Ahmad, Gayas; Subhan, Mohammad; Hayat, Feeroz; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-28
This bibliometric analysis of earnings management (EM) literature work published between 2000 and 2022 sheds light on … interest among researchers in studying earnings management and suggest opportunities for exploring the dynamics of EM in … characteristics, but later studies included issues like earnings smoothing, earnings with societal effect, corporate governance, audit …