Purpose: Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach: This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored. Findings: The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises). Originality/value: This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
File in questo prodotto:
Non ci sono file associati a questo prodotto.