Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation

Corporate social responsibility, work engagement and hospital image: the roles of hospital reputation, organizational trust and information technology application

This study investigates the mediating role of hospital reputation (HOR), organizational trust (ORT), and the moderating role of perceived usefulness of information technology application (ITA) in the relationship between corporate social responsibility (CSR), work engagement (WOE), and hospital image (HOI). Using survey data from 586 healthcare workers employed at public hospitals in Ho Chi Minh City, Vietnam, the study employs partial least squares structural equation modeling (PLS-SEM) to test the measures and hypotheses. The results reveal that effective CSR practices not only foster a positive work environment and enhance WOE but also significantly improve HOI. HOR and ORT partially mediate the impact of CSR on WOE and, alongside WOE, act as crucial mediators in the CSR-HOI relationship. These findings confirm that organizational reputation and trust are foundational to building sustainable relationships between organizations and employees while also strengthening the hospital’s image in the community. Furthermore, the study identifies perceived usefulness of ITA as a significant benefit that positively modifies the impact of CSR on HOI. From these results, practical managerial implications are proposed for hospital leaders to enhance WOE and HOI through the implementation of CSR and ITA practices

Entrepreneurial determinants of Moroccan business failure: entrepreneurial behaviors and attitudes

The main objective of this article is to determine the entrepreneurial determinants of Moroccan business failures. To address our research problem, we employ multiple regression models. Entrepreneurial behaviors and attitudes are sourced from the dataset provided by Global Entrepreneurship Monitor (GEM). Additionally, we enhance our dataset by incorporating entrepreneurial variables from the World Bank entrepreneurship database and OMPIC. Applying variable selection techniques and models selection criteria, such as AIC and BIC, the main results indicate that the model composed of variables related to entrepreneurial behavior and attitudes variables, specifically fear of failure rate, perceived capabilities rate, and perceived opportunities rate, better explains bankruptcy rate. This empirical study represents the inaugural examination in Morocco employing entrepreneurial behaviors and attitudes variables to assess their impact on business failure. The findings from this article could open up new perspectives for identifying entrepreneurial variables that explain business failure in Morocco. To the best of our knowledge, our research is the first to explore this topic in this country

Development drivers for urban regeneration and livability in worn-out neighborhoods

Development driver projects are recognized as tools for revitalizing and regenerating worn-out urban fabrics. Recent studies emphasize the importance of development driver projects for regeneration across three scales: macro, medium, and micro. However, research has lacked an examination of the impact of indicators at all three scales. To fill this research gap, the present study investigates the effect of development driver indicators on the regeneration of the worn-out fabric of Semnan, one of Iran’s historic and significant cities. This research initially identifies 16 indicators across the three scales. Data were collected from 385 residents and analyzed using the Phi coefficient and structural equation modeling. The results of the Phi test indicated that development projects could act as “nuclei for urban transformation of the worn-out fabric of Semnan”. Furthermore, the structural equation modeling analysis revealed that development driver indicators at the macro scale, such as parks (0.71) and landscape design (0.66), have a significant impact on regeneration. This study emphasizes the importance of a comprehensive approach to regeneration and suggests that active stakeholder participation in various stages of regeneration is essential. The findings of this study can serve as guidance for policymakers and urban planners in Iran and other countries

Calderón-Zygmund estimates for Schrödinger equations revisited

We establish a global Calderón-Zygmund estimate for a quasilinear elliptic equation with a potential. If the potential has a reverse Hölder property, then the estimate was known in [6]. In this note, we observe that the estimate remains valid when the potential is merely Lebesgue integrable. Our proof is short and elementary

Forecasting short-term passenger flow on a bus route: a splitting–integrating method based on passenger travel behavior

Short-term passenger flow forecasting is the key to implement real-time dynamic dispatching of buses, which can meet the travel time requirement of passengers with different attributes. In practice, it is difficult to obtain passenger attribute information due to the restriction of bus information systems or other conditions. This article proposes a new perspective on identifying passenger attribute information, that is, the correlation between the bus card number and the travel time is used to analyse passenger travel behaviour. Then using the travel frequency as the splitting boundary, the passenger set is split into different types of subsets, which are predicted by different methods. The total forecast values are obtained by integration, so as to explore the effectiveness of the passenger attribute identification and splitting–integrating method. The result shows that: (1) compared with the forecasting method without considering the passenger travel behaviour, the performance of splitting–integrating method is better, and the passenger attribute identification method is effective; (2) the value of the splitting boundary will affect the size and consistency of the subset, and the optimal value can be sought according to forecast results; (3) different types of subsets should be treated by different forecasting models and combination paths

Impact of physical vanity, achievement vanity and brand equity on the consumption of luxury skincare products

The aim of this study is to evaluate the influence of physical Vanity, achievement vanity, and brand equity on luxury consumption in the skincare industry, considering the promising US$13.9 billion beauty and personal care market in India, as estimated by Euromonitor International. Data were collected from 200 male and female participants in the National Capital Region of Delhi, India, belonging to various geographic groups and income levels. Confirmatory factor analysis was utilized to assess the relationship between observed and latent variables, while regression analysis was employed to determine the impact of physical Vanity, achievement vanity, and brand equity on luxury consumption. The study reveals that physical Vanity, achievement vanity, and brand equity positively affect luxury product consumption, with brand equity having the most significant impact. The associations between luxury consumption and physical Vanity, achievement vanity, and brand equity were found to be statistically meaningful. The findings offer valuable insights for skincare market marketers, allowing them to identify opportunities and strategize to capture untapped markets in the country. Additionally, the results enable them to understand the relative influence of the three factors – physical Vanity, achievement vanity, and brand equity – on luxury consumption. This research contributes to the understanding of the positive effects of physical Vanity, achievement vanity, and brand equity on luxury product consumption. The survey-based approach offers a comprehensive yet succinct overview of the existing literature and its implications, benefiting both luxury brand managers and future researchers

Bibliometric and visualized analysis of work engagement in business management

Within business management, the growing interest in work engagement stems from its recognised role in mitigating employee well-being, bolstering job satisfaction, and optimising organisational outcomes. This review comprehensively explores the knowledge structure of work engagement in business management, analysing 563 publications from the Scopus database spanning 2005 to 2023 through performance analysis, co-citation analysis, co-authorship analysis, keyword co-occurrence analysis, and content analysis. This review outlines prevailing trends and identifies influential scholars, articles, institutions, and leading countries. It illuminates the current state of scientific collaboration, providing a rationale for developing countries to seek academic cooperation with developed countries. Additionally, it delves into six current themes and four future directions, providing a robust theoretical framework for future research endeavours

Assessment of causal relationship amid enablers of successful transition of management succession in family-owned businesses – a study of the South Asian Nations

The present study was done to evaluate the causal relationship amid the enablers of successful transition of management succession in family-owned business in South Asian Nations. This was an empirical study where owners of family-run business across various South Asian countries were interviewed. In this study we used the Decision-Making Trial and Evaluation Laboratory (DEMATEL) approach to examine the causal relationship among the twelve variables which were identified by examining the existing literature. The findings of the research demonstrated that formal education, well defined succession plan, early affiliation in business etc. formed the cause group and shared vision for future, active involvement of the successor/s in the succession process, tacit knowledge transfer, building trust and credibility in successors and competence over gender etc. formed the effect group

The six-stage model of profitable growth and entrepreneurship in Finland: a Delphi study

Our research has focused on addressing the following research questions for the growth strategies of SMEs: (1) What are the stages of profitable growth, and what factors contribute to these growth stages? (2) Which critical factors must be addressed for an organization to progress to the next stages of growth? (3) What is the importance of management in identifying and addressing critical growth factors? We have utilized the Delphi method and emphasized the role of company managers who have experienced profitable growth process as experts. Based on our findings, we have developed a Six-Stage Model of Profitable Growth (SSMPG), which we explain in detail in the article. The SSMPG model is compared to the prevailing Death Valley and Startup growth company development models. The article identifies the most crucial factors for the profitable growth of SMEs at different stages of growth within the SSMPG model. This model emphasizes sales, profitability, the individual characteristics of the entrepreneur, and leadership, in contrast to the debt-driven growth models emphasized in the other approaches. Further research could explore developing a start-up business culture using the new phasing model in Europe and elsewhere. In the future, it is important to consider profitability at both the company level and within clusters and regions