Research on Earnings Management

2021 ◽  
pp. 1-26
Author(s):  
Elisabete S. Vieira ◽  
Mara Madaleno ◽  
Graça Azevedo
Keyword(s):  
Earnings Management ◽  
Bibliometric Analysis ◽  
Digital Library ◽  
Current State ◽  
Final Sample ◽  
Bibliometric Review ◽  
Scopus Database ◽  
Main Determinants ◽  
Do So ◽  
Research Studies

This chapter intends to contribute to the analysis and comparison of the earnings management (EM) practices through a bibliometric review of the existent literature, in order to understand the current state of EM research, as well as to identify the main determinants for these kind of practices in firms. Although there are extensive research on EM, no recent study tries to update the current state of the research over this topic. To do so, a bibliometric analysis is conducted. The study describes the evolutional research studies published in the digital library Scopus, between 2010 and 2019, and compares the results obtained in evolutionary terms. It ends up concentrating the bibliometric analysis in the Scopus database, leading to a total database of 2,377 documents. Regarding the most recent articles published, the years of 2019 and 2020 were studied, ending with a final sample of 389 articles. Research avenues are provided based on these results and more recent published articles regarding EM.

Research on Corporate Governance

2021 ◽  
pp. 125-146
Author(s):  
Elisabete S. Vieira ◽  
Mara Madaleno ◽  
Graça Azevedo
Keyword(s):  
Corporate Governance ◽  
Bibliometric Analysis ◽  
Digital Library ◽  
State Of The Art ◽  
Recent Period ◽  
Current State ◽  
Final Sample ◽  
Bibliometric Review ◽  
Scopus Database ◽  
Research Studies

This chapter intends to contribute to the analysis of corporate governance (CG) practices through a bibliometric review of the existent literature in order to understand the current state of CG, providing an overview of the main trends in this field of research. Although there is extensive research on CG, no recent studies try to update the current state of the art on this topic. It is conducted a bibliometric analysis. The study describes the evolutional research studies published in the digital library Scopus between 2010 and 2019 and compares the results obtained in evolutionary terms. The bibliometric analysis is based in the Scopus database, leading to a total database of 4,430 documents. Regarding the most recent articles published, the study focuses on the period between 2018 and July 2020, ending with a final sample of 887 articles. Finally, a bibliometric analysis on the 16 scientific articles that were more cited in the more recent period is made. Research avenues are provided based on these results and on more recent published articles regarding the CG subject.

Gender Diversity and Financial Risk

2022 ◽  
pp. 38-63
Author(s):  
João Teodósio ◽  
Elisabete Vieira ◽  
Mara Madaleno
Keyword(s):  
Bibliometric Analysis ◽  
Digital Library ◽  
Financial Risk ◽  
State Of The Art ◽  
Gender Diversity ◽  
Current State ◽  
Final Sample ◽  
Risk Practices ◽  
Bibliometric Review ◽  
Scopus Database

This chapter intends to contribute to the analysis of gender diversity and financial risk through a bibliometric review of the existent literature to understand the current state of financial risk research as well as to contribute to the analysis of the influence of gender diversity on financial risk. Although there is extensive research on financial risk, no recent study tries to update the current state of the research over the influence of gender on financial risk practices. This chapter describes the evolutional research studies published in the digital library Scopus, between 2010 and June 2021, and compares the results obtained in evolutionary terms. When the research is concentrated on the bibliometric analysis in the Scopus database and the keyword “financial risk,” it leads to a total of 15,979 documents. Regarding the analysis concentrated on the keywords “gender diversity” and “financial risk” for the period between 2010 and June 2021, the authors end with a final sample of 96 documents. Proposals for further research are provided based on the current state of the art.

Financial Risk and Corporate Governance

2022 ◽  
pp. 1-24
Author(s):  
Elisabete Vieira ◽  
Nicoleta Barbuta-Misu ◽  
Mara Madaleno
Keyword(s):  
Corporate Governance ◽  
Bibliometric Analysis ◽  
Digital Libraries ◽  
Financial Risk ◽  
Web Of Science ◽  
Current State ◽  
Do So ◽  
Research Studies

This chapter intends to contribute to the analysis of the influence of corporate governance (CG) practices on company financial risk (FR) to understand the current state of CG and FR research. Although there is extensive research on CG and FR, to the best of the authors' knowledge, no recent study tries to update the current state of the research over the influence of CG practices on FR. To do so, the authors will conduct a bibliometric analysis focused on financial risk and CG studies resorting to different online available libraries. The study describes the evolutional research studies published in the digital libraries Scopus and Web of Science between 2010 and 2020 and compares the results obtained in evolutionary terms. The study ends up concentrating the bibliometric analysis in the Scopus and Web of Science databases and the keyword “financial risk,” leading to a total of 14,942 and 3,760 documents, respectively.

scholarly journals Rain research with disdrometers: a bibliometric review

2011 ◽  
Vol 4 (5) ◽  
pp. 6041-6068 ◽  
Author(s):  
M. Fernandez-Raga ◽  
C. Palencia ◽  
C. Tomas ◽  
A. I. Calvo ◽  
A. Castro ◽  
...  
Keyword(s):  
Data Base ◽  
Bibliometric Analysis ◽  
Web Of Science ◽  
Thomson Reuters ◽  
Bibliometric Review ◽  
The Web ◽  
Do So

Abstract. This study analyses the research on disdrometers based on published studies. To do so, a wide data base of bibliographic references has been used: the Web of Science (published by Thomson Reuters). The search was carried out for all of the articles whose "TOPIC" was disdrometer. The more than 300 articles found were analysed according to various criteria: countries with research using disdrometers; publication dates; evolution of the number of articles; concepts studied and research lines followed in each article; and finally, a bibliometric analysis of the more than 60 journals where these articles have been published. Since 1963, there has been an increase in the number of articles published on disdrometers, which in the last 20 yr has been more than ten times higher than the increase in the number of articles on meteorology.

scholarly journals A Bibliometric Analysis of Covid-19 Research using VOSviewer

2020 ◽  
Vol 5 (2) ◽  
pp. 209-216 ◽  
Author(s):  
Ida Hamidah ◽  
Sriyono Sriyono ◽  
Muhammad Nur Hudha
Keyword(s):  
Mass Media ◽  
Bibliometric Analysis ◽  
Reference Point ◽  
Topic Area ◽  
Bibliometric Mapping ◽  
Search Results ◽  
Search Result ◽  
Bibliometric Review ◽  
Scopus Database ◽  
Number Of Publications

The new Coronavirus (namely Covid-19) discovered in 2019 in Wuhan has sickened more than three million people in worldwide. Because Covid-19 is spreading so fast and killing so many people, it has encouraged researchers to conduct research and publish it in various mass media, including journals. This study aims to analyze the scope of Covid-19 research using a bibliometric review. To obtain information about Covid-19 studies, the Scopus database was used. Topic areas with titles, keywords, and abstract criteria in Covid-19 studies were used as a reference for extracting search results. Search result extraction was done using VOSviewer. After that, the results of bibliometric mapping were analyzed further. A total of 3,513 articles were found in the Scopus database accessed on April 25, 2020. There was a significant increase in the number of publications on Covid-19 from 2019 to 2020. Among all countries, China contributed the most publications. Meanwhile, the keywords coronavirus, pandemic, and impact turned out to be the area's most widely discussed. Through VOSViewer we analyzed how many articles have been published about Covid-19 and its relationships to a topic area. This review certainly can provide a reference point for further research related to the Covid-19 outbreak.

scholarly journals Big Data and Accounting: A Bibliometric Study

2021 ◽  
pp. 203-238
Author(s):  
Ashish Varma ◽  
◽  
Palmira Piedepalumbo ◽  
Daniela Mancini ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Bibliometric Analysis ◽  
Visual Analysis ◽  
Future Studies ◽  
Use Of Data ◽  
Body Of Knowledge ◽  
Current State ◽  
Scopus Database

Over the years, the importance and role of Big Data have grown considerably. Accountants’ work requires sound judgement and decision making, which makes their activities less conducive to automation. Nonetheless, it is useful for accountants to be at ease with the use of data analysis, especially when data are unstructured and relevant to decision making. This study aimed to visualize the research panorama on the theme “Big Data and accounting” to appreciate the current state of knowledge in this field. Bibliometric analysis was used to study literature on the topic of Big Data and accounting. The data were collected using the Scopus database to ascertain the authors, countries, keywords and journals that have contributed the most to this body of knowledge. VOSviewer software was used for data visualization. Through a visual analysis, the results reveal the current state of knowledge on the theme of Big Data and accounting, with significant implications for future works in this field. The findings also highlight the potential opportunities for future studies on this topic and on peripheral themes. Keywords: Big data, accounting, bibliometric analysis, digital accounting, research agenda.

The integrated interventional radiology match: a bibliometric analysis of matched first-year residents

2019 ◽  
Vol 3 ◽  
pp. 13 ◽  
Author(s):  
Vishnu Chandra ◽  
Neil Jain ◽  
Pratik Shukla ◽  
Ethan Wajswol ◽  
Sohail Contractor ◽  
...  
Keyword(s):  
Interventional Radiology ◽  
Bibliometric Analysis ◽  
Statistical Significance ◽  
Univariate Analysis ◽  
Impact Factors ◽  
Index Number ◽  
Research Information ◽  
H Index ◽  
Scopus Database ◽  
Journal Impact

Objectives: The integrated interventional radiology (IR) residency has only been established relatively recently as compared to other specialties. Although some preliminary information is available based on survey data five, no comprehensive bibliometric analysis documenting the importance of the quantity and quality of research in applying to an integrated-IR program currently exists. As the first bibliometric analysis of matched IR residents, the data obtained from this study fills a gap in the literature. Materials and Methods: A list of matched residents from the 2018 integrated-IR match were identified by contacting program directors. The Scopus database was used to search for resident research information, including total publications, first-author publications, radiology-related publications, and h-indices. Each matriculating program was categorized into one of five tiers based on the average faculty Hirsch index (h-index). Results: Sixty-three programs and 117 matched residents were identified and reviewed on the Scopus database. For the 2018 cycle, 274 total publications were produced by matched applicants, with a mean of 2.34 ± 0.41 publication per matched applicant. The average h-index for matched applicants was 0.96 ± 0.13. On univariate analysis, the number of radiology-related publications, highest journal impact factor, and h-index were all associated with an increased likelihood of matching into a higher tier program (P < 0.05). Other research variables displayed no statistical significance. All applicants with PhDs matched into tier one programs. Conclusions: Research serves as an important element in successfully matching into an integrated-IR residency. h-index, number of radiology-related manuscripts, and highest journal impact factors are all positively associated with matching into a higher tier program.

A Bibliometric Analysis of Global Research on Lophomonas sp. in Scopus (1933-2019)

2020 ◽  
Vol 20 ◽  
Author(s):  
Masoud Keighobadi ◽  
Maryam Nakhaei ◽  
Ali Sharifpour ◽  
Ali Akbar Khasseh ◽  
Sepideh Safanavaei ◽  
...  
Keyword(s):  
Bibliometric Analysis ◽  
International Collaboration ◽  
Research Articles ◽  
High Quality ◽  
The Real ◽  
The Us ◽  
The World ◽  
Scopus Database ◽  
Number Of Publications ◽  
Global Research

Background: This study was designed to analyze the global research on Lophomonas spp. using bibliometric techniques. Methods: A bibliometric research was carried out using the Scopus database. The analysis unit was the research articles conducted on Lophomonas spp. Results: Totally, 56 articles about Lophomonas spp. were indexed in the Scopus throughout 1933-2019 ( 87 years ) with the following information: (A) The first article was published in 1933; (B) 21 different countries contributed in studies related to Lophomonas spp.; (C) China ranked first with 16 publications about Lophomonas spp.; and (D) “Brugerolle, G” and “Beams, H.W.” from France and the US participated in 4 articles respectively, as the highest number of publications in the Lophomonas spp. network. Discussion: After 87 years, Lophomonas still remains unknown for many researchers and physicians around the world. Further studies with high quality and international collaboration are urgently needed to determine different epidemiological aspects and the real burden of the mysterious parasite worldwide.

Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues

2004 ◽  
Vol 79 (3) ◽  
pp. 645-665 ◽  
Author(s):  
Kevin C. W. Chen ◽  
Hongqi Yuan
Keyword(s):  
Resource Allocation ◽  
Earnings Management ◽  
Listed Companies ◽  
Return On Equity ◽  
Rights Issue ◽  
Rights Issues ◽  
Over Time ◽  
Do So

From 1996 to 1998, listed companies in China were required to achieve a minimum return on equity (ROE) of 10 percent in each of the previous three years before they could apply for permission to issue additional shares. As a result of this rule, there was a heavy concentration of ROEs in the area just above 10 percent. We show that the Chinese regulators appear to have scrutinized firms using excess amounts of nonoperating income to reach the 10 percent hurdle. In addition, their ability to do so seems to have improved over time, which allows them to be better able to identify firms that subsequently performed better. However, many firms were still able to gain rights issue approval through excess nonoperating income. We show that these firms subsequently underperformed other approved firms that did not use the same practice, indicating that the Chinese regulators' objective of guiding capital resources toward the well-performing sectors is partially compromised by earnings management.

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