The Effect of Corporate Social Responsibility on Earnings Management: Bibliometric Review

Abstract

This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric review was carried out on 329 papers obtained from the Clarivate Analytics Web of Science (WoS) Core Collection database. The data were analyzed by year, journal, author, institution, country, affiliation, subject area and term analysis. The results reveal the growing interest of researchers in studying the impact of CSR. Although the USA and China dominate publication production, there are a large number of authors from more than 50 countries around the world. The results also show that being prolific does not imply being influential in this area. The keyword patterns showed some interesting potential areas of study on this topic. The findings of this paper provide insight to the research on the analysis of the influence of CSR on earnings management. The most important findings consist of a number of gaps in the literature, such as gender diversity, voluntary disclosure of information and existence of an audit committee, among others, that allow for future fields of research to improve the analysis of the influence of CSR in EM. This research should also prove helpful to managers, owners and auditors. This is the first bibliometric review developed on this topic and it can be extrapolated to any place in the world.

Evidence to Inform Resilience Policy in the SADC: Current Limitations and Future Research Areas

“…The first requirement in this approach is to delineate the relevant source concepts that will enable the identification of research to be included in the review [75]. The first source concept is "resilience", due to the specific scope of this paper.…”

“…This represents the number of publications in which each keyword is found [82]. This allows for the analysis of the differences between keywords in the delineated research, which may form the investigative basis of the bibliometric review [75]. The relationship between keywords is represented by links.…”

Análisis bibliométricos en publicaciones científicas sobre turismo sostenible en las universidades

“…Este enfoque metodológico nos permite resaltar los límites de conocimiento en la materia analizada y por tanto determinar cuáles son las lagunas en la investigación actual (Fahimnia et al, 2015). Para la recopilación e interpretación de datos usamos la búsqueda "tema, título, resumen, palabras clave" en la base de datos de Web of Science (WoS), ya que es la colección de bases de datos de referencias bibliográficas y citas de publicaciones periódicas que recogen información desde 1900 a la actualidad (León-Gómez et al, 2021;Santos-Jaén et al, 2021). Los términos de búsqueda utilizados para la recopilación de datos incluyen Education, Tourism University y Sustainable.…”

Impact of Green Management and Earning Management of Energy Companies in Indonesia

“…EM is an associate accounting policy selcted by managers to win bound goals, personal interests, and company performance. It conjointly prevents managers from violating the contract defaults that can affect them and the organization (Murniati et al, 2019, Santos-Jaén et al, 2021, Redaputri et al, 2021, and Alexandri and Supriyanto, 2022.…”