Crises and Earnings Management: A Bibliometric and Systematic Review of Accounting Information Quality
| dc.creator | Gutiérrez Montoya, Diana | |
| dc.creator | Ramírez-Gutiérrez, Zoraida | |
| dc.date | 2026-05-07 | |
| dc.description | Objective: This paper aims to identify the key issues, evidence, and tensions reported in the scientific literature regarding Earnings Management (EM) practices and their relationship with economic, financial, or health-related crises.Design/Methodology: The review combines a bibliometric analysis of metadata with a systematic literature review, following a methodological triangulation of three protocols (PRISMA, ProKnow-C, and the Tranfield model), applied to a corpus of eighty-nine documents retrieved from the Scopus and Web of Science (WoS) databases.Findings: The Global Financial Crisis (2008) emerges as the most extensively studied crisis in the EM literature. The predominant methodological approach is quantitative, relying on econometric models. In addition, from a theoretical perspective, EM is associated with agency theory.Conclusions: Financial crises serve as incentives for firms to engage in EM, either by inflating figures to project stronger results to stakeholders, primarily investors, or by deflating them to secure economic benefits from the government or through regulatory flexibility. Evidence suggests that firms combining rigorous corporate governance and social responsibility practices are less prone to such behaviors.Originality: The study demonstrates that the key factors influencing the adoption of EM practices in crisis contexts stem from a complex interplay of incentives, regulatory constraints, and institutional factors, leading to heterogeneous and dynamic behaviors among those responsible for accounting and financial management in organizations. Moreover, the study provides an exhaustive analysis of the relevant scientific literature through methodological triangulation, linking em practices with economic, financial, and health-related crisis contexts and identifying avenues for future research. | en-US |
| dc.description | Objetivo: el objetivo principal de este artículo fue identificar en la literatura científica las problemáticas, evidencias y tensiones en la práctica contable de gestión de ganancias (EM) y su relación con los períodos de crisis (económicas, financieras y/o sanitarias).Diseño/metodología: esta revisión comprendió un análisis bibliométrico de los metadatos y una revisión sistemática de literatura siguiendo una triangulación metodológica (PRISMA, Proknow-c, y modelo Tranfield de revisión sistemática), que incluyó ochenta y nueve documentos de las bases de datos Scopus y Web of Science.Resultados: se identificó que la crisis más estudiada desde las prácticas de gestión de ganancias es la crisis financiera global (2008), la metodología predominante es de tipo cuantitativo a través de modelos econométricos y, desde el posicionamiento teórico, la EM se vincula como un asunto de agencia.Conclusiones: se concluye que las crisis financieras son un incentivo para que las empresas gestionen las ganancias, en ocasiones al alza para proyectar mejores resultados ante sus stakeholders, principalmente inversionistas, en otras a la baja para obtener beneficios gubernamentales de tipo económico o mediante flexibilización normativa y en los casos en los que las empresas vinculan prácticas rigurosas de gobierno corporativo y RSC no se presentan.Originalidad: el estudio contribuye a dilucidar que los elementos centrales para la observancia de las prácticas de EM en contextos de crisis responden a una compleja interacción de incentivos, restricciones regulatorias y factores institucionales, que generan conductas heterogéneas y dinámicas por parte de las personas responsables de la gestión contable y financiera de las organizaciones. Otra contribución del artículo es el análisis exhaustivo de la literatura científica relevante a partir de una triangulación metodológica, entre las prácticas de gestión de ganancias y los contextos de crisis, ya sean económicos, financieros o sanitarios, identificando así futuros caminos investigativos. | es-ES |
| dc.format | application/pdf | |
| dc.identifier | https://revistas.itm.edu.co/index.php/revista-cea/article/view/3515 | |
| dc.identifier | 10.22430/24223182.3515 | |
| dc.language | spa | |
| dc.publisher | Institución Universitaria ITM | en-US |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/3515/4066 | |
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| dc.rights | Copyright (c) 2026 Diana Gutiérrez Montoya, Zoraida Ramírez-Gutiérrez | en-US |
| dc.rights | https://creativecommons.org/licenses/by-nc-sa/4.0 | en-US |
| dc.source | Revista CEA; Vol. 12 No. 29 (2026); Art. e3515 | en-US |
| dc.source | Revista CEA; Vol. 12 Núm. 29 (2026); Art. e3515 | es-ES |
| dc.source | 2422-3182 | |
| dc.source | 2390-0725 | |
| dc.subject | contabilidad financiera | es-ES |
| dc.subject | crisis financiera | es-ES |
| dc.subject | devengos discrecionales | es-ES |
| dc.subject | gestión de las ganancias | es-ES |
| dc.subject | Real Earnings Management | es-ES |
| dc.subject | financial accounting | en-US |
| dc.subject | financial crisis | en-US |
| dc.subject | discretionary accruals | en-US |
| dc.subject | earnings management | en-US |
| dc.subject | real earnings management | en-US |
| dc.title | Crises and Earnings Management: A Bibliometric and Systematic Review of Accounting Information Quality | en-US |
| dc.title | Crisis y gestión de ganancias: un estudio bibliométrico y sistémico de la calidad de la información contable | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
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