Table 4. Analytical framework and...

Table 4.

Analytical framework and results from the analysis

Criteria	No.
Timeframe
2003 to 2011	15
2012 to 2019	60
2020 to 2025	134
Total	209
Location
By geography
Africa	13
Asia-Pacific	54
Europe	57
Middle East	19
The Americas	50
Multiple	9
Worldwide	7
Total	209
By economic development
Developed countries	114
Developing countries	81
Multiple	14
Total	209
Risk type
Business	5
Financial	17
ESG: Overall	1
ESG: Environmental	28
ESG: Social	9
ESG: Governance	3
IT	11
Overall	135
Total	209
RD regulation
Mandatory	28
Voluntary	121
Both	60
Total	209
RD dimension
Volume	97
Feature	31
Multiple	74
Multidimensional index	7
Total	209
Research method
Experimental	7
Mixed	3
Qualitative	9
Quantitative	190
Total	209
Data source
Annual report	171
Other	32
Multiple	6
Total	209
Data collection
Manually	106
Automated	62
AI tools	24
Multiple	17
Total	209
Research question
RD choices	16
Determinants	83
External	25
Internal	33
Multiple	25
Consequences	71
Capital markets	54
Operating outcomes	7
Accounting and auditing	4
Others	3
Multiple	3
Multiple questions	39
Total	209
Research finding
Positive	87
Negative	20
Neutral	13
Mixed	73
Not relevant	16
Total	209
Research implication
Micro	14
Meso	8
Macro	80
Multiple	91
N/A	16
Total	209

Criteria	No.
Timeframe
2003 to 2011	15
2012 to 2019	60
2020 to 2025	134
Total	209
Location
By geography
Africa	13
Asia-Pacific	54
Europe	57
Middle East	19
The Americas	50
Multiple	9
Worldwide	7
Total	209
By economic development
Developed countries	114
Developing countries	81
Multiple	14
Total	209
Risk type
Business	5
Financial	17
ESG: Overall	1
ESG: Environmental	28
ESG: Social	9
ESG: Governance	3
IT	11
Overall	135
Total	209
RD regulation
Mandatory	28
Voluntary	121
Both	60
Total	209
RD dimension
Volume	97
Feature	31
Multiple	74
Multidimensional index	7
Total	209
Research method
Experimental	7
Mixed	3
Qualitative	9
Quantitative	190
Total	209
Data source
Annual report	171
Other	32
Multiple	6
Total	209
Data collection
Manually	106
Automated	62
AI tools	24
Multiple	17
Total	209
Research question
RD choices	16
Determinants	83
External	25
Internal	33
Multiple	25
Consequences	71
Capital markets	54
Operating outcomes	7
Accounting and auditing	4
Others	3
Multiple	3
Multiple questions	39
Total	209
Research finding
Positive	87
Negative	20
Neutral	13
Mixed	73
Not relevant	16
Total	209
Research implication
Micro	14
Meso	8
Macro	80
Multiple	91
N/A	16
Total	209

Note(s):

This table outlines the analytical framework and shows how the 209 RD studies are distributed across key criteria, including timeframe, location (by geography and economic development), risk type, RD regulation, RD dimension, research method, data source, data collection, research question, research finding and research implication

Source(s): Authors’ own work

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