Factors affecting accounting information quality: Literature review and bibliometric analysis on earnings management applications and its measurement

The aim of this thesis is to address the earnings management and techniques that affect the quality of accounting information and to present a bibliometric analysis of studies in both national and international literature. In the first section, accounting information quality is examined within a conceptual framework and the factors that affect the quality of the information in question are explained. In the second section, the concept of earnings management is presented with its purposes and reasons, and its techniques are emphasized. In the last section, a bibliometric analysis of academic studies conducted in national and international fields is presented. In the bibliometric analysis of the earnings management concept conducted in two different databases, national and international, a total of 1483 scientific studies were examined between the years 2002-2024. While creating the data set, Dergipark was used for national publications and Scopus database was used for international publications. Keyword network map, co-authorship network map, density map and layer map were created for both literature fields using VOSviewer software. In the bibliometric analysis of national and international literature; since a sufficient data set could not be obtained to make comparisons in the national literature, the two literature fields were considered together. As a result of the study; earnings management practices have the capacity to negatively affect the quality of accounting information. However, managers tend to present the financial status of companies differently within the scope of their discretion during the financial reporting process. Managerial interventions on reports are made through accruals. The measurement and determination of earnings management techniques are also examined in this context in the literature. According to the findings obtained as a result of the bibliometric analysis, it is seen that the subject of accounting information quality and earnings management is addressed more comprehensively and from a micro perspective in the international literature. Since the number of studies in the national literature is very few and therefore narrow in scope, a direct comparison with the international literature could not be made.