The Eastasouth Management and Business
Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)

Revisiting Earnings Persistence: A Global Bibliometric Analysis of its Intellectual and Citation Structure

Loso Judijanto (IPOSS Jakarta)



Article Info

Publish Date
31 Jan 2026

Abstract

This study re-explores the literature on earnings persistence by adopting a global bibliometric approach to mapping its intellectual foundations, thematic evolution, and citation structure. Using publication data indexed in Scopus, this study applies citation analysis, co-authorship analysis, and science mapping techniques-including keyword co-occurrence, overlay, and density visualizations-generated via VOSviewer. The findings indicate that earnings persistence research is anchored around a core set of influential works and concepts, with earnings, income, and employment as central themes. Over time, the literature has evolved from an initial focus on labor market structures and human capital toward more recent emphases on wage dynamics, returns to education, and issues of discrimination and inequality. Collaboration patterns indicate the dominance of developed countries, particularly the United States, alongside emerging but still fragmented international research networks. This study systematically synthesizes several decades of scholarly output and as such clarifies the intellectual and conceptual structure of earnings persistence research, while pointing to promising directions for future inquiry. The results add to a deeper understanding of how earnings persistence has developed as a mature and interdisciplinary field spanning accounting, finance, and labor economics.

Copyrights © 2026






Journal Info

Abbrev

esmb

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

ESMB - The Eastasouth Management and Business is a peer-reviewed journal and open access three times a year (March, July and November) published by Eastasouth Institute. ESMB aims to publish articles in the field of Strategic management, Operations management, Marketing and Sales, Supply chain and ...