MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS

A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits considerable momentum, found largely driven by North Americanscholars focused research groups. The main goal of the paper was to offer a thoroughlyunderstanding of what literature has achieved so far and to identify further research trends thatscholars can use. In this respect present study can guide researchers, but also given the economicimplications of the earnings management activities, our audience can comprise as wellpractitioners, accounting regulators or managers. Conclusions are developed based on the sampleassessed.