Systematic Literature Review: Earning Management in Corporate Governance

DOI

10.2991/aebmr.k.220304.011How to use a DOI?

Keywords

Systematic Lirature Review; Earning Management; Corporate Governance

Abstract

This study aims to provide overall information from various studies in each scope and object of research that reveals the earnings management mechanism and its various determinants, especially flexible governance depending on the ownership structure and processes in the earnings management mechanism. This research method uses a systematic library process which consists of three stages, namely, planning, implementation, and reporting. This study uses 70 for this systematic literature based on the inclusion and exclusion criteria. Systematic literature results from all research contained in Scopus-indexed journals from 2019 to 2021. This study explains several competing hypotheses and hypotheses that have different applications between studies. Monitoring is more directed at accounting standards in America while the competing hypothesis is more directed at the Asian Region. The application of different accounting standards will result in positive or negative ownership behavior and governance functions. Variations concretely reveal the existence of research on earnings management deviation practices (manipulative) and earnings management efficiency. Conditions are determined by the structure of share ownership that gives a positive or negative value to the market value. So the essence of this literature study is to discuss the function of earnings management in corporate governance.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Yuni Ekawarti
AU  - Mohamad Adam
AU  - E. Yusnaini
AU  - Hasni Yusrianti
PY  - 2022
DA  - 2022/03/08
TI  - Systematic Literature Review: Earning Management in Corporate Governance
BT  - Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)
PB  - Atlantis Press
SP  - 78
EP  - 93
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220304.011
DO  - 10.2991/aebmr.k.220304.011
ID  - Ekawarti2022
ER  -