A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Managment and Accounting, University of Tehran, Tehran, Iran.

2 Department of Accounting, Faculty of Management & Accounting, Allameh Tabataba’i University, Tehran, Iran.

3 Department of Industrial Management, Faculty of Managment and Accounting, Allame Tabataba'i University, Tehran, Iran.

10.22103/jak.2024.23545.4059

Abstract

Objective: The objective of the present study is to review the literature in the field of profitability uncertainty using a scientometric methodology.
 
Method: The research method of the present study is based on a three-stage protocol of data set compilation, refinement, and analysis. To analyze the articles, the VOSviewer software has been employed.
 
Results: The findings of this study indicate the existence of six main research streams, including models for measuring uncertainty, corporate responses to profitability uncertainty, global uncertainties, the impact of uncertainty on stock returns, the effects of uncertainty on cryptocurrency returns, and the examination of profitability uncertainty across different stages of the corporate life cycle. The analysis of publication trends in the field of uncertainty shows a significant growth in the number of publications concurrent with the 2008 financial crisis and the COVID-19 pandemic. The results also indicate the entry of cryptocurrencies (Bitcoin) into the uncertainty literature and the growing interest of researchers in this line of research, as well as the central role of the keyword profitability in many articles, which reflects the impact of uncertainty on corporate profitability and business activities.
 
Conclusion: It is expected that future research trends in the field of uncertainty will move toward emerging themes such as the impact of uncertainty on cryptocurrency returns, corporate profitability uncertainty across different stages of the life cycle, and the effect of uncertainty on social security.

Keywords

Main Subjects

References

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  • Receive Date: 31 May 2024
  • Revise Date: 10 October 2024
  • Accept Date: 24 November 2024

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