Scientometric Study of Earnings Management Research in Iran
Scientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. The purpose of this article was to study the scientometrics of earnings management re...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2022-03-01
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| Series: | بازیابی دانش و نظامهای معنایی |
| Subjects: | |
| Online Access: | https://jks.atu.ac.ir/article_14073_a5226700ed00e53ffe32b7233346646b.pdf |
| _version_ | 1827585631598936064 |
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| author | Younes Nobakht Maryam Nobakht |
| author_facet | Younes Nobakht Maryam Nobakht |
| author_sort | Younes Nobakht |
| collection | DOAJ |
| description | Scientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. The purpose of this article was to study the scientometrics of earnings management research in Iran. The research is applied and has been done using the quantitative content analysis method. The statistical population of research includes all scientific journals in the educational disciplines of accounting and finance that have published articles in this field. The research time limit was also 26 years from 1992 to early 2018. The research findings reveal that with a distance of 37 years from other countries, earnings management research in Iran started in 2003. With 14% of the total, real earnings management-related research also has a small share of this type of research in Iran. The modified Jones model (1991) with 56% in the section of accrual earnings management models and the Roychowdhury model (2006) with 55% in the real earnings management models section have been used more by researchers than other earnings management discovery models. From the total of 7012 references cited in the articles, 73% were English, and 27% were Persian. Anyway, given the importance of the issue, the small number of studies conducted in this field, especially in real earnings management, emphasizes the need to pay more attention to this field, which is done to prevent and detect earnings management. |
| first_indexed | 2024-03-08T23:49:23Z |
| format | Article |
| id | doaj.art-07a2bffde0fc4e2f9b54d0647fa50650 |
| institution | Directory Open Access Journal |
| issn | 2980-8243 2783-1795 |
| language | fas |
| last_indexed | 2024-03-08T23:49:23Z |
| publishDate | 2022-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | بازیابی دانش و نظامهای معنایی |
| spelling | doaj.art-07a2bffde0fc4e2f9b54d0647fa506502023-12-13T11:14:25ZfasAllameh Tabataba'i University Pressبازیابی دانش و نظامهای معنایی2980-82432783-17952022-03-019309311810.22054/jks.2020.55723.137314073Scientometric Study of Earnings Management Research in IranYounes Nobakht0Maryam Nobakht1Ph.D., Department of Finance and accounting, Faculty of Economics and Administrative Sciences, University of Selcuk, Konya, TurkeyPh.D. Student in Finance, Faculty of Management, University of Istanbul, Istanbul, TurkeyScientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. The purpose of this article was to study the scientometrics of earnings management research in Iran. The research is applied and has been done using the quantitative content analysis method. The statistical population of research includes all scientific journals in the educational disciplines of accounting and finance that have published articles in this field. The research time limit was also 26 years from 1992 to early 2018. The research findings reveal that with a distance of 37 years from other countries, earnings management research in Iran started in 2003. With 14% of the total, real earnings management-related research also has a small share of this type of research in Iran. The modified Jones model (1991) with 56% in the section of accrual earnings management models and the Roychowdhury model (2006) with 55% in the real earnings management models section have been used more by researchers than other earnings management discovery models. From the total of 7012 references cited in the articles, 73% were English, and 27% were Persian. Anyway, given the importance of the issue, the small number of studies conducted in this field, especially in real earnings management, emphasizes the need to pay more attention to this field, which is done to prevent and detect earnings management.https://jks.atu.ac.ir/article_14073_a5226700ed00e53ffe32b7233346646b.pdfscientometricscontent analysisearnings management researchesiranian accounting and finance journals |
| spellingShingle | Younes Nobakht Maryam Nobakht Scientometric Study of Earnings Management Research in Iran بازیابی دانش و نظامهای معنایی scientometrics content analysis earnings management researches iranian accounting and finance journals |
| title | Scientometric Study of Earnings Management Research in Iran |
| title_full | Scientometric Study of Earnings Management Research in Iran |
| title_fullStr | Scientometric Study of Earnings Management Research in Iran |
| title_full_unstemmed | Scientometric Study of Earnings Management Research in Iran |
| title_short | Scientometric Study of Earnings Management Research in Iran |
| title_sort | scientometric study of earnings management research in iran |
| topic | scientometrics content analysis earnings management researches iranian accounting and finance journals |
| url | https://jks.atu.ac.ir/article_14073_a5226700ed00e53ffe32b7233346646b.pdf |
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