turnitin unesa1

Conference Open access Aug 2026

TRENDS AND NETWORKS IN INDONESIAN CORPORATE TAX AVOIDANCE RESEARCH

This study systematically maps the intellectual landscape of corporate tax avoidance research in Indonesia over the period 2016–2026 using bibliometric and network analysis. Publications indexed in the Scopus database were analyzed to examine annual scientific production, citation trends, institutional contributions, t...

Anisa Atla Dewi Saputri, Y. Sudibyo · The International Conference... · 0 citations

Review Open access 2026

Intellectual capital and firm performance: A bibliometric review

This study conducts a comprehensive bibliometric analysis to explore the intellectual structure and research trends in the field of intellectual capital. Using bibliometric and bibliographic coupling techniques, the study identifies key themes, influential works, and evolving trends in intellectual capital research fro...

H. Phan · VNUHCM Journal of Economics,... · 0 citations

Review Open access Aug 2026

A Bibliometric Analysis of Earnings Management

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...

Loso Judijanto, Dila Padila Nurhasanah, Ilham Akbar Bunyamin · West Science Social and Huma... · 0 citations

Review Open access 2026

Mapping the intellectual structure and emerging sustainability perspectives of earnings persistence research: A bibliometric analysis

This study aims to map the evolution of earnings persistence research, identify its intellectual, conceptual, and social structures, and examine its relationships with earnings quality, corporate governance, audit quality, and sustainability while proposing future research directions. A bibliometric approach was employ...

Sevie Liyana, Imam Hadiwibowo · Accounting · 0 citations

Review Open access Aug 2026

A bibliometric investigation of research trends in environmental, social, and governance research using VOSviewer and Biblioshiny

This study analyses the development, conceptual foundations, and emerging directions of Environmental, Social, and Governance (ESG) research, with particular emphasis on its contribution to business sustainability and financial performance. It aims to map the dominant research themes in the ESG literature, examine the...

Abhishek Jain, Prabhat Kumar Sharma, Alok Mishra et al. · International journal of bus... · 0 citations

Conference Open access Aug 2026

STRENGTHENING LOCAL TAXING POWER THROUGH DIGITAL GOVERNANCE: A BIBLIOMETRIC ANALYSIS

This study aims to map the development of the literature on local taxing power through a bibliometric approach based on publications indexed in Scopus. The research data consists of 227 scientific documents analyzed using descriptive analysis, citation, co-authorship, and keyword co-occurrence techniques, and visualize...

Wikan Kanugroho, E. Suharno, W. Adawiyah · The International Conference... · 0 citations