Papers on “earnings management”
Research on “earnings management” in the 480 tracked journals: papers per year and category, the journals, institutions and countries publishing it, the keywords studied with it and its most-cited papers. It is not among the most frequent keywords of the last 30 days, so this page has no list of its latest papers. Also as Markdown.
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Key findings#
- From 2017 to 2026 (so far), the keyword “earnings management” appeared in 897 papers in the tracked journals, most of them in finance (455), accounting (289) and management (96).
- 126 of them were published in 2025, against 73 in 2017.
- Since 2023, the institutions with the most of these papers were Zhongnan University of Economics and Law (14), Capital University of Economics and Business (10) and Xiamen University (10).
- The journals publishing most of them were Finance research letters (77), International Review of Economics & Finance (31) and International Review of Financial Analysis (29).
- The most-cited of them is “Beyond gender diversity: How specific attributes of female directors affect earnings management” (The British Accounting Review, 2017), with 481 citations.
Papers per year#
20172026 (so far)
| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---|---|---|---|---|---|---|---|---|---|
| Finance | 24 | 27 | 34 | 38 | 34 | 49 | 53 | 71 | 76 | 49 |
| Accounting | 35 | 25 | 23 | 29 | 31 | 34 | 33 | 28 | 27 | 24 |
| Management | 12 | 16 | 12 | 7 | 8 | 7 | 6 | 7 | 12 | 9 |
| Economics | 2 | 0 | 3 | 3 | 3 | 5 | 5 | 6 | 11 | 6 |
| AI | 0 | 0 | 1 | 2 | 1 | 1 | 0 | 0 | 0 | 0 |
| Operations Research | 0 | 0 | 0 | 1 | 1 | 1 | 0 | 0 | 0 | 0 |
| Information Systems | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Tourism and Hospitality | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| Higher Education and Research | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| All categories | 73 | 69 | 73 | 81 | 79 | 97 | 97 | 113 | 126 | 89 |
Where the papers come from#
| # | Institution | Papers |
|---|---|---|
| 1 | Zhongnan University of Economics and Law | 14 |
| 2 | Capital University of Economics and Business | 10 |
| 3 | Xiamen University | 10 |
| 4 | Peking University | 8 |
| 5 | Renmin University of China | 8 |
| 6 | Central University of Finance and Economics | 7 |
| 7 | Southwestern University of Finance and Economics | 7 |
| 8 | Dongbei University of Finance and Economics | 6 |
| 9 | Jinan University | 6 |
| 10 | Shanghai University of Finance and Economics | 6 |
| # | Country | Papers |
|---|---|---|
| 1 | China | 189 |
| 2 | United States | 93 |
| 3 | United Kingdom | 48 |
| 4 | Australia | 28 |
| 5 | India | 23 |
| 6 | South Korea | 21 |
| 7 | Hong Kong | 19 |
| 8 | Italy | 12 |
| 9 | Vietnam | 12 |
| 10 | Canada | 11 |
| # | Keyword | Papers |
|---|---|---|
| 1 | corporate governance | 92 |
| 2 | real earnings management | 68 |
| 3 | Chinese listed companies | 67 |
| 4 | accrual-based earnings management | 62 |
| 5 | financial reporting quality | 44 |
| 6 | information asymmetry | 37 |
| 7 | discretionary accruals | 30 |
| 8 | earnings quality | 28 |
| 9 | financial constraints | 25 |
Most-cited papers#
| # | Citations | Per month | Title | Journal | Published | Authors |
|---|---|---|---|---|---|---|
| 1 | 481 | 4.4 | Beyond gender diversity: How specific attributes of female directors affect earnings management | The British Accounting Review | 2017-09-08 | Ammar Ali Gull, Mehdi Nekhili, Haithem Nagati et al. |
| 2 | 376 | 3.3 | The monitoring role of female directors over accounting quality | Journal of Corporate Finance | 2017-05-31 | Juan Manuel García Lara, Beatriz García Osma, Araceli Mora Enguídanos et al. |
| 3 | 348 | 3.2 | Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? | International Review of Financial Analysis | 2017-11-29 | Alaa Mansour Zalata, Venancio Tauringana, Ishmael Tingbani |
| 4 | 271 | 3.5 | Financial distress, internal control, and earnings management: Evidence from China | Journal of Contemporary Accounting & Economics | 2020-05-29 | Yuanhui Li, Li Xiao, Erwei Xiang et al. |
| 5 | 269 | 2.4 | Has goodwill accounting gone bad? | Review of Accounting Studies | 2017-05-06 | Kevin K. Li, Richard G. Sloan |
Research ideas that follow this keyword#
Cite this page
Scholar4AI. (2026). Papers on “earnings management”. Journal and Conference Research Rankings. Retrieved November 4, 2026, from https://scholar4ai.com/keywords/earnings-management
@misc{scholar4ai-keywords-earnings-management,
author = {{Scholar4AI}},
title = {Papers on “earnings management”},
year = {2026},
howpublished = {\url{https://scholar4ai.com/keywords/earnings-management}},
urldate = {2026-11-04},
note = {Journal and Conference Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}