基于CiteSpace可视化图谱的会计文本语调研究热点与趋势分析

Research Hotspots and Trend Analysis of Accounting Text Intonation Based on CiteSpace Visualization Graph

摘要: 本文基于可视化软件CiteSpace对CNKI数据库中核心期刊中的2015~2024年的122篇文献进行分析。研究发现，近年会计文本语调领域的研究逐渐丰富，但未形成核心机构群。研究集中于文本分析、年报语调、融资约束、盈余管理、信息披露、内部控制、语调操纵及市场反应等领域。特别地，文本分析技术、市场反应、内部控制与语调操纵的关系，以及语调对经济后果的影响是研究的重点。新兴热点包括印象管理和信息增量，而融资约束和供应链管理的研究也在增加。本研究为理解会计文本语调的重要性提供了新视角，并对未来研究方向提出建议，如探索语调与其他会计特征的关联、采用跨学科方法，以及研究语调的经济后果，以此促进会计信息披露质量的提升和企业风险管理的加强。

Abstract: This article analyzes 122 articles from core journals in the CNKI database from 2015 to 2024 based on the visualization software CiteSpace. Research has found that in recent years, there has been a gradual increase in research in the field of accounting texts, but no core institutional group has been formed. The research focuses on areas such as text analysis, annual report tone, financing constraints, earnings management, information disclosure, internal control, tone manipulation, and market reactions. Specifically, the relationship between text analysis techniques, market reactions, internal control, and tone manipulation, as well as the impact of tone on economic consequences, are the focus of research. Emerging hotspots include impression management and information augmentation, while research on financing constraints and supply chain management is also increasing. This study provides a new perspective for understanding the importance of intonation in accounting texts and suggests future research directions, such as exploring the correlation between intonation and other accounting features, adopting interdisciplinary methods, and studying the economic consequences of intonation to promote the improvement of accounting information disclosure quality and the strengthening of enterprise risk management.