Three decades of research on earnings management - a bibliometric literature review

This study uses a bibliometric approach to analyse the evolution of research on earnings management, an influential topic in accounting research that emerged during the 1980s. We extracted data from the Scopus and Web of Science databases, covering the period from 1987 to 2021. The extracted bibliography data were analysed using the Biblioshiny tool in RStudio software. We performed two types of analyses: 1) citation-based bibliometric analysis of influential journals, authors, articles, and countries; 2) longitudinal mapping of the evolution of earning management research. Themes related to IFRS, corporate governance, and variations across institutional/regulatory environments are identified through bibliographic coupling. Further, we identify and discuss several directions for future research on earnings management.