Earnings Management in Brazil: an Analysis in a Sociometric Perspective and Bibliometric

Abstract

This study combines the Social Network Analysis to bibliometric studies in the field of scientific production in Earnings Management in Brazil, in order to achieve an understanding of the development of research in this area of the country, as well as their bases of support for advancement or consolidation of knowledge generated. We carried out a bibliometric study, analyzing 39 articles drawn from the main vehicles for publication in Accounting in Brazil, and sociometric (social networks), employing the software PAJEK®. The papers, obtained through a longitudinal cut of six years, comprised between 2004 and 2009, were selected from the keywords “Gerenciamento de Resultados” and “Earnings Management.” Subsequently, we proceeded to analyze the institutions and the most prolific authors in the sample, as well as the most referenced authors. It also analyzed the relationships in their networks. The main results, emphasize are that despite the Brazilian study of Earnings Management is on the rise in the number of published articles, the fact that the increased every year studied, the field of scientific literature in this area is not consolidated and is characterized by the existence of networks of relationships rather than cohesive and integrated between authors and between institutions, indicating that many connections can still be established. However, it is also observed that a small group of authors has become a reference in the subject, as cited in a significant percentage of the studies.