Exploring IFRS adoption and earnings management: a bibliometric analysis of scholarly research

This study performs a comprehensive bibliometric analysis to explore the intricate relationship between International Financial Reporting Standards (IFRS) and earnings management, a crucial issue in the realm of global financial reporting. Leveraging the SCOPUS database, we examined over 1,400 publications spanning from 2005 to 2024. The analysis utilized VOSviewer to dissect various aspects of the research landscape, including citation patterns, co-citation networks, keyword co-occurrence, co-authorship dynamics, and bibliographic coupling. The central issue addressed by this study is the ongoing debate regarding how the adoption of IFRS impacts earnings management practices, particularly across different economic contexts. This study is significant for its ability to map the global research landscape, providing insights into both the positive impacts of IFRS on curbing earnings manipulation and the persistent challenges it presents, especially in emerging markets. Our findings reveal prominent contributors to the field, such as Christian Leuz and Luzi Hail, and highlight key research themes, including corporate governance and financial reporting quality. The analysis also identifies critical gaps in the literature, such as the nuanced effects of IFRS in various regional contexts and the evolution of new earnings management techniques as standards continue to develop. By offering a detailed overview of current research trends, this study provides valuable insights for academics, practitioners, and policymakers. It not only underscores the progress made in understanding the role of IFRS in mitigating earnings management but also suggests future research directions to further enhance the comprehension and implementation of IFRS standards.