Earnings Management: Literature Study of Current Development

Abstract

 This study purposes to provide a broad overview of current earnings management through a literature study for the 2017-2022 period. Structured Literature Review (SLR) is used to investigate how earnings management develops and focuses. This study uses keywords such as “Profit” and “Earnings Management” to identify studies that are relevant to a particular topic. A total of 27 published studies were found. This study identifies the main directions of Earnings Management research in the 2017-2022 period and discusses several important aspects of the research, namely methodology, research methods, and theory used. To enrich the results, this study defines the scope, type of industry, topics and variables used in this research. This study provides insight into future earnings management research that is used by researchers to develop Earnings Management research.