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This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

This study aims to present recent trends in touchscreen research through scientometric analysis. Devices with touchscreen are powerful tools for performing specialized operations. The touch screens of tablets, smartphones, laptops and television play an important role in teaching, learning and research.

The data was collected from Web of Science database from 2011 to 2021 and analysed using MS-Excel and VOSviewer software. After analysing 389 research papers, the authors identified the high impact journals, collaboration of countries, institutions, authors and growth trend of publications. Analysing the most used keywords, country-wise distribution of publications and research collaboration between institutions will help interpret the research trends in the selected time span.

The publications show an increase in number over the years from 2011 to 2021. Among the countries, USA has the highest number of 127 articles published, followed by England (61) and Canada (30). The results showed that the multiple authorship pattern in touchscreen publication is high when compared to single authors. The institutional analysis indicated that the organizations publishing more than five documents in the area were mostly from United Kingdom, Australia, USA and Korea. Timeline visualizations identified prominent keywords like touchscreen, performance, operant platform, Alzheimer’s disease, etc. in the subject. Interdisciplinary research is dominant in the subject, as seen from the most preferred journals and keywords.

The analysis does not include a comprehensive coverage of the research output, as only Web of Science database from 2011 to 2021 in a 10-year period is included.

The study would benefit stakeholders, including manufacturers and researchers alike, to know the future of touchscreen research.

This study is pertinent to socio-psychological fields because touchscreen technology encourages social connection among older persons and may help foster early literacy skills.

This paper will provide an understanding of the global developments in touchscreen research with recommendations for future research.