Resumen

MACHADO, Débora; BENETTI, Juliana  y  BEZERRA, Francisco. Analysis of scientific production of earnings management in Brazilian and international accounting journals. Rev. Portuguesa e Brasileira de Gestão [online]. 2011, vol.10, n.4, pp.50-66. ISSN 1645-4464.

As a contribution to research the topic of earnings management, this study sought to answer the following research question: is characterized as the scientific literature on earnings management in Brazilian and international accounting periodicals? The literature review is directed to present concepts and previous studies on earnings management. The design methodology called the study as exploratory, descriptive bibliometric, documentary and qualitative. We used content analysis to decompose the 15 accounting journals, and articles found in 6394 and 72 on the subject. The results show that: the authors of articles are studied in number of 128, 40% of treated subjects were contained in the subject and 26% in accounting and finance. The main references used the most often cited was Dechow, Sloan and Sweeney (1995), 5,9% of the total of 555 specific references, about the authors of the seminal theme stood out Dechow, Sloan and Skinner, which appear in references more than 50 times each. These are some of the information the survey revealed, emphasizing that Brazilian researches are needed so that the subject can become developed, scientifically organized and structured in the country.

Palabras clave : Scientific Production; Earnings Management; Bibliometrics.

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