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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Bibliographic Details
Main Authors: Lonwabo Mlawu, Frank Ranganai Matenda, Mabutho Sibanda
Format: Article
Language:English
Published: MDPI AG 2025-05-01
Series:Administrative Sciences
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Online Access:https://www.mdpi.com/2076-3387/15/6/209
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