Earnings management remains one of the most extensively investigated phenomena in accounting and corporate governance research, reflecting persistent scholarly concern over the reliability of financial reporting. This study conducts a bibliometric analysis to map the intellectual structure, research trends, influential publications, and collaboration patterns within earnings management scholarship indexed in the Scopus database. Data were analyzed using VOSviewer to perform keyword co-occurrence analysis, overlay and density visualization, citation analysis, co-authorship analysis, institutional collaboration mapping, and country-level distribution mapping. The results reveal three major thematic clusters: a methodological and demographic cluster associated with empirical research design, a financial-economic cluster centered on earnings, investment, and decision making, and a governance cluster dominated by earnings management, corporate governance, accruals, and agency theory. Citation analysis identifies foundational works on discretionary accrual measurement and real activities manipulation as the most influential contributions shaping the field. Co-authorship and institutional mapping reveal relatively fragmented research communities anchored by prolific scholars, while country-level analysis indicates pronounced dominance of United States-based institutions with limited international collaboration density. This study contributes a structured overview of earnings management research development and identifies research gaps concerning governance mechanisms, real activities manipulation, and cross-country institutional context for future scholarship.
Loso Judijanto, Dila Padila Nurhasanah, Ilham Akbar Bunyamin· West Science Social and Huma...· 0 citations
Human capital has become a fundamental concept in explaining economic development, organizational competitiveness, innovation capability, and sustainable growth. However, the evolution of research themes, intellectual structures, and emerging directions within human capital studies remains fragmented across different disciplines. This study aims to examine the development and research landscape of human capital through a bibliometric analysis approach. Data were collected from the Scopus database using relevant search terms related to human capital, and the retrieved publications were analyzed using bibliometric techniques, including performance analysis, citation analysis, co-authorship analysis, keyword co-occurrence analysis, and thematic evolution mapping. The findings reveal that human capital research has experienced significant growth and has developed into a multidisciplinary field involving economics, management, entrepreneurship, education, innovation, and sustainability. The citation analysis identifies influential studies focusing on entrepreneurship, psychological capital, strategic management, and sustainable competitive advantage, while the keyword analysis demonstrates a transition from traditional themes such as education, employment, and productivity toward emerging themes including innovation, intellectual capital, social capital, and sustainable development. Furthermore, collaboration analysis highlights the dominant contribution of institutions and countries from North America, Europe, and Asia in shaping global human capital research. This study contributes to the literature by providing a comprehensive understanding of the intellectual evolution of human capital research and identifying future research opportunities related to digital capabilities, green human capital, and adaptive workforce development.
Loso Judijanto, Paramita Andiani, Ilham Akbar Bunyamin· West Science Journal Economi...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
