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Bibliometric analysis of earnings management
Corresponding Author(s) : IOANA LAVINIA SAFTA (PLEȘA)
Student Thinkers and Advanced Research,
Vol. 3 No. 2 (2024): Proceedings of the 7th International Conference XGEN
Abstract
The bibliometric analysis study explores current research in earnings management using an impressive sample of 14,519 articles indexed in the Web of Science. Using the VOSviewer tool, trends, collaborations and research networks are identified. The results highlight the continuing interest in the topic, with diverse applications and implications in the evaluation of researchers and the quality of scientific journals. Methodological limitations and proper interpretation of data are essential in fully understanding bibliometric analysis.
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- R. Ball, „Changes in accounting techniques and stock prices,” Journal of Accounting Research, vol. 10, pp. 1-41, 1972.
- R. S. Kaplan și R. Roll, „Investor evaluation of accounting information - some empirical evidence,” Journal of Business, vol. 45, pp. 225-257, 1972.
- S. Rath și L. Sun, „The Development of Earnings Management Research,” International Review of Business Research Papers, vol. 4, pp. 265-277, 2008.
- R. Watts și J. L. Zimmerman, „Towards a positive theory of the determination of accounting standards,” The Accounting Review, vol. 53, pp. 112-134, 1978.
- E. Suprianto, R. Rahmawati, D. Setiawan și Y. A. Aryani, „Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees,” Journal of International Studies, vol. 22, 2019.
- K. Valaskova, T. Kliestik și M. Kovacova, „Assessment of selected models of earnings management in economic conditions of Slovakia. Proceedings of the 33rd,” International-Business-Information-Management-Association., 2019.
- M. V. Achim și S. N. Borlea, „Economic and financial crime. Corruption, shadow economy and mony laundering,” Springer Nature Switzerland AG, 2020.
- R. Copeland, „Income Smoothing,” Journal of Accounting Research, vol. 6, pp. 101-116, 1968.
- B. Lev, „On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research,” Journal of Accounting Research, vol. 27, pp. 153-192, 1989.
- P. C. Pop, O. Matei, C. Sabo și A. Petrovan, „A two-level solution approach for solving the generalized minimum spanning tree problem,” European Journal of Operational Research, vol. 265, nr. 2, pp. 478-487, 2018.
References
R. Ball, „Changes in accounting techniques and stock prices,” Journal of Accounting Research, vol. 10, pp. 1-41, 1972.
R. S. Kaplan și R. Roll, „Investor evaluation of accounting information - some empirical evidence,” Journal of Business, vol. 45, pp. 225-257, 1972.
S. Rath și L. Sun, „The Development of Earnings Management Research,” International Review of Business Research Papers, vol. 4, pp. 265-277, 2008.
R. Watts și J. L. Zimmerman, „Towards a positive theory of the determination of accounting standards,” The Accounting Review, vol. 53, pp. 112-134, 1978.
E. Suprianto, R. Rahmawati, D. Setiawan și Y. A. Aryani, „Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees,” Journal of International Studies, vol. 22, 2019.
K. Valaskova, T. Kliestik și M. Kovacova, „Assessment of selected models of earnings management in economic conditions of Slovakia. Proceedings of the 33rd,” International-Business-Information-Management-Association., 2019.
M. V. Achim și S. N. Borlea, „Economic and financial crime. Corruption, shadow economy and mony laundering,” Springer Nature Switzerland AG, 2020.
R. Copeland, „Income Smoothing,” Journal of Accounting Research, vol. 6, pp. 101-116, 1968.
B. Lev, „On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research,” Journal of Accounting Research, vol. 27, pp. 153-192, 1989.
P. C. Pop, O. Matei, C. Sabo și A. Petrovan, „A two-level solution approach for solving the generalized minimum spanning tree problem,” European Journal of Operational Research, vol. 265, nr. 2, pp. 478-487, 2018.