A Research Trends in IFRS 17 and Financial Reporting: A Bibliometric Analysis of the Academic Literature

Abstract

The adoption of IFRS 17 marks a major transformation in financial reporting in the insurance sector, with the objective of increasing the transparency and comparability of financial information. In this context, the scientific literature has experienced an accelerated development, reflecting the complexity and implications of this standard. This study analyzes the evolution and structure of research on IFRS 17 through a bibliometric analysis, aiming to identify the main research directions, emerging trends and gaps in the existing literature. The final dataset consisting of 134 scientific papers, built on the basis of relevant publications indexed in international scientific databases, is analyzed using the VOSviewer software. The results highlight a significant intensification of academic interest, especially in the period preceding the implementation of the standard, as well as the emergence of dominant thematic clusters, associated with financial reporting, insurance contract valuation, risk management and financial performance. From a methodological perspective, the literature is dominated by conceptual approaches and analytical models, while empirical studies remain limited. In this context, the results highlight the need to develop empirical research to assess the actual impact of IFRS 17 implementation on financial performance, financial reporting quality and stability of insurance companies. Thus, the study contributes to strengthening the existing research framework and provides a starting point for future research, both at a theoretical and applied level.