Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review
DOI:
https://doi.org/10.24193/subbnegotia.2024.4.01Keywords:
Real earnings management, Bibliometrics analysis, Citation analysis, Keyword analysis, Bibliometrix RAbstract
Real Earnings Management (REM) represents a significant area of research within financial studies, having been thoroughly explored over time alongside accrual earnings management techniques as part of the broader issue of intentional financial reporting manipulation. This study analyses 339 articles published in journals indexed by the Web of Science (WOS) database from 2006 to 2024, aiming to provide a comprehensive review of the key findings and emerging research trends in this field. The results reveal that REM is becoming increasingly pertinent, with nearly 40% of the literature on this topic published in the past three years (2022-2024). The United States emerges as the leading contributor to research in this area. We conclude that REM is closely associated with accrual earnings management, corporate governance, and auditing practices. Furthermore, the manipulation of accounting choices in various institutional contexts, particularly in Pakistan, China, and India, has gained prominence in recent years. Future research should direct its attention toward REM in emerging markets and family-owned enterprises, as these areas present vital avenues for further exploration.
JEL classification: M40, M41
Article History: Received: September 20, 2024; Reviewed: November 25, 2024;
Accepted: December 2, 2024; Available online: December 17, 2024.
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