RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025)
創造的会計と利益管理の研究動向：グローバルな計量書誌学的分析（1996-2025年） (AI 翻訳)
Sartika, Dewi, Rahmi, Fitria, Mulyani, Fitrah, Dahar, Reni
🤖 gxceed AI 要約
日本語
本研究は、1996年から2025年までのScopus収録46論文を対象に、創造的会計と利益管理に関する研究動向を計量書誌学的に分析した。VOSviewerとBiblioshinyを用いて、ガバナンス、倫理、持続可能性などのテーマ領域を特定し、ESG開示やデジタル財務透明性との関連性を示唆している。
English
This bibliometric analysis of 46 Scopus articles (1996–2025) maps research trends on creative accounting and earnings management, identifying three thematic domains: governance & ethics, financial behavior & accrual manipulation, and institutional context. The study highlights an emerging shift toward ESG disclosure and digital transparency.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJによるサステナビリティ開示基準の整備が進む中、本稿が指摘する会計操作とESG開示の交錯は、企業の報告品質向上に示唆を与える。ただし、実証分析ではなく文献レビューである点に留意。
In the global GX context
As global frameworks (ISSB, CSRD) push for integrated sustainability reporting, this study's linkage of earnings management to ESG disclosure underscores the need for robust governance. However, its bibliometric nature limits direct policy or practitioner guidance.
👥 読者別の含意
🔬研究者:Provides a structured overview of the creative accounting and earnings management literature, highlighting underexplored intersections with ESG and digital transparency.
📄 Abstract（原文）
In modern accounting literature, creative accounting and earnings management have attracted growing attention due to their significant implications for the credibility and reliability of financial statements. This study systematically examines global research trends on these phenomena using a bibliometric approach based on 46 Scopus-indexed articles published between 1996 and 2025. By employing VOSviewer and Biblioshiny, the analysis maps publication performance as well as the intellectual, conceptual, and collaborative structures of the field. The results indicate that research on creative accounting and earnings management is predominantly driven by contributions from the United States, the United Kingdom, and Spain, with leading institutional output from the University of Salamanca. Co-citation, co-authorship, and keyword co-occurrence analyses identify three dominant thematic domains: governance and ethics, financial behaviour and accrual manipulation, and institutional context and earnings quality. The novelty of this study lies in integrating creative accounting and earnings management within a single bibliometric framework, providing a holistic perspective on how these closely related topics intersect with emerging issues such as ESG disclosure, sustainability reporting, and digital-based financial transparency. The findings reveal an intellectual shift from a predominantly technical focus on earnings manipulation toward a broader, multidisciplinary perspective that incorporates corporate governance, ethical considerations, and sustainability. The results offer theoretical implications by extending the relevance of agency, legitimacy, and stakeholder theories in contemporary financial reporting ethics, and practical implications for regulators, auditors, and policymakers aiming to enhance transparency, cross-country collaboration, and sustainability-oriented governance mechanisms.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.22437/jca.v18i1.52477first seen 2026-05-14 22:36:49
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。