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Interpreting the Decades of Earnings Management

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  • Manu Abraham
  • S.Santhosh Kumar

Abstract

Earnings management is one of the controversial cum enthusiastic research dimensions among academicians and researchers since the mid of 1980s. The purpose of this study is the systematization of literature to analyze evolution, development, and present trends in earnings management research. The study covers 3742 articles on EM from 1987 to 2023 indexed in SCOPUS and the Web of Science databases. R Studio, Biblioshiny, and Vos Viewer software were used to analyze bibliometric data over the period. In order to obtain more refined developments in EM research we have over the period we have quadrisected the entire period of EM research and periodical analysis of bibliometric data on a longitudinal basis were applied. Also, we analyzed the influence and impact of the SOX act, IFRS, and Global financial crisis on managerial discretions and it was found that research on EM can be extended to various dimensions such as non-financial disclosure, reporting bias, foreign ownership, incapability of legislation to mitigate real earnings management practices. The findings of the study will be fruitful for policymakers and managers in decision-making. Also, the output of the study can help academicians and researchers in exploring new dimensions of research in earnings management.

Suggested Citation

  • Manu Abraham & S.Santhosh Kumar, 2024. "Interpreting the Decades of Earnings Management," The Review of Finance and Banking, Academia de Studii Economice din Bucuresti, Romania / Facultatea de Finante, Asigurari, Banci si Burse de Valori / Catedra de Finante, vol. 16(2), pages 197-215, December.
    • Handle: RePEc:rfb:journl:v:16:y:2024:i:2:p:197-215
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