Analyzing the Current Status, Hotspots, and Future Trends of QFLID: Using the WoS and Scopus Database
Mohammad Alomari, H. Ibrahim, Md Aslam Mia · International Journal of Academic Research in Accounting Finance and Management Sciences · 2025
This study presents a comprehensive bibliometric analysis of Quality Forward-Looking Information Disclosure (QFLID), positioning it as a critical yet underexplored dimension of corporate reporting that plays a pivotal role in shaping stakeholder trust, regulatory compliance, and investment decision-making.Drawing on 852 peer-reviewed articles published over the past 47 years and retrieved from the Scopus and Web of Science (WoS) databases, this research maps the evolution, key contributors, and thematic structure of QFLID research domain.Using bibliometric methods and visualization tools like VOSviewer, the study uncovers strong growth in QFLID-related research since 2013, with the United States, China, and the United Kingdom leading academic output.While the field remains grounded in accounting and corporate governance, it is increasingly expanding into interdisciplinary domains such as computer science, engineering, and environmental studies.However, foundational constructs like "quality" and "forward-looking information" remain underrepresented, suggesting a critical need for focused inquiry.This study holds importance for scholars, regulators, and practitioners aiming to enhance disclosure quality, refine predictive corporate communication, and establish solid research frameworks.This analysis identifies research hotspots, gaps, and trends, providing a framework for the advancement of this emerging field while enhancing transparency, accountability, and strategic foresight in corporate reporting.