Incentives for Accrual-Based Earnings Management in Emerging Economies—A Systematic Literature Review with Bibliometric Analysis

In emerging economies, where the legislative and economic landscapes may significantly differ from those of advanced economies, accrual-based earnings management (AEM) is especially problematic for financial disclosure and investor trust. This paper conducts a systematic literature review and a bibl...

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Hlavní autoři:	Lonwabo Mlawu, Frank Ranganai Matenda, Mabutho Sibanda
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	MDPI AG 2025-05-01
Edice:	Administrative Sciences
Témata:	incentives emerging economies accrual-based earnings management systematic literature review bibliometric analysis
On-line přístup:	https://www.mdpi.com/2076-3387/15/6/209
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