Publication: The Effect of Corporate Social Responsibility on Earnings Management: Bibliometric Review
Authors
León-Gómez, Ana ; Santos Jaén, José Manuel ; Serrano Madrid, José
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Publisher
MDPI
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DOI
https://doi.org/10.3390/ijfs9040068
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info:eu-repo/semantics/article
Description
© 2021 by the authors. This article is an open access article distributed under the terms and
conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/ 4.0/).
This document is the Published version of a Published Work that appeared in final form in International Journal of Financial Studies. To access the final edited and published work see https://doi.org/10.3390/ijfs9040068
Abstract
This review aims to study the knowledge development and research dissemination on
the influence of Corporate Social Responsibility (CSR) on earnings management through a social
network approach using a bibliometric review. A systematic bibliometric review was carried out on
329 papers obtained from the Clarivate Analytics Web of Science (WoS) Core Collection database.
The data were analyzed by year, journal, author, institution, country, affiliation, subject area and
term analysis. The results reveal the growing interest of researchers in studying the impact of CSR.
Although the USA and China dominate publication production, there are a large number of authors
from more than 50 countries around the world. The results also show that being prolific does not
imply being influential in this area. The keyword patterns showed some interesting potential areas
of study on this topic. The findings of this paper provide insight to the research on the analysis of the
influence of CSR on earnings management. The most important findings consist of a number of gaps
in the literature, such as gender diversity, voluntary disclosure of information and existence of an
audit committee, among others, that allow for future fields of research to improve the analysis of the
influence of CSR in EM. This research should also prove helpful to managers, owners and auditors.
This is the first bibliometric review developed on this topic and it can be extrapolated to any place in
the world.
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Citation
International Journal of Financial Studies 2021, 9(4), 68
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