Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review
Real Earnings Management (REM) represents a significant area of research within financial studies, having been thoroughly explored over time alongside accrual earnings management techniques as part of the broader issue of intentional financial reporting manipulation. This study analyses 339 article...
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| Language: | English |
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Studia Universitatis Babes-Bolyai
2024-12-01
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| Series: | Studia Universitatis Babeş-Bolyai Negotia |
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| Online Access: | https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/8640 |
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| author | Alina Beattrice VLADU Dan Dacian CUZDRIOREAN Paula Ramona RĂCHIŞAN Adrian GROŞANU Sorin Romulus BERINDE |
| author_facet | Alina Beattrice VLADU Dan Dacian CUZDRIOREAN Paula Ramona RĂCHIŞAN Adrian GROŞANU Sorin Romulus BERINDE |
| author_sort | Alina Beattrice VLADU |
| collection | DOAJ |
| description |
Real Earnings Management (REM) represents a significant area of research within financial studies, having been thoroughly explored over time alongside accrual earnings management techniques as part of the broader issue of intentional financial reporting manipulation. This study analyses 339 articles published in journals indexed by the Web of Science (WOS) database from 2006 to 2024, aiming to provide a comprehensive review of the key findings and emerging research trends in this field. The results reveal that REM is becoming increasingly pertinent, with nearly 40% of the literature on this topic published in the past three years (2022-2024). The United States emerges as the leading contributor to research in this area. We conclude that REM is closely associated with accrual earnings management, corporate governance, and auditing practices. Furthermore, the manipulation of accounting choices in various institutional contexts, particularly in Pakistan, China, and India, has gained prominence in recent years. Future research should direct its attention toward REM in emerging markets and family-owned enterprises, as these areas present vital avenues for further exploration.
JEL classification: M40, M41
Article History: Received: September 20, 2024; Reviewed: November 25, 2024;
Accepted: December 2, 2024; Available online: December 17, 2024.
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| format | Article |
| id | doaj-art-7295e795e1c44fde870da5516e1cfdb9 |
| institution | Kabale University |
| issn | 2065-9636 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Studia Universitatis Babes-Bolyai |
| record_format | Article |
| series | Studia Universitatis Babeş-Bolyai Negotia |
| spelling | doaj-art-7295e795e1c44fde870da5516e1cfdb92024-12-26T10:57:13ZengStudia Universitatis Babes-BolyaiStudia Universitatis Babeş-Bolyai Negotia2065-96362024-12-0169410.24193/subbnegotia.2024.4.01Bibliometric Analysis Exploring Real Earnings Management Practices: A Global ReviewAlina Beattrice VLADU0https://orcid.org/0009-0007-5107-413XDan Dacian CUZDRIOREAN1https://orcid.org/0009-0003-9508-5595Paula Ramona RĂCHIŞAN2https://orcid.org/0000-0001-5557-9425Adrian GROŞANU3https://orcid.org/0000-0003-4750-6706Sorin Romulus BERINDE4https://orcid.org/0000-0001-7077-2215Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania. Email: beattrice.vladu@econ.ubbcluj.roFaculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania. Email: dan.cuzdriorean@econ.ubbcluj.roFaculty of Business, Babeş-Bolyai University, Cluj-Napoca, Romania. Corresponding author: ramona.rachisan@ubbcluj.roFaculty of Economics and Business Administration, Babeş-Bolyai University, Cluj-Napoca, Romania. Email: adrian.grosanu@ubbcluj.ro.Faculty of Business, Babeş-Bolyai University, Cluj-Napoca, Romania. Email: sorin.berinde@ubbcluj.ro. Real Earnings Management (REM) represents a significant area of research within financial studies, having been thoroughly explored over time alongside accrual earnings management techniques as part of the broader issue of intentional financial reporting manipulation. This study analyses 339 articles published in journals indexed by the Web of Science (WOS) database from 2006 to 2024, aiming to provide a comprehensive review of the key findings and emerging research trends in this field. The results reveal that REM is becoming increasingly pertinent, with nearly 40% of the literature on this topic published in the past three years (2022-2024). The United States emerges as the leading contributor to research in this area. We conclude that REM is closely associated with accrual earnings management, corporate governance, and auditing practices. Furthermore, the manipulation of accounting choices in various institutional contexts, particularly in Pakistan, China, and India, has gained prominence in recent years. Future research should direct its attention toward REM in emerging markets and family-owned enterprises, as these areas present vital avenues for further exploration. JEL classification: M40, M41 Article History: Received: September 20, 2024; Reviewed: November 25, 2024; Accepted: December 2, 2024; Available online: December 17, 2024. https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/8640Real earnings managementBibliometrics analysisCitation analysisKeyword analysisBibliometrix R |
| spellingShingle | Alina Beattrice VLADU Dan Dacian CUZDRIOREAN Paula Ramona RĂCHIŞAN Adrian GROŞANU Sorin Romulus BERINDE Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review Studia Universitatis Babeş-Bolyai Negotia Real earnings management Bibliometrics analysis Citation analysis Keyword analysis Bibliometrix R |
| title | Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review |
| title_full | Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review |
| title_fullStr | Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review |
| title_full_unstemmed | Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review |
| title_short | Bibliometric Analysis Exploring Real Earnings Management Practices: A Global Review |
| title_sort | bibliometric analysis exploring real earnings management practices a global review |
| topic | Real earnings management Bibliometrics analysis Citation analysis Keyword analysis Bibliometrix R |
| url | https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/8640 |
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