Younes Nobakht; Maryam Nobakht
Abstract
Scientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. The purpose of this article was to study the scientometrics of earnings management research ...
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Scientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. The purpose of this article was to study the scientometrics of earnings management research in Iran. The research is applied and has been done using the quantitative content analysis method. The statistical population of research includes all scientific journals in the educational disciplines of accounting and finance that have published articles in this field. The research time limit was also 26 years from 1992 to early 2018. The research findings reveal that with a distance of 37 years from other countries, earnings management research in Iran started in 2003. With 14% of the total, real earnings management-related research also has a small share of this type of research in Iran. The modified Jones model (1991) with 56% in the section of accrual earnings management models and the Roychowdhury model (2006) with 55% in the real earnings management models section have been used more by researchers than other earnings management discovery models. From the total of 7012 references cited in the articles, 73% were English, and 27% were Persian. Anyway, given the importance of the issue, the small number of studies conducted in this field, especially in real earnings management, emphasizes the need to pay more attention to this field, which is done to prevent and detect earnings management.
Maryam Nobakht; Younes Nobakht
Abstract
Content analysis of journals by identifying the characteristics of the information recorded in the articles helps the editors of the journals to identify the strengths and weaknesses of the journal. The objective of this research is to study the knowledge and content flow of articles in the journal of ...
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Content analysis of journals by identifying the characteristics of the information recorded in the articles helps the editors of the journals to identify the strengths and weaknesses of the journal. The objective of this research is to study the knowledge and content flow of articles in the journal of accounting knowledge as one of the most prestigious scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2019. This research is a scientometrics study and using the content analysis method (quantitative approach). The population of the study consisted of all the articles published in the journal that were all selected as a statistical sample. The research data were also collected using a checklist tool and statistical analysis using Excel software. Findings of the research show that in 285 articles published during these years, 696 authors have contributed, of which MA degree with 34% and assistant professors with 30% are at the top of the table are the authors of this journal. Among the universities and educational institutions, Shiraz University is ranked first with 25 articles, and the University of Tehran is ranked second with 34 articles. In terms of topic orientation, 83% of the publications are in the field of financial accounting and auditing with 10% in the next rank. From the total 8179 references cited in the articles, 73% were in English and 27% in Persian.
Younes Nobakht; Maryam Nobakht
Abstract
Purpose: The objective of this research is to study the knowledge and content of the articles of two quarterly journal of accounting advances as one of the top scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2018.Metholdology: This research ...
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Purpose: The objective of this research is to study the knowledge and content of the articles of two quarterly journal of accounting advances as one of the top scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2018.Metholdology: This research is a scientometrics study and using content analysis method (quantitative approach). The population of the study consisted of all the articles published in the journal that were all selected as statistical sample (N = 170). The research data were also collected using a checklist tool and statistical analyzed using Excel software.Findings: Findings of the research show that in 170 articles published during these years, 417 authors participated, of which 354 were men and 63 women were women. Considering the level of education and scientific ranking of the authors, MA degree with 33% and assistant professors with 29% are in the top of the ranking list of authors. In the meantime, 3% of articles have only one author and 97% are the results of grouping work. Among the universities and scientific centers, Shiraz university with 48 articles ranked first and university of Esfahan with 15 papers ranked second. In terms of topic orientation, 79% of the publications are in the field of financial accounting and auditing with 11%, in the next rank. From total of 5864 references cited in the articles, 72% were in English and 28% in Persian.
