Table 1. Sample of studies included in...

Table 1.

Sample of studies included in the meta-analysis

Author (Year)	Journal	Country*	Adoption	Sample period	Sample size	Source of information
Abogazia et al. (2022)	JFRA	Egypt	Voluntary	2017–2020	200	Tables 4, 5, 6, 7
Adegboyegun et al. (2020)	CBM	Nigeria	Voluntary	2009–2018	96	Table 1
Affan (2019)	JEMA	Indonesia	Voluntary	2017	58	Table 2
Agarwal (2020)	CAFR	South Africa	Mandatory	2011–2019	1,705	Tables 4, 5, 6, 7
Anifowose et al. (2020)	ARA	Multiple	Mandatory/voluntary	2015–2018	13,944	Tables 3, 4
Arguelles et al. (2015)	UP	Multiple (39)	Mandatory/voluntary	2009–2013	1,920	Tables 5, 6
Barth et al. (2017)	AOS	South Africa	Mandatory	2011–2014	292	Tables 4, 5, 6, 7, 8, 9
Barth et al. (2022)	UP	South Africa	Mandatory	2011–2017	651	Tables 4, 5, 6, 7, 8
Buallay et al. (2021)	JIMA	Multiple (6)	Voluntary	2012–2016	190	Tables 8, 9
Caglio et al. (2020)	EAR	South Africa	Mandatory	2011–2016	444	Tables 4, 5, 6, 7, 8, OA3
Chanatup et al. (2020)	ESI	Thailand	Voluntary	2015	240	Table 2
Chouaibi et al. (2022)	JGR	Multiple (15)	Voluntary	2015–2020	402	Tables 5, 6
Ciubotariu et al. (2021)	JBEM	Multiple	Voluntary	2015–2016	45	Tables 1, 2
Cooray et al. (2020)	SUST	Sri Lanka	Voluntary	2015–2017	117	Tables 8, 9
Dey (2020)	IJDG	Bangladesh	Voluntary	2013–2018	144	Tables 5, 6
Donkor et al. (2022)	SAMPJ	South Africa	Mandatory	2011–2017	471	Tables 3, 4, 5, 6, 7
Eugster and Wagner (2020)	JIAAT	Switzerland	Voluntary	1999–2012	1,780	Tables 4, 5, 6, 7, 8
Fernando et al. (2017)	UP	Multiple	Voluntary	n.a.	195	Table 2
Hamad et al. (2022)	SAMPJ	Malaysia	Voluntary	2016–2020	332	Table 6
Hoang et al. (2020)	JAAR	South Africa	Mandatory	2011–2016	743	Tables 2, 3, 4, 5
Kim et al. (2017)	UP	Multiple (18)	Voluntary	2014–2015	138	Tables 4, 5
Kosovic and Patel (2013)	UP	South Africa	Mandatory/voluntary	2009, 2011	142	Tables 5-7, 5-8
Lee and Yeo (2016)	RQFA	South Africa	Mandatory	2010–2013	822	Tables 3, 4, 6, 7
Leukhardt et al. (2022)	CSREM	Multiple	Voluntary	2015–2016	202	Table 4
Loprevite et al. (2018)	SUST	Multiple	Mandatory/voluntary	2012–2016	1,815	Table 12
Maama and Marimuthu (2022)	JAAR	Multiple (10)	Mandatory/voluntary	2009–2018	1,338	Table 3
Martinez (2016)	UP	South Africa	Mandatory	2013–2015	192	Table 2
Martinez (2016)	UP	Multiple (15)	Voluntary	2011, 2015	192	Tables 6, 7, 8, 9
Matemane and Wentzel (2019)	BBS	South Africa	Mandatory/voluntary	2005–2014	35	Table 3
Obeng et al. (2021)	EAR	Multiple (35)	Voluntary	2009–2017	14,421	Tables 3, 4, 5, 7, 8, 9
Omran et al. (2021)	CSREM	South Africa	Mandatory	2014–2018	374	Tables 7, 8
Pavlopoulos et al. (2017)	JMFM	Multiple (25)	Voluntary	2011–2015	382	Tables 6, 8, 10, 11
Pavlopoulos et al. (2019)	RIBAF	Multiple (25)	Mandatory/voluntary	2011–2015	307	Tables 5, 6, 7, 9, 10, 11
Raimo et al. (2022)	JAAR	Multiple (15)	Voluntary	2017–2019	399	Table 3
Senani et al. (2022)	JAAR	Sri Lanka	Voluntary	2011–2018	133	Tables 7, 9
Serafeim (2015)	JACF	Multiple	Voluntary	2002–2010	5,726	Tables 3, 4, 5, 6, 7, 8
Soriya and Rastogi (2022)	JAAR	India	Voluntary	2017–2020	93	Tables 5, 6
Soumillion (2018)	UP	South Africa	Mandatory	2015, 2017	108	Tables 7, 8, 9
Sriani and Agustia (2020)	HELIYON	Multiple	Voluntary	2017	94	Tables 2, 3, 4, 5, 6
Sun et al. (2022)	FP	China	Voluntary	2012–2016	1,087	Tables 5, 6
Vitolla et al. (2020)	BSE	Multiple	Voluntary	2016	116	Table 4
Wen et al. (2017)	MAR	Malaysia	Voluntary	2012–2015	184	Table 4
Wu and Zhou (2022)	CGIR	Multiple (43)	Mandatory/voluntary	2008–2015	19,926	Tables 3, 5, 6, 7, 8
Zhou et al. (2017)	ABACUS	South Africa	Mandatory	2009–2012	443	Tables 2, 3, 4, 5
Zúñiga et al. (2020)	ARJ	South Africa	Mandatory	2013–2015	333	Tables 2, 4

Author (Year)	Journal	Country*	Adoption	Sample period	Sample size	Source of information
Abogazia et al. (2022)	JFRA	Egypt	Voluntary	2017–2020	200	Tables 4, 5, 6, 7
Adegboyegun et al. (2020)	CBM	Nigeria	Voluntary	2009–2018	96	Table 1
Affan (2019)	JEMA	Indonesia	Voluntary	2017	58	Table 2
Agarwal (2020)	CAFR	South Africa	Mandatory	2011–2019	1,705	Tables 4, 5, 6, 7
Anifowose et al. (2020)	ARA	Multiple	Mandatory/voluntary	2015–2018	13,944	Tables 3, 4
Arguelles et al. (2015)	UP	Multiple (39)	Mandatory/voluntary	2009–2013	1,920	Tables 5, 6
Barth et al. (2017)	AOS	South Africa	Mandatory	2011–2014	292	Tables 4, 5, 6, 7, 8, 9
Barth et al. (2022)	UP	South Africa	Mandatory	2011–2017	651	Tables 4, 5, 6, 7, 8
Buallay et al. (2021)	JIMA	Multiple (6)	Voluntary	2012–2016	190	Tables 8, 9
Caglio et al. (2020)	EAR	South Africa	Mandatory	2011–2016	444	Tables 4, 5, 6, 7, 8, OA3
Chanatup et al. (2020)	ESI	Thailand	Voluntary	2015	240	Table 2
Chouaibi et al. (2022)	JGR	Multiple (15)	Voluntary	2015–2020	402	Tables 5, 6
Ciubotariu et al. (2021)	JBEM	Multiple	Voluntary	2015–2016	45	Tables 1, 2
Cooray et al. (2020)	SUST	Sri Lanka	Voluntary	2015–2017	117	Tables 8, 9
Dey (2020)	IJDG	Bangladesh	Voluntary	2013–2018	144	Tables 5, 6
Donkor et al. (2022)	SAMPJ	South Africa	Mandatory	2011–2017	471	Tables 3, 4, 5, 6, 7
Eugster and Wagner (2020)	JIAAT	Switzerland	Voluntary	1999–2012	1,780	Tables 4, 5, 6, 7, 8
Fernando et al. (2017)	UP	Multiple	Voluntary	n.a.	195	Table 2
Hamad et al. (2022)	SAMPJ	Malaysia	Voluntary	2016–2020	332	Table 6
Hoang et al. (2020)	JAAR	South Africa	Mandatory	2011–2016	743	Tables 2, 3, 4, 5
Kim et al. (2017)	UP	Multiple (18)	Voluntary	2014–2015	138	Tables 4, 5
Kosovic and Patel (2013)	UP	South Africa	Mandatory/voluntary	2009, 2011	142	Tables 5-7, 5-8
Lee and Yeo (2016)	RQFA	South Africa	Mandatory	2010–2013	822	Tables 3, 4, 6, 7
Leukhardt et al. (2022)	CSREM	Multiple	Voluntary	2015–2016	202	Table 4
Loprevite et al. (2018)	SUST	Multiple	Mandatory/voluntary	2012–2016	1,815	Table 12
Maama and Marimuthu (2022)	JAAR	Multiple (10)	Mandatory/voluntary	2009–2018	1,338	Table 3
Martinez (2016)	UP	South Africa	Mandatory	2013–2015	192	Table 2
Martinez (2016)	UP	Multiple (15)	Voluntary	2011, 2015	192	Tables 6, 7, 8, 9
Matemane and Wentzel (2019)	BBS	South Africa	Mandatory/voluntary	2005–2014	35	Table 3
Obeng et al. (2021)	EAR	Multiple (35)	Voluntary	2009–2017	14,421	Tables 3, 4, 5, 7, 8, 9
Omran et al. (2021)	CSREM	South Africa	Mandatory	2014–2018	374	Tables 7, 8
Pavlopoulos et al. (2017)	JMFM	Multiple (25)	Voluntary	2011–2015	382	Tables 6, 8, 10, 11
Pavlopoulos et al. (2019)	RIBAF	Multiple (25)	Mandatory/voluntary	2011–2015	307	Tables 5, 6, 7, 9, 10, 11
Raimo et al. (2022)	JAAR	Multiple (15)	Voluntary	2017–2019	399	Table 3
Senani et al. (2022)	JAAR	Sri Lanka	Voluntary	2011–2018	133	Tables 7, 9
Serafeim (2015)	JACF	Multiple	Voluntary	2002–2010	5,726	Tables 3, 4, 5, 6, 7, 8
Soriya and Rastogi (2022)	JAAR	India	Voluntary	2017–2020	93	Tables 5, 6
Soumillion (2018)	UP	South Africa	Mandatory	2015, 2017	108	Tables 7, 8, 9
Sriani and Agustia (2020)	HELIYON	Multiple	Voluntary	2017	94	Tables 2, 3, 4, 5, 6
Sun et al. (2022)	FP	China	Voluntary	2012–2016	1,087	Tables 5, 6
Vitolla et al. (2020)	BSE	Multiple	Voluntary	2016	116	Table 4
Wen et al. (2017)	MAR	Malaysia	Voluntary	2012–2015	184	Table 4
Wu and Zhou (2022)	CGIR	Multiple (43)	Mandatory/voluntary	2008–2015	19,926	Tables 3, 5, 6, 7, 8
Zhou et al. (2017)	ABACUS	South Africa	Mandatory	2009–2012	443	Tables 2, 3, 4, 5
Zúñiga et al. (2020)	ARJ	South Africa	Mandatory	2013–2015	333	Tables 2, 4

Notes:

*Studies examining simultaneously several countries are indicated by “Multiple”; the number of countries considered is reported in parenthesis, where available

Source: Table by authors

[ViewLarge]