Corporate social responsibility and earnings management: The future research direction

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Abstract

A bibliometric analysis of the literature (Zupic & Cater, 2015) was carried out to analyze the trends and conclusions of studies on earnings management and corporate social responsibility (CSR). This study examined 177 Scopus-indexed papers published between 2008 and 2022. R-Biblioshiny was then used to process the data and create a citation matrix and bibliometric network that could be visualized and interpreted. VOSviewer and further investigations were also conducted. The results of the data analysis show a drastic uptrend in the studies on CSR and earnings management over the years. The data also revealed Spain as the most influential nation, and Corporate Social Responsibility and Environmental Management as the journal with the strongest influence. An article with 845 citations was published in the Accounting Review journal based on the Co-Occurrence Network. In 2019, the focus of the research was on “corporate governance”, “investor protection”, and “financial performance”, whereas in 2021, “stakeholder theory” and “board diversity” were important buzzwords. Kim Y., Park M. S., and Wier B. are the most cited authors for co-citation analysis. This study also showed Martinez Ferrero J. as the most influential author. The results of this study provide insights into the future roadmap of studies on CSR and earnings management.

Keywords: Corporate Social Responsibility, CSR, Earnings Management, Bibliometric, Biblioshiny, VOSviewer

Authors’ individual contribution: Conceptualization — R. and R.R.J.; Methodology — R. and R.R.J.; Formal Analysis — R. and R.R.J.; Investigation — R.; Writing — Original Draft — R.; Writing — Review & Editing — R. and R.R.J.; Supervision — R.R.J.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M14, M41, Q56

Received: 17.07.2023
Accepted: 12.08.2024
Published online: 16.08.2024

How to cite this paper: Ratna, & Junaidi, R. R. (2024). Corporate social responsibility and earnings management: The future research direction. Corporate & Business Strategy Review, 5(4), 20–30. https://doi.org/10.22495/cbsrv5i4art2