EARNINGS MANAGEMENT IN CORPORATE GOVERNANCE: A SYSTEMATIC LITERATURE REVIEW

IF 2.1 Q3 BUSINESS

Journal of Entrepreneurship Pub Date : 2023-06-28 DOI:10.56943/joe.v2i2.334

Mellinda Sri Wardani, Yolanda Angel Sabatani Dolok Saribu, Sambas Ade Kesuma

引用次数: 0

Abstract

Increased profits will attract shareholders. In order to attract their attention, companies will conduct various ways about the financial health and company performance that are available in the public domain before they are publicized. Therefore, the company has the motivation to implement earnings management that can increase profits to improve its performance results. Therefore, this research aims to determine the impact of earnings management on corporate governance. This research method used a systematic literature review with Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines for articles that have been published during 2010-2023. Around 170 articles were obtained from journal databases, such as Emerald Insight, Scopus, Science Direct, and others. Furthermore, data validation and testing were conducted to obtain 50 articles that could be used as the main research. The main point of this literature study is to examine the earnings management function in corporate governance in various published articles.

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公司治理中的盈余管理：一个系统的文献综述

利润的增加将吸引股东。为了吸引他们的注意力，公司会在公开财务健康状况和公司业绩之前，通过各种方式对其进行公开。因此，公司有动机实施盈余管理，以增加利润，提高业绩。因此，本研究旨在确定盈余管理对公司治理的影响。该研究方法对2010-2023年间发表的文章使用了系统文献综述和系统综述首选报告项目和荟萃分析（PRISMA）指南。从期刊数据库中获得了大约170篇文章，如Emerald Insight、Scopus、Science Direct等。此外，还进行了数据验证和测试，获得了50篇可作为主要研究的文章。本文献研究的重点是在各种已发表的文章中考察盈余管理在公司治理中的作用。

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 Entrepreneurship BUSINESS-

CiteScore

3.30

自引率

7.40%

发文量

期刊介绍： The Journal of Entrepreneurship is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold the field of entrepreneurship. Topics appropriate and related to entrepreneurship include intrapreneurship, managership, organisational behaviour, leadership, motivation, training and ethical/ moral notions guiding entrepreneurial behaviour. Disciplinary boundaries that straddle entrepreneurship theory and research include economics, psychology, sociology, anthropology, history, management and others. The journal particularly welcomes articles that advance our understanding of entrepreneurship phenomenon across different national and cultural contexts. Articles should be well articulated and substantive. The journal is peer-reviewed.