Earnings management: A bibliometric analysis

IF 2.1 Q2 ECONOMICS

Economics & Sociology Pub Date : 2021-01-01 DOI:10.14254/2071-789x.2021/14-1/16

L. Vagner, K. Valaskova, P. Durana, G. Lazaroiu

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引用次数: 19

Abstract

DOI: 10.14254/2071789X.2021/14-1/16 ABSTRACT. This research paper aims to analyse the keywords related to earnings management issues and then to focus on their evolution and changes in decades – from 1988, when the first publication about this issue appeared in the Web of Science, to the present. When examining literature concerning the analysis of keywords and their development using bibliometric analysis, a similar publication was not found. Therefore, it is an original and exciting publication that clarifies the work with the keywords on the selected topic and strictly within the articles available in the Web of Science database. In total, 1.547 articles on earnings management were analysed. The authors used analysis to assess individual articles, synthesis – to link context, statistical procedures – to select the keywords using the functions available in Excel, and VOS viewer to present visually the results of the analysed keywords. At the same time, this division allowed monitoring changes before and after the global financial crisis. The changes were most influenced by global trends and overall publication growth in the world. The only term most commonly associated with earnings management in all the periods is accruals. By demonstrating the formation of the terms used, the determined goal – to find out a significant change in the development of the keywords within the earnings management in the time horizon – was met. In the future, it would be interesting to follow developments in the coming years of the decade and to see changes in the use of earnings management influenced by the recent global events.

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盈余管理:文献计量分析

DOI: 10.14254 / 2071789 x。2021/14-1/16抽象。本研究论文旨在分析与盈余管理问题相关的关键词，然后关注它们在几十年来的演变和变化——从1988年关于这个问题的第一次出版物出现在科学网络上，到现在。当使用文献计量学分析检查有关关键词分析及其发展的文献时，没有发现类似的出版物。因此，这是一份原创的、令人兴奋的出版物，它明确了选定主题的关键字，并严格限制在Web of Science数据库中可用的文章中。总共分析了1.547篇关于盈余管理的文章。作者使用分析来评估单个文章，综合-链接上下文，统计程序-使用Excel中可用的功能选择关键字，VOS查看器直观地呈现分析关键字的结果。与此同时，这一分工使我们能够监测全球金融危机前后的变化。这些变化受全球趋势和全球总体出版物增长的影响最大。所有期间与盈余管理最常相关的唯一术语是应计项目。通过展示所使用的术语的形成，确定的目标——在时间范围内发现盈余管理中关键字发展的重大变化——得到了满足。在未来的十年中，关注未来几年的发展，观察受最近全球事件影响的盈余管理使用的变化，将是一件有趣的事情。

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

Economics & Sociology ECONOMICS-

CiteScore

5.40

自引率

6.70%

发文量

审稿时长

24 weeks

期刊介绍： Economics and Sociology (ISSN 2306-3459 Online, ISSN 2071-789X Print) is a quarterly international academic open access journal published by Centre of Sociological Research in co-operation with University of Szczecin (Poland), Mykolas Romeris University (Lithuania), Dubcek University of Trencín, Faculty of Social and Economic Relations, (Slovak Republic) and University of Entrepreneurship and Law, (Czech Republic). The general topical framework of our publication include (but is not limited to): advancing socio-economic analysis of societies and economies, institutions and organizations, social groups, networks and relationships.[...] We welcome articles written by professional scholars and practitioners in: economic studies and philosophy of economics, political sciences and political economy, research in history of economics and sociological phenomena, sociology and gender studies, economic and social issues of education, socio-economic and institutional issues in environmental management, business administration and management of SMEs, state governance and socio-economic implications, economic and sociological development of the NGO sector, cultural sociology, urban and rural sociology and demography, migration studies, international issues in business risk and state security, economics of welfare.