Earnings Management: Still an Issue?

Galek Ivan () and Čičak Josip ()
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Galek Ivan: University of Rijeka, Faculty of Economics and Business, Croatia
Čičak Josip: University of Rijeka, Faculty of Economics and Business, Croatia

Business Systems Research, 2025, vol. 16, issue 1, 152-176

Abstract: Background This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives The paper’s primary purpose is to determine whether there is still room for research in a field with extensive literature. Methods/Approach The literature search was conducted via Web of Science (WoS) and Scopus. Search considered articles published 2013-2022 on both databases. The search aimed to research trends in the field by focusing on the last decade. Results The results suggest a need to focus more on examining the determinants and consequences of real earnings management (REM). Much work examines the relationship between EM and the various stakeholders. In addition, different cultural, legal, and accounting systems, geographical factors, and the distance of the institutional environment are among the factors that influence EM. Conclusions The influence of various factors on EM has been analysed in detail in the literature, and there is still a need for research in measuring the impact of EM. Despite 20 years of intensive research, EM remains under-researched in its real-activities form.

Keywords: earnings management; earnings quality; financial statements; corporate governance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bit:bsrysr:v:16:y:2025:i:1:p:152-176:n:1008

DOI: 10.2478/bsrj-2025-0008

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