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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Mapping the Evolution Trends in Cash Holdings Research: Current Status and Future Directions

Maisarah Abd Rahim Abd Rahim, Nurhafiza Abdul Kader Malim, Sarini Azizan, Md Harashid Haron, Mohd Atef Md Yusof

http://dx.doi.org/10.6007/IJARAFMS/v14-i2/21161

Open access

The purpose of this study is to review and assess research metadata on cash holdings from the past decade leading up to the COVID-19 pandemic. The analysis aims to achieve several objectives, including first, determining the state of cash holdings research; second, identifying the key trends and developments that have emerged over time; third, investigating the major contributors and their impact; fourth, uncovering essential keywords and concepts that enable a better understanding of cash holdings, and fifth, pinpointing areas that require further exploration to fill the knowledge gap. Using the Biblioshiny R package, the researchers surveyed global publication metadata on 1637 cash holdings articles extracted from the Web of Science (WoS) database from 1975 to 2022. The findings of this study reveal significant elements in the patterns or trends, including journals, articles, authors, countries, institutions, and themes of the topic to be explored.

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