International Financial Reporting Standards and Earnings Management: A Global Research Landscape Analysis

This study provides a comprehensive bibliometric analysis of global scholarly research on International Financial Reporting Standards (IFRS) adoption and earnings management (EM) using data retrieved from the Scopus database spanning 2005 to 2025. A total of 398 publications were analyzed using tools such as biblioMagika®, VOSviewer, and OpenRefine to examine publication trends, citation performance, thematic evolution, and collaborative networks. The analysis revealed a growing academic interest, with a citation per paper average of 20.10 and an h-index of 46, indicating strong and sustained scholarly impact. Most research contributions emerged from the domains of Business, Accounting, and Economics, though interdisciplinary links with Social Sciences, Environmental Studies, and Decision Sciences were also evident. Highly cited works were clustered around themes such as the quality of financial reporting, real and accrual-based earnings management, regulatory enforcement, and IFRS’s impact across jurisdictions. Prominent authors like Jeanjean, Stolowy, and Christensen, along with key journals such as the European Accounting Review and Journal of Accounting and Public Policy, were identified as intellectual anchors in the field. Network visualizations of citations, co-authorship, and keyword co-occurrence revealed a maturing research structure with increasing global collaboration and conceptual diversification. The findings highlight that while the IFRS-EM literature has developed significantly, opportunities remain to explore underrepresented regions, embrace emerging topics like sustainability reporting and digital governance, and foster cross-disciplinary integration. This bibliometric review contributes to mapping the intellectual landscape and offers critical direction for future research trajectories in financial reporting and earnings quality scholarship.

IFRS; Earnings Management; Bibliometric Analysis; Scopus; VOSviewer

1. Ahmi, A. (2023). OpenRefine: An approachable tool for cleaning and harmonizing bibliographical data. 11th International Conference on Applied Science and Technology 2022 (11th ICAST 2022), AIP Conference Proceedings, 2827, 030006-1–030006–030011. [Google Scholar] [Crossref]

2. Ahmi, A. (2024). biblioMagika. Available from https://bibliomagika.com [Google Scholar] [Crossref]

3. Almaharmeh, M. I., Liu, J., & Iskandrani, M. (2024). Analyst coverage and real earnings management: Does IFRS adoption matter? Heliyon, 10(11). [Google Scholar] [Crossref]

4. Azzali, S., Mazza, T., Reichelt, K. J., & Wang, D. (2021). Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory, 40(4), 1–25. [Google Scholar] [Crossref]

5. Baig, M., & Khan, S. A. (2016). Impact of IFRS on earnings management: Comparison of pre-post IFRS era in Pakistan. Procedia - Social and Behavioral Sciences, 230, 343–350. [Google Scholar] [Crossref]

6. Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1–2), 1–24. [Google Scholar] [Crossref]

7. Capkun, V., Collins, D. W., & Jeanjean, T. (2012). Does adoption of IAS/IFRS deter earnings management? SSRN. https://doi.org/10.2139/ssrn.562760 [Google Scholar] [Crossref]

8. Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption? European Accounting Review, 24(1), 31–61. [Google Scholar] [Crossref]

9. Doukakis, L. C. (2014). The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy, 33(6), 551–572. [Google Scholar] [Crossref]

10. Filip, A., & Raffournier, B. (2014). Financial crisis and earnings management: The European evidence. International Journal of Accounting, 49(4), 455–478. [Google Scholar] [Crossref]

11. Fuad, F., Juliarto, A., Prasetyo, A. B., & Fahlevi, A. R. (2022). Early compliance with IFRS 16, earnings management, and corruption: Evidence from Southeast Asia. Cogent Business & Management, 9(1), 2141092. [Google Scholar] [Crossref]

12. Garfatta, R. (2021). Corporate social responsibility and earnings management: Evidence from Saudi Arabia after mandatory IFRS adoption. The Journal of Asian Finance, Economics and Business, 8(9), 189–199. [Google Scholar] [Crossref]

13. Gbadebo, A. D. (2023). Does IFRS impact earnings management of the JSE firms. Jurnal Dinamika Akuntansi, 15(1), 99–115. [Google Scholar] [Crossref]

14. Hakim, L., Rahayu, D., & Endri, E. (2022). Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia. Problems and Perspectives in Management, 20(1), 367–377. [Google Scholar] [Crossref]

15. Hasan, M. T., Hossain, M. K., Rekabder, M. S., Molla, M. S., & Ashif, A. S. M. (2022). IFRS adoption and real earnings management in Bangladesh: The role of board characteristics. Cogent Business & Management, 9(1), 2094587. [Google Scholar] [Crossref]

16. Hashed, A., & Almaqtari, F. (2021). The impact of corporate governance mechanisms and IFRS on earnings management in Saudi Arabia. Accounting, 7(1), 207–224. [Google Scholar] [Crossref]

17. Houqe, M. N., van Zijl, T., Dunstan, K., & Karim, A. K. M. W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. International Journal of Accounting, 47(3), 333–355. [Google Scholar] [Crossref]

18. Iatridis, G. (2010). International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis, 19(3), 193–204. [Google Scholar] [Crossref]

19. Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480–494. [Google Scholar] [Crossref]

20. Leventis, S., Dimitropoulos, P. E., & Anandarajan, A. (2011). Loan loss provisions, earnings management and capital management under IFRS: The case of EU commercial banks. Journal of Financial Services Research, 40(1–2), 103–122. [Google Scholar] [Crossref]

21. Liu, C., Yao, L. J., Hu, N., & Liu, L. (2011). The impact of IFRS on accounting quality in a regulated market: An empirical study of China. Journal of Accounting, Auditing & Finance, 26(4), 659–676. [Google Scholar] [Crossref]

22. Nnadi, M., Keskudee, A., & Amaewhule, W. (2023). IFRS 9 and earnings management: The case of European commercial banks. International Journal of Accounting & Information Management, 31(3), 504–527. [Google Scholar] [Crossref]

23. Pelucio-Grecco, M. C., Geron, C. M. S., Grecco, G. B., & Lima, J. P. C. (2014). The effect of IFRS on earnings management in Brazilian non-financial public companies. Emerging Markets Review, 21, 42–66. [Google Scholar] [Crossref]

24. Rioui, S. E. I., Rigar, M. S., & Grine, A. (2021). The impact of mandatory IFRS adoption on earnings management: Evidence from Morocco—A multinomial logit approach. Journal of Physics: Conference Series, 1743(1), 012013. [Google Scholar] [Crossref]

25. Rudra, T., & Bhattacharjee, D. (2012). Does IFRS influence earnings management? Evidence from India. Journal of Management Research, 4(1), 1–13. [Google Scholar] [Crossref]

26. Selem, E. A., & Elkholy, M. A. A. (2025). The impact of International Financial Reporting Standards (IFRS) on earnings management behavior: Evidence from commercial banks in the Kingdom of Saudi Arabia. Alexandria Journal of Accounting Research, 9(1), 81–130. [Google Scholar] [Crossref]

27. Zéghal, D., Chtourou, S., & Sellami, Y. M. (2011). An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. Journal of International Accounting, Auditing and Taxation, 20(2), 61–72. [Google Scholar] [Crossref]

28. Van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. [Google Scholar] [Crossref]

• A Study on Customer Awareness on Green Banking Intiatives
• Analysis of Financial Performance and Operational Efficiency of State Bank of India Using the CAMEL Framework
• Roles and Performance of India Post Payment Bank (IPPB) With Special References to Shivamogga District
• Enhancing Transactional Security in U.S. Banking Systems by Implementing OTP-Based Two-Factor Authentication to Mitigate Debit and Credit Card Fraud
• Effect Financial Technology Credit, Credit Sharing and Bank Regulation on the Performance of Microfinance Institutions in Kisumu City