Delineating corporate governance and earnings management - a bibliometric review and future directions

被引：0

作者：

Sharma, Kashish ^{[1
]}

Devji, Shridev ^{[1
]}

Choudhury, Tonmoy ^{[2
]}

Siddique, Md Abubakar ^{[3
]}

机构：

[1] Malaviya Natl Inst Technol, Dept Management Studies, Jaipur, India

[2] King Fahd Univ Petr & Minerals, KFUPM Business Sch, Dept Accounting & Finance, Dhahran, Saudi Arabia

[3] Abu Dhabi Univ, Coll Business, Al Ain, U Arab Emirates

来源：

INTERNATIONAL JOURNAL OF BUSINESS ENVIRONMENT | 2025年 / 16卷 / 02期

关键词：

corporate governance; earnings management; bibliometric analysis; bibliographic clustering; AUDIT COMMITTEE; SOCIAL-RESPONSIBILITY; FIRM PERFORMANCE; BOARD; QUALITY; IMPACT; ASSOCIATION; INFORMATION; OWNERSHIP; COMPANIES;

D O I：

10.1504/IJBE.2025.145279

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this study, we outline the significant topics and present dynamics in the corporate governance and earnings management domain, in addition to research directions for the future. Utilising the bibliometric analysis technique, a total of 319 studies were examined from Scopus Database for a period starting from 1988 to 2021. We performed a publications trend analysis and found the most prominent authors, sources, and articles based on their citations and publications. Additionally, using the technique of bibliographic coupling, we performed the thematic analysis and identified six themes that represent the intellectual structure of literature on corporate governance and earnings management. Despite the immense popularity of the research field, potential avenues exist for future growth. Therefore, we provide the possible future research directions that the upcoming scholars can explore to strengthen the concerned research domain.

引用

页码：133 / 162

页数：31

共 97 条

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