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Research on Earnings Management: Bbibliometric Analysis
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Author(s): Elisabete S. Vieira (GOVCOPP, University of Aveiro, Portugal), Mara Madaleno (GOVCOPP, University of Aveiro, Portugal)and Graça Azevedo (Research Centre on Accounting and Taxation (CICF), University of Aveiro, Portugal)
Copyright: 2021
Pages: 26
Source title:
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Source Author(s)/Editor(s): Elisabete S. Vieira (University of Aveiro, Portugal), Mara Madaleno (University of Aveiro, Portugal)and Graça Azevedo (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-7596-3.ch001
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Abstract
This chapter intends to contribute to the analysis and comparison of the earnings management (EM) practices through a bibliometric review of the existent literature, in order to understand the current state of EM research, as well as to identify the main determinants for these kind of practices in firms. Although there are extensive research on EM, no recent study tries to update the current state of the research over this topic. To do so, a bibliometric analysis is conducted. The study describes the evolutional research studies published in the digital library Scopus, between 2010 and 2019, and compares the results obtained in evolutionary terms. It ends up concentrating the bibliometric analysis in the Scopus database, leading to a total database of 2,377 documents. Regarding the most recent articles published, the years of 2019 and 2020 were studied, ending with a final sample of 389 articles. Research avenues are provided based on these results and more recent published articles regarding EM.
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