Earnings management and tax avoidance research: a 30-year retrospective analysis

Godfred Matthew Yaw Owusu (), Philomina Acquah () and Rita Amoah Bekoe ()
Additional contact information
Godfred Matthew Yaw Owusu: University of Ghana Business School, University of Ghana
Philomina Acquah: University of Professional Studies
Rita Amoah Bekoe: University of Ghana Business School, University of Ghana

SN Business & Economics, 2023, vol. 3, issue 9, 1-21

Abstract: Abstract Scientific research on earnings management (EM) and tax avoidance has been on the ascendency within the past three decades. We examine the evolution of EM and tax avoidance research, map the state of knowledge, and provide an analysis of the trend and gaps in the literature. A total of 1095 extant studies from 1992 to 2022 sourced from the Scopus database were analyzed using bibliometric techniques. We find a significant growth in the number of publications on EM and tax avoidance research within the past two decades championed largely by researchers from Asia and America. Our network analysis shows greater collaboration among researchers from developed countries that are geographically close but not those in developing countries. Our analysis highlights influential authors, most cited articles, prominent publication outlets and countries advancing knowledge in the field. We highlight from our analysis potential avenues for future researchers.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://link.springer.com/10.1007/s43546-023-00533-1 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:snbeco:v:3:y:2023:i:9:d:10.1007_s43546-023-00533-1

Ordering information: This journal article can be ordered from
https://www.springer.com/journal/43546

DOI: 10.1007/s43546-023-00533-1

Access Statistics for this article

SN Business & Economics is currently edited by Gino D'Oca

More articles in SN Business & Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().