Title:
Deferred Tax Accounting: A Bibliometric Analysis and Future Research Opportunities

Authors:
Purnama Siddi, Bambang Sutopo, Indonesia

Abstract:

Authors have paid close attention to the subject of deferred tax in recent decades. This study thoroughly examines deferred tax bibliometrics in order to identify future research possibilities and follow research advancements connected to specific deferred tax challenges. To improve the display of research evolution over time with identical specified publisher quality requirements, this paper limits data analysis to articles published in Scopus-indexed journals. We investigate specific subjects that are highly cited, as shown by the number of citations. Furthermore, documents by country or region, as well as articles published within the last five years, are examined. The review identifies potential areas for future investigation. This should be useful for authors interested in the research of deferred tax.

DOI: https://doi.org/10.51505/IJEBMR.2024.8613