STRUCTURE OF SCIENTIFIC PRODUCTION ON RESULTS MANAGEMENT: COCITATIONS ANALYSIS
DOI:
https://doi.org/10.47820/acertte.v2i6.86Keywords:
Earnings management; Income smoothing; Cocitations Analysis.Abstract
Accounting results management refers to the formal manipulation of profit or loss accounts or operating activity, through the choice of discretionary practices as well as accounting estimates that impact the results of companies. The research aims to investigate, through the cocitations analysis, which authors provide the theoretical basis for studies on earnings management, demonstrating the intellectual structure of scientific production on the subject. Data analysis shows that the scientific production that provides the theoretical basis for studies on earnings management, income smoothing and corporate governance. As for the methodological procedures, this is an exploratory research, using as a procedure the documental analysis, through a bibliometry with focus on the cocitations analysis, having two types of problem approach: quantitative (through the Exploratory Factor Analysis - EFA) and qualitative (through the content analysis of studies of each dimension formed in the EFA). Data analysis shows that the scientific production that provides the theoretical basis for studies on earnings management is structured in three dimensions, which were named: Dimension 1 - "Loan loss provisions to smooth profits", Dimension 2 - "Managers and handling of results" and Dimension 3 - Effects of regulatory controls on smoothing of results. In terms of contributions, this study contributes to the theory by presenting which authors provide the theoretical basis for studies on earnings management.
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