Abstract
Earnings conference calls serve as vital financial communication practice for investors to understand public companies' strategies. This paper examines the intellectual landscape of the reference literature using bibliometrics. Based on an analysis of 14,437 articles from 1998 to 2023, including citation, keyword co-occurrence, and publication analyses, it identifies leading authors, themes, and topics. Additionally, a snowball search retrieves 72 conference call-related papers, showing the evolution from phone calls to videocasts. Findings reveal that earnings call research focuses on corporate governance across four categories: capital markets, sustainability, corporate governance, and stakeholder environment. The review emphasises the importance of management's attention to sustainability and market reactions. This research aims to establish the connection between historical research and the potential of artificial intelligence to enhance research outcomes. It proposes future research utilizing Artificial Intelligence (AI) for advanced text, voice, and image analysis, particularly focusing on videocasts. The paper presents a comprehensive bibliometric review of Earnings Conference Calls literature, tracing its evolution and identifying prospects for AI integration.
Recommended Citation
Maia, Rodrigo and Bravo, Jorge Miguel, "Twenty-five years (1998-2023) of Earnings Disclosure with Conference Calls: a Bibliometric Review focusing on Artificial Intelligence" (2024). MCIS 2024 Proceedings. 38.
https://aisel.aisnet.org/mcis2024/38