Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management
Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management

Summary/Abstract: This research aims to trace the evolution of published articles, quotations, and themes on earnings management from 1988 to 2022. Therefore, the Web of Science (WOS) database is employed in the current study to identify the most-cited earnings management articles and the most-involved authors, institutions, and countries in earnings management. This research employs bibliometric exponents and tools like Microsoft Excel for frequency analysis, the VOS viewer for the visualisation of data, and Harzing's Publish or Perish for metrics of citation and earnings management analysis. According to the findings, after 2015, research in this field significantly increased. The United States has been ranked the most active nation in earnings management research. State University System of Florida from the US was the most prolific publisher of significant earnings management research publications. Accounting Review, Contemporary Accounting Research, and the Journal of Accounting and Public Policy are the leading publications in earnings management. The results of the current study are collected based on data from the Web of Science (WOS) database, and any limitations of the database impact the results. Through the integration of bibliometric information and graphical networks, this research has the potential to add to the growing body of knowledge by providing a broad overview of the trends shown in studies on earnings management that appeared in the WOS database between 1988 and the start of 2022.

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