Disclosures can be manipulated in a variety of ways, undermining their transparency and credibility. This paper shows that IM remains relevant, as it can be assessed and adapted from the perspective of trending accounting topics, despite the wide variety of IM strategies and investigation lines that have been explored since the seminal research in the last decade of the 20th century. Textual analysis tools are used to assess the Scopus database by 27th August 2022. The findings indicated that seminal papers primarily manipulated or obfuscated information to stakeholders by analyzing graphs and messages. Moreover, papers originally focused on mandatory (financial) information, but they soon expanded to include voluntary (non-financial) information, enriching the sources, contents, and types of analysis. Stakeholder perspectives, as well as data from small and medium, non-profits, and government entities, may be appropriate for future research.
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