O analiză bibliometrică a cercetării riscului de faliment în cadrul entităților economice
A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities
Author(s): Dorina PlescaciSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: bankruptcy risk; bankruptcy risk assessment; management measures; forecasting; bibliometric analysis;
Summary/Abstract: The bankruptcy risk refers to the possibility that a company will not be able to pay its debts, thus becoming insolvent. This is often caused by inadequate cash flows or excess costs. In this regard, investors and analysts can measure solvency using liquidity indicators such as the current ratio, which compares current assets to current liabilities. At the same time, the risk of bankruptcy can be predicted in several ways, such as the calculation and analysis of economic-financial indicators or, more recently, software models, in order to subsequently minimize it. The purpose of this paper is to analyse the research of bankruptcy risk within economic entities with the help of bibliometrics. To accomplish this, we extracted subject data from the Web of Science Core Collection. To identify the most relevant sources, the most cited works or the most frequent keywords on the researched topic, we used the software R version 4.2.0, RStudio Desktop version 2022.02.0+443 and the bibliometrix package. The obtained results indicate that 858 researchers published 379 articles in 263 journals. This analysis revealed that the Journal of Finance is the most cited local journal. At the same time, the United States of America and China are the most cited countries, with the most research contributions.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 12
- Page Range: 2-12
- Page Count: 11
- Language: English, Romanian