FINANCIAL DIAGNOSTICS AND SMART TECHNOLOGY: A THEORETICAL REVIEW AND BIBLIOMETRIC ANALYSIS OF RECENT RESEARCH IN SCOPUS

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• Palavras-chave: Financial diagnosis; Intelligent technology; Behavioral finance; Bibliometric analysis; Risk management.

• Keywords: Financial diagnosis; Intelligent technology; Behavioral finance; Bibliometric analysis; Risk management.

• Abstract:

  The overall objective of this study was to analyze the relationship between financial diagnostics and smart technology through a theoretical review of their conceptual foundations, main models, and financial theories, as well as a bibliometric analysis of scientific output recently indexed in Scopus. Methodologically, an advanced search was conducted in the Scopus database on February 25, 2026, delimiting the period from 2020 to 2026 and restricting the search to the fields of business and economics. The results identified 827 documents, showing a significant growth in academic interest, peaking in 2025. There is a strong concentration on applications of artificial intelligence, machine learning, and predictive analytics focused on risk assessment, bankruptcy prediction, and financial performance analysis. China, the United States, and India lead scientific output in this area. It is concluded that the integration of smart technology strengthens financial diagnosis by expanding the analytical, predictive, and strategic capabilities of business management, although significant challenges related to algorithmic interpretation and the integration of behavioral variables remain.