articles were published between 1978 to 2018 was extracted. Based on the analysis, the result suggested that risk disclosure has getting attention started from 2010. The result also highlighted that English is the main language used by the authors in writing articles, followed by German and Spanish It also documented that most of the risk disclosure study coming from United Kingdom and Australia with total publication of 18%, superior to the other countries. The study also identified the most popular of sub-research theme for risk disclosure are cost of capital and bank disclosure.