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

Abstract

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 employed using the Scopus database. Following the PRISMA procedure, 482 records were identified, and 291 articles published between 2006 and 2026 were retained after applying timespan, document type, subject category, language, and journal filters. The dataset was analyzed using Bibliometrix/Biblioshiny through performance analysis, scientific mapping, and structured content analysis, including co word analysis, co citation, bibliographic coupling, and collaboration network analysis. The findings reveal increasing publication trends following IFRS adoption, with earnings quality remaining the dominant theme alongside growing attention to ESG, sustainability, and corporate governance. However, cross country collaboration and digital reporting remain underexplored. This study provides a comprehensive bibliometric overview and proposes future research directions for earnings persistence.