Connecting IFRS and earnings management: a bibliometric analysis

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2023-10-20 DOI:10.1108/jal-02-2023-0036

Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas, Evangelos Chytis

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引用次数: 0

Abstract

Purpose The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM). Design/methodology/approach A bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools. Findings The results of the performance analysis suggest that the publication and citation trends of the interplay of the IFRS and EM fields show an upward trend over time that most of the influential institutions emanate from the US and a significant percentage of articles published in this field emanate from high-quality journals. Science mapping via co-authorship analysis elucidates that more collaborative efforts among authors are needed in the future in this field. Bibliographic coupling analysis bifurcates the studies into six clusters and reveals the major themes and their evolution. Co-word analysis unfolds emerging trends that could be further explored, thus becoming possible future research avenues. Originality/value To the best of the authors' knowledge, no other study has attempted a bibliometric analysis of research on the relationship between IFRS and EM. This article fills this research gap and makes its contribution to the scientific community by presenting recent developments in this body of knowledge and suggesting future research avenues.

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连接国际财务报告准则和盈余管理:文献计量分析

本研究的目的是识别、概述和评估国际财务报告准则(IFRS)和盈余管理(EM)之间的最新联系。设计/方法/方法对Web of Science (WoS)数据库中的249篇论文进行了文献计量学分析，采用了性能分析和科学制图技术以及Bibliometrix R和VOSviewer工具。绩效分析结果表明，随着时间的推移，国际财务报告准则和新兴市场领域相互作用的发表和引用趋势呈上升趋势，大多数有影响力的机构来自美国，该领域发表的文章中有很大比例来自高质量期刊。通过合作作者分析绘制科学地图表明，未来在这一领域需要作者之间更多的合作努力。文献耦合分析将研究分为六大类，揭示了主要主题及其演变。共词分析揭示了可以进一步探索的新趋势，从而成为未来可能的研究途径。据作者所知，没有其他研究尝试对国际财务报告准则和新兴市场之间关系的研究进行文献计量分析。本文填补了这一研究空白，并通过介绍这一知识体系的最新发展和建议未来的研究途径，为科学界做出了贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.