“Earnings transparency: a systematic review, integrated framework and future perspectives”

Purpose Earnings transparency (ET) is fundamental to financial integrity and corporate governance. However, existing literature lacks a unified framework to synthesise key insights and emerging trends. This study aims to meticulously analyse existing work on ET to provide a comprehensive and multifaceted analysis of the academic advancement in this field. Design/methodology/approach A systematic review of 35 peer-reviewed studies was performed following the preferred-reporting-items-for-systematic-reviews and meta-analyses (PRISMA) protocol, using sources, including Scopus, Web of Science and Google Scholar. The hybrid methodology was used, combining bibliometric techniques to identify intellectual structures, research trends and thematic clusters with the antecedents-decision-outcomes (ADO) Framework to categorise antecedents, decisions and outcomes. Findings The study highlights that ET mitigates information asymmetry, enhances financial disclosure quality and boosts investors’ confidence. However, regulatory inconsistencies and market-specific variations create challenges in standardising ET practices. Emerging trends, including AI-driven auditing, blockchain technology and environmental, social and governance (ESG)-aligned disclosures, are reshaping the transparency framework, necessitating adaptive governance mechanisms. Practical implications The review provides a structured roadmap for policymakers, and underscores the need for global disclosure harmonisation. Corporate lenders can leverage transparent earnings reporting to enhance investor relations and mitigate financial risk. Investors benefit from improved decision-making and lower exposure to earnings manipulation. Originality/value To the best of the author’s knowledge, this is the first study to systematically consolidate ET research using bibliometric techniques and the ADO framework, bridging disciplinary gaps and outlining critical future research avenues.