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Isnurhadi Isnurhadi
Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Banking Performance under the Lens of Earnings Management: A Theoretical and Bibliometric Systematic Review Nyayu Khalilah Putri; Mohamad Adam; Isnurhadi Isnurhadi; Muizzuddin Muizzuddin
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp253-267

Abstract

This study conducts a systematic literature review (SLR) combined with bibliometric analysis to examine earnings management (EM) practices in the banking sector and their implications for financial performance. Following the PRISMA guidelines, the methodology employed a rigorous search strategy using specific keyword combinations, including "earnings management" and "bank", across the ScienceDirect and Scopus databases to capture relevant literature published between 2011 and 2024. Strict inclusion criteria were applied, restricting the final sample to peer-reviewed academic journal articles written in English that explicitly focused on commercial banking institutions, thereby excluding conference proceedings, book chapters, and studies on non-financial firms. This selection process yielded a final core sample of 520 articles for bibliometric mapping. The synthesis identifies key themes, including the influence of governance mechanisms, macroprudential frameworks, discretionary loan loss provisioning, and emerging issues such as digital transformation and Environmental, Social, and Governance (ESG) integration. Findings reveal that bank EM serves as both a strategic response to regulatory and market pressures and a signaling tool to maintain investor confidence. However, it often undermines transparency in reporting. Theoretically, this review extends Positive Accounting Theory by incorporating sustainability considerations and refines Signaling Theory by highlighting potential distortions in information asymmetry when disclosure quality is weak. Crucially, the conclusions offer vital policy implications for regulatory bodies. Policymakers must mandate standardized ESG-based reporting frameworks and enforce stricter oversight on discretionary loan loss provisions to curtail opportunistic accounting behavior. Additionally, macroprudential authorities should synchronize banking governance reforms with international transparency standards to insulate global financial markets from systemic risks, thereby ensuring long-term bank stability and protecting stakeholder trust in highly volatile economic environments. Keywords:  Systematic literature review, Earnings management, Bank performance.
Co-Authors Abdul Bashir Achmad Mirza Agustina Hanafi Ahmad MAULANA Ahmad Maulana AK, Syamsurijal Aldira, Zahwa Namira Andi Ricardy Purba Andriana, Isni Andriansyah, Fandi Aprilianti, Kholilah Ariwibowo, Muhammad Fajar AYU LESTARI Badia Perizade, Badia Badiah Perizade Bang, Pai Lian Dian Eka Dian Eka, Dian Dina Nurhikmawaty Dwi Intan Sari Eko Hermawan Elly Salim Esa Sukmawijaya Fadilla, Fadilla Fandi Andriansyah Febrianti, Rahma Fida Muthia Fuadah, Lukluk ghasarma, reza Husni Thamrin, Kemas Muhammad Inten Meutia Isnanta, Raden Julianti, Wilda Karimudin, Yos Kemas Muhammad Husni Thamrin Kurnia Widya Oktarini Lestari, Winda Fuji Mahiro Muzdalifah Malinda, Shelfi Marissa Deviantara Marlina Widiyanti Marlina Widiyanti, Marlina Mohamad Adam Mohamad Adam mohammad adam, mohammad Muhammad Fajar Ariwibowo Muhammad Ichsan Hadjri Muhammad Ilham Nurdin Muhammad Ridho Sahputra Muhammad Yusuf Muhammad Yusuf Muizzuddin Muizzuddin Mukhtaruddin Mukhtaruddin Muthia, Fida Muzdalifah, Mahiro Nandya Sarah Utami Natalia Christy Tarigan, Chindy nenden nenden Novayanti Simalango Nurdin, Muhammad Ilham Nurul Azmi Nyayu Khalilah Putri Pai Lian Bang Perdamean, Chrisman Frans Puspita, Reni Ayu Raden Isnanta Rahmalia Rahmalia Rahmalia, Rahmalia Restu Wendiyanto Utomo REZA GHASARMAN, REZA Rudy Noor Muktamar Ryanza Arief Hidayah Samadi W. Bakar Sherli Wahyuni Dwi Afriani Suhel Suhel Sulastri Sulastri Sulastri Susilo, Anindito Susilo, Anindito Syapril Junaidi Syunikitta, Mirwanti Taqiuddin, Ahmad Taufik . Taufik Taufik Tien Yus Tini Tien Yustini, Tien Titi Hasanah Ulfa, Rafidah UMAR HAMDAN AJ, UMAR Wiharti, Gema Yanovi, Ana Yos Karimudin YULIA SAFTIANA, YULIA Yuliani . Yuliani Yuliani Yuliani Yuliani Zahwa Namira Aldira Zakaria Wahab Zakaria Wahab, Zakaria Zunaidah Zunaidah