Earnings Management and Corporate Social Responsibility: Bibliometric Analysis for the Period (2007-2024)

Abstract

This study aims to review the literature regarding the relationship between earnings management and corporate social responsibility (CSR). It utilizes a bibliometric analysis approach using the OpenAlex database to examine scholarly articles published between 2007 and 2024, with the objective of analysing research trends, citation counts, authorship networks, and keyword patterns. The study encompasses 171 scholarly publications from 107 peer-reviewed English-language journals. Findings reveal a 23.67% growth in scientific output, indicating increasing interest in this research area over time. Results also show that Indonesia leads the list of most productive countries with 35 publications, followed by China (18 publications) and Tunisia (14 publications). At the institutional level, the University of Sfax ranks first with 15 publications, followed by Politeknik Keuangan Negara Stan with 13 publications. The journal Sustainability tops the list of journals by publication volume, featuring 17 articles related to earnings management and CSR during the study period. Furthermore, the results indicate that the most influential authors in this field are affiliated with leading research institutions. Finally, the study highlights that the most frequently recurring terms in the literature include "earnings management," "social responsibility," and "corporate-stakeholder relations."

In general, the study addressed the trend and growth of research concerning earnings management and social responsibility, highlighting the need for further investigation in this area. However, as the study relied exclusively on data from the OpenAlex database, future research should expand its scope to include other databases, such as Scopus and Web of Science (WoS) to develop theatrical a framework that enhances our understanding of the phenomenon of this study.