Earnings management and firm value: A bibliometric analysis

Abstract

This study analyzes the bibliometrics on Earnings Management (EM) and Firm Value (FV) in publications from 2004 to 2024 (July 2024) with the support of Rstudio software, combined with MS Excel software, to elucidate the development of knowledge and research in this field. The study analyzed 917 articles from the Web of Science (WoS) database and evaluated various factors such as year of publication, journal, author, organization, country, affiliation, subject area, term analysis, conceptual framework, intellectual structure, co-citation analysis, and bibliographic coupling. The findings indicate that the impact of EM on FV is a well-researched topic, with most studies concentrated in the United States, China, the United Kingdom, and Spain. This study provides a comprehensive review of the EM-FV literature and identifies broad research trends in this field.