Understanding the impact of leverage on earnings management: a bibliometric analysis

This study conducts a comprehensive bibliometric analysis of research on leverage and earnings management, using data from the SCOPUS database and the VOSviewer tool to examine over 80 publications from 1981 to 2024. The analysis highlights a substantial increase in scholarly output, with publications rising from 54 in 2015 to 142 in 2023, indicating a growing academic interest in this area. Peaks in research activity were notably observed in 2020 and 2023, reflecting intensified focus and significant advancements. Key contributors include prominent institutions such as the University of Thessaly and the University of Economics Ho Chi Minh City, alongside influential scholars like Bowen, Robert M., and Lacey, John M. The keyword analysis reveals "Earnings Management" and "Leverage" as central themes, while co-citation analysis underscores the foundational impact of authors like Shleifer, Dechow, and Myers. This bibliometric review provides a valuable overview of research trends, institutional contributions, and core themes, offering insights into the evolving landscape of leverage and earnings management. The findings shed light on the trajectory of academic interest and highlight key players and thematic areas that will guide future research directions in this field.