Evaluating the Effect of Financial Distress on Earnings Quality: A Bibliometric Analysis
Liyana Ab Rahman, Mohd Taufik Mohd Suffian, Siti Marlia Shamsudin

Abstract
This study uses bibliometric analysis to review the research on the effects of financial distress on earnings quality. The analysis draws on a sample of 166 articles published in the SCOPUS database between 1984 and 2022. The authors with the highest citations in SCOPUS-indexed journals were determined using a mixed qualitative-quantitative methodology, identifying Ashraf et al. as the most productive authors, and research collaboration's publications coming from the United States. The findings also revealed that most authors have at least one publication published in SCOPUS journals within the timeframe, and Leeds University Business School has the highest collaboration between researchers or authors from different organizations. The current study provides a historical overview of the prominent journals in evaluating the publication of financial distress and earnings quality activities within SCOPUS-indexed journals, thus enhancing understanding of the literature in this field and fostering interest in potential future collaborative opportunities.

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