Understanding the real earnings management and company value is essential for ensuring accurate financial reporting, making informed investment decisions, and maintaining market integrity. This study aims to utilize bibliometric analysis to investigate publication trends, key research domains, and seminal contributions concerning real earnings management and company value, with the goal of identifying prevailing patterns and gaps in the scholarly literature. A total of 181 publications from the years 2010 to 2024 were obtained by using the Scopus database as the main source of information. A key finding is the rapid increase in the literature on real earnings management and firm value or performance from 2010 to 2024. The most popular countries of origin are United States, China, Malaysia, and South Korea, playing an active role in research and publication about real earnings management and company value. Business, management, and accounting make the most significant contributions to research on real earnings management and company value. In conclusion, this bibliometric analysis concludes that real earnings management and company value are gaining prominence worldwide, with significant contributions from United States and China, while also highlighting the importance of themes related to real earnings management and earnings manipulation.

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Mapping Global Research Trends: A Bibliometric Analysis of Real Earnings Management and Company Value

  • Yefni Yefni,
  • Noorul Azwin Binti Md Nasir

摘要

Understanding the real earnings management and company value is essential for ensuring accurate financial reporting, making informed investment decisions, and maintaining market integrity. This study aims to utilize bibliometric analysis to investigate publication trends, key research domains, and seminal contributions concerning real earnings management and company value, with the goal of identifying prevailing patterns and gaps in the scholarly literature. A total of 181 publications from the years 2010 to 2024 were obtained by using the Scopus database as the main source of information. A key finding is the rapid increase in the literature on real earnings management and firm value or performance from 2010 to 2024. The most popular countries of origin are United States, China, Malaysia, and South Korea, playing an active role in research and publication about real earnings management and company value. Business, management, and accounting make the most significant contributions to research on real earnings management and company value. In conclusion, this bibliometric analysis concludes that real earnings management and company value are gaining prominence worldwide, with significant contributions from United States and China, while also highlighting the importance of themes related to real earnings management and earnings manipulation.