Content Analysis of Earning Management Researches

Subject Areas : Management Accounting

Nayerehsadat Hoseini ¹ , Reza Gholami Jamkarani ²

1 - MSc graduate in Accounting, Islamic Azad University, Qom Branch, Islamic Azad University, Qom, Iran
2 - Assistant professor of accounting department, Qom Branch, Islamic Azad University, Qom, Iran

Received: 2016-11-06 Accepted : 2017-01-04 Published : 2017-12-22

Keywords: Earning management researches, Accounting articles, Content analysis,

Abstract :

This research analyses the content of published earnings management researches. We examine occurred changes in earnings management researches and their causes by studying published earnings management articles in top 5 global accounting journals, for 1996-2016, that include 196 articles. Our results show the largest number of earnings management articles, 7.65%; have published in 2006, 2008 and 2010. Most of these articles, 37.24%, have published by Accounting Review and the largest number, 13.70%, have been in 2002. Also the dominant approach is accrual approach, 59.70%, in articles. We find that among academic institutions, New York University had the highest contribution, 3.34%. The most useful model has been Jones model (1991), 24.60%, and Modified Jonnes model (1995), is in second place, 21.93%. Correlation study is most useful research method, 59.18%, in articles. Earnings management is independent variable in most articles, 64.29%. The relation between earnings management and other variables is significant, in most articles, 95%, which shows their information content and validity of measuring. The findings of the research indicate significant contribution in the East Asia countries(9.57%) and United States and real earnings management approach in articles after enactment SOX in 2002, in response to economic events such as the financial crisis in East Asia and America and enactment SOX.

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