Two Decades of Earnings Management Research in MENA Countries: Insights from a Bibliometric Analysis

Abstract

Earnings management has gained global attention, particularly in academic research within the MENA region. This study employs bibliometric analysis using data from the Dimensions AI database from 2005 to 2024, utilizing bibliometric software for visualization and analysis of publication trends, citation counts, authorship networks, and keyword co-occurrence patterns. The study analyzed 299 publications, finding a 20.93% average annual increase in scientific output over the past two decades. The Journal of Accounting in Emerging Economies ranks as the top publication. Regionally, Egypt leads the MENA countries with 23 publications, followed by Jordan (20) and Saudi Arabia (13). The most impactful authors are affiliated with the leading universities in the MENA region. Key recurring terms in the literature include earnings management, earnings quality, and management evidence. This study contributes to the discourse on earnings management by offering a bibliometric analysis focused on the MENA region, highlighting the evolution of research interest in emerging economies and identifying opportunities for further investigation into nuanced aspects and underlying dynamics. The study has limitations, relying solely on the Dimensions AI database, which may narrow its findings. Future research should use a broader bibliometric dataset and aim to develop a stronger conceptual framework while identifying emergent themes to enhance the understanding of earnings management in MENA countries and beyond.