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EARNINGS MANAGEMENT: THEORETICAL BACKGROUND AND BIBLIOMETRICS ANALYSIS OF THE ISSUE

Economic and Social Development: Book of Proceedings, 2020, p.277-286

Copyright Varazdin Development and Entrepreneurship Agency (VADEA) Jun 18/Jun 19, 2020 ;ISSN: 1849-6903 ;EISSN: 1849-7535

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  • Title:
    EARNINGS MANAGEMENT: THEORETICAL BACKGROUND AND BIBLIOMETRICS ANALYSIS OF THE ISSUE
  • Author: Siekelova, Anna
  • Subjects: Accounting policies ; Accounting theory ; Bibliometrics ; Capital markets ; Citation indexes ; Corporate governance ; Corporate profits ; Earnings ; Earnings management ; Efficient markets ; Financial institutions ; Financial management ; Financial statements ; Global economy ; Hypotheses ; Investments ; Literature reviews ; Management ; Management decisions ; Prices ; Profits ; Quality assessment ; Researchers ; Securities markets ; Software ; Software development tools ; Stock exchanges ; World economy
  • Is Part Of: Economic and Social Development: Book of Proceedings, 2020, p.277-286
  • Description: The world economy has changed. In the present day, earnings management has a crucial impact on the financial world. Earnings management plays an important role in the reliability of financial statements, affects stock markets, investors, creditors, banks and many other financial institutions. In the last few decades, interest in the earnings management field has grown considerably. Literature review, as well as bibliometric analysis, are suitable tools for obtaining an overview of the development, changes and current state of the issue. A literature review is an integral part of scientific research. Bibliometric methods are used in all scientific areas. Results of bibliometric analysis provide tools accepted in the evaluation of researchers, teams, institutions, as well as indicators of the quality evaluation of scientific journals. Citation database data is a significant source of information. The aim of author's contribution is the literature review and bibliometric analysis of earnings management issue. The first part of our contribution is focused on the development of earnings management theories and the most significant works and authors in the field. The second part consists of bibliometrics analysis using by science map. VOSviewer - a software tool for constructing and visualizing bibliometric networks - was used. Science maps were used to show co-authors in the field of earnings management, country's and university's cooperation in the research dealing with earnings and its management, as well as keyword science map for publications with the term "earnings management". In conclusion, the author also focused on the use of the science map results for future research.
  • Publisher: Varazdin: Varazdin Development and Entrepreneurship Agency (VADEA)
  • Language: English
  • Identifier: ISSN: 1849-6903
    EISSN: 1849-7535
  • Source: ProQuest Central
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