Earnings Management: A Study from Bibliometric Analysis

Abstract

The current economic crisis, which is exacerbated by the covid-19 outbreak, has become a hot topic in the business world. Due to earnings management operations, many businesses were forced to declare bankruptcy due to their inability to generate profit during a pandemic. Earnings management actions were intensified when various impediments were established during a pandemic. Prior to the pandemic, earnings management activities have been recognised for many years. Much previous research has studied various methods to profits management activities and their most typical impact on corporate success. This preliminary study used a mixed qualitative-quantitative method on 878 publications retrieved from the SCOPUS database using social science citation index coverage to identify the name of authors year and co-authorship network in publishing articles on earnings management activities in SCOPUS database. We use VOSviewer to analyse data acquired between 1986 and 2021 from multiple perspectives. The analysis identifies the top scientific contributors in terms of author’s name, year, and co-authorship network. It also displays the authorship network. This study gives a retrospective on the most prestigious journals' scientific collective efforts to evaluate the publication of earnings management activities in SCOPUS indexed journals, which will aid in a better understanding of the literary evolution and intellectual structure of this issue.