Connecting IFRS and earnings management: a bibliometric analysis
Stylianos Efstratios Vatis,
Michail Nerantzidis,
George Drogalas
et al.
Abstract:PurposeThe purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).Design/methodology/approachA bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools.FindingsThe results of the performance analysis suggest that the publication and citat… Show more
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