Perkembangan 20 Tahun Penelitian Manajemen Laba
This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.
Baltussen, A., & Kindler, C. H. 2004. Citation Classics in Anesthetic Journals. Intensive care medicine, 30(5), 902-910.
Bornmann, L., & Daniel, H. D. 2007. What Do We Know About The H-Index? Journal of the American Society for Information Science and Technology, 58(9), 1381-1385.
Cronin, B., & Meho, L. 2006. Using the H-Index to Rank Influential Information Scientists. Journal of the American Society for Information Science and Technology, 57(9), 1275-1278.
De Bakker, F. G., Groenewegen, P., & Den Hond, F. 2005. A Bibliometric Analysis of 30 Years of Research and Theory on Corporate Social Responsibility and Corporate Social Performance. Business & Society, 44(3), 283-317.
Dechow, P. M., Sloan, R. G., & Sweeny, A. P. 1995. Detecting Earnings Management. The Accounting Review, 70(2), 193-225.
Dubin, D., Häfner, A. W., & Arndt, K. A. 1993. Citation Classics in Clinical Dermatologic Journals: Citation Analysis, Biomedical Journals, and Landmark Articles, 1945-1990. Archives of Dermatology, 129(9), 1121-1129.
Duque, O. E. J., Cervera T. A., & Romero, R. C. 2006. A Bibliometric Analysis of Models Measuring the Concept of Perceived Quality in Providing Internet Service. Innovar, 16(28), 223-243.
Egghe, L., & Rousseau, R. 2006. An Informetric Model for the Hirsch-Index. Scientometrics, 69(1), 121-129.
Fu, H. Z., & Ho, Y. S. 2012. Bibliometric Analysis of Thermodynamic Research: A Science Citation Index Expanded-Based Analysis. INTECH Open Access Publisher.
Glanzel, W. 2006. On the Opportunities and Limitations of the H-Index. Science Focus, 1(1), 10-11.
Hirsch, J. E. 2005. An Index to Quantify an Individual's Scientific Research Output. Proceedings of the National Academy of Sciences, 102(46), 16569-16572.
Healy, P. M., & Wahlen, J. M. 1999. A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365-383.
Jones, J. J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193-228.
Kothari, S. P., Laeone, A. J., & Wasley, C. E. 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), 163-197.
Li, Y., Li, X., Xiang, E., & Djajadikerta, H. G. 2020. Financial Distress, Internal Control, and Earnings Management: Evidence from China. Journal of Contemporary Accounting and Economics, 16(3), 100210
Lee, S. M., Ribeiro, D., Olson, D. L., & Roig, S. 2007. The Importance of the Activities of Service Business in the Economy: Welcome to the Service Business. An International Journal Service Business, 1(1), 1-5.
Man, J. P., Weinkauf, J. G., Tsang, M., & Sin, J. H. D. D. 2004. Why Do Some Countries Publish More Than Others? An International Comparison of Research Funding, English Proficiency and Publication Output in Highly Ranked General Medical Journals. European Journal of Epidemiology, 19(8), 811-817.
Martinez, A. L. 2011. Do Corporate Governance Special Listing Segments and Auditing Curb Real Earnings Management and Accrual-Based Earnings Management? Evidence from Brazil. Universo Contabil, 7(4), 98-117.
Martinez, A. L., & Castro, M. A. R. 2011. The smoothing hypothesis, stock returns and risk in Brazil. BAR - Brazilian Administration Review, 8(1), 1-20.
New York University. 2008. NYU Framework 2031. Download pada tanggal 8 Juli 2020, https://www.nyu.edu/
Rahman, M., & Fukui, T. (2003). Biomedical research productivity. International Journal of Technology Assessment in Health Care, 19(1), 249-252.
Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3(4), 91-102.
Scott, W. 2009. Financial ccounting theory. Ontario: Prentice-Hall Canada Inc.
Slyder, J. B., Stein, B. R., Sams, B. S., Walker, D. M., Beale, B. J., Feldhaus, J. J., & Copenheaver, C. A. (2011). Citation Pattern and Lifespan: A Comparison of Discipline, Institution, and Individual. Scientometrics, 89(3), 955-966.
Tranfield, D., Denyer, D., and Smart, P. (2003). Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 14(3), 207-222.
Van Raan, A. F. 2006. Comparison of the Hirsch-index with standard bibliometric indicators and with peer judgment for 147 chemistry research groups. Scientometrics, 67(3), 491-502
How to Cite
Copyright (c) 2020 Dian Perwitasari, Raras Kirana Wandira, An Nurrahmawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.