Earnings management in Latin America: Systematic review and research agenda
Lorena Tello-Gamarra,
Clovis Antônio Kronbauer,
Luiz Marcelo Martins do Amaral Carneiro Cabral
Abstract:Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings management research within the Latin American context. Methodology: This study employed a systematic literature review of earnings management in Latin America spanning the years 1994 to 2023. Two databases, Scopus and Web of Science, were utilised to identify and select 132 … Show more
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