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

Kashish Sharma, Shridev Devji, Tonmoy Choudhury and Md

International Journal of Business Environment, 2025, vol. 16, issue 2, 133-162

Abstract: 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.

Keywords: corporate governance; earnings management; bibliometric analysis; bibliographic clustering. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbenv:v:16:y:2025:i:2:p:133-162

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