Earnings management: a bibliometric analysis

Abstract

Purpose The purpose of this paper is to present a bibliometric analysis of earnings management (EM), providing an overview of the main results and research trends in this area. EM is a relevant topic in financial studies. It has been widely studied over the past few decades as a phenomenon of intentional manipulation of financial reporting. Design/methodology/approach The Web of Science (WoS) database was used as a source, and this study has adopted VOSviewer as the bibliometric analysis tool to achieve an overview of EM research and understand current research trends on this matter. This study has collected data from 4,342 articles published from 1900 to 2020. Findings The conclusions of this study show that EM is strongly related to corporate governance, performance and quality of information. Publication trends and categories are useful to understand the development of trends and current domains in this area. This research analyses the most productive authors, countries and journals. This study conducted a cluster analysis using a keyword perspective to obtain emerging trends in EM. Research in EM through real activities represents a research gap, which can be an opportunity for future research. Research limitations/implications The authors recognize as limitations the fact that the study is limited to the WoS database. Another limitation is the keywords used for the search, as this study only uses “earnings management”, as it is the most used keyword in EM literature. An additional limitation is associated with the selection of only one type of document, “articles,” disregarding other types of publications. Originality/value Although there are some bibliometric studies on EM, this study found out that they focus on specific EM topics and fail to analyze this theme on a global scale. Most of the literature on this subject is disperse and consequently needs systematization. This research is also relevant for academic purpose, as this research contributes to understanding the state of art and contributes to the development of scientific knowledge by providing a systematization of the literature on the topic of EM.