TRASCENDER, CONTABILIDAD Y GESTIÓN

Table 3

Most cited articles about carbon disclosure.

Paper

DOI

Source: Own elaboration through RStudio.

Cites

Cites peryear

KOLK A, 2008,

10.1080/09638180802489121

306

23.538

LIAO L, 2015,

10.1016/j.bar.2014.01.002

231

38.5

MATSUMURA EM, 2014,

10.2308/accr-50629

201

28.714

STANNY E, 2008,

10.1002/csr.175

181

13.923

WEINHOFER G, 2010,

10.1002/bse.618

131

11.909

RANKIN M, 2011,

10.1108/09513571111184751

128

12.8

LEWIS BW, 2014,

10.1002/smj.2127

127

18.143

LUO L, 2012,

10.1111/j.1467-646X.2012.01055.x

126

14

BEN-AMAR W, 2017,

10.1007/s10551-015-2759-1

108

27

STANNY E, 2013,

10.1002/bse.1732

76

9.5

LEE SY, 2015,

10.1002/csr.1321

74

12.333

JIRA CF, 2013,

10.1287/msom.1120.0420

68

8.5

ASCUI F, 2011,

10.1108/09513571111184724

64

6.4

MATISOFF DC, 2013,

10.1002/bse.1741

57

7.125

DEPOERS F, 2016,

10.1007/s10551-014-2432-0

56

11.2

COTTER J, 2012,

10.1177/0312896211423945

56

6.222

BEN-AMAR W, 2015,

10.1002/bse.1840

53

8.833

LI D, 2018,

10.1007/s10551-016-3187-6

51

17

JUNG J, 2018,

10.1007/s10551-016-3207-6

50

16.667

TANG Q, 2014,

10.1111/auar.12010

50

7.143

Figure 3 shows the density map of these articles,among which we can see that 2 clusters were formed,

but separately, 2 articles have contributed the most tocarbon disclosure (Kolk et al., 2008; Liao et al., 2015).

Vol. 7, núm. 21 / septiembre – diciembre del 2022

Cumpean, J., Briseño, A., y Zorrilla Del Castillo, A. L.

151

DOI: https://doi.org/10.36791/tcg.v7i21sept-dic.178Pp. 143-165