Systematic Mapping Of Earning Management Topics For 2017 – 2023 Based On Bibliometric Analysis

Abstract

This research uses bibliometric analysis to produce a comprehensive mapping of Profit Management research. This research examines changes in citations, publication trends, author collaborations, trending titles, trending author keywords, trending abstracts, countries, dominating factors, research developments, and future research on Profit Management papers from the Scopus index for the year 2017 - 2023. This research uses bibliometric analysis methods. The research sample used was 1,035 articles with the keyword "Profit Management". The articles used are sourced from Scopus indexed journals for 2017-2024, with the help of Publish or Perish (PoP). This bibliometric analysis uses VOSviewer (VV). The year with the most citations, according to statistics, was 2017, with 1,440 citations. Jennings Mayo-Wilson, Larissa are the authors with the most networks/collaborations, as many as 85. The term "earnings management" is the keyword most commonly used in earnings management articles. Ten countries linked earnings management to this research: Vietnam, China, Ethiopia, Pakistan, Thailand, Malaysia, Tanzania and Bangladesh. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of earnings management for the 2017-2023 period. While the visual overlay represents keywords indicating the year of publication, the density visualization indicates research on a topic that is still very broad to study. These findings also indicate that it is important to recognize the approaches and theories behind the development of Economic Performance to determine the gradual nature of the aspects involved in it.

Keywords: Bibliometrics; Profit management; Digital Library; Scopus