ISSN: 2225-8329
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This study aims to identify the current and future trends of accounting conservatism by analyzing all original articles related to accounting conservatism over the past three decades using bibliometric analysis and the VOSviewer program to distinguish the number of articles, countries, journals, educational institutions, and the most productive authors in this field, as well as the most cited articles and the most frequently repeated keywords. A total of 1,159 publications classified as references in the Scopus database between 1994 and 2024 were identified, and all publications before 1994 were excluded, with 644 articles being the most relevant selected for bibliometric analysis. The study's results showed that developed countries, such as the United States, China, and the United Kingdom, have made significant contributions to the field of accounting conservatism over the past three decades. These contributions were made by prominent authors such as Lobo, G. J., Ahmed, A.S., Jaggi, B., Khalifa, M., Pae, J., and Zhang, F., who belong to various educational institutions such as the University of Houston, Xiamen University, University of Sfax, Université de la Manouba, and FSEG Sfax - Faculté des Sciences Économiques et de Gestion de Sfax. The study also indicated that topics such as accounting conservatism, conservatism, corporate governance, conditional conservatism, information asymmetry, earnings management, and financial reporting were among the most common keywords during the period from 1994 to 2024.
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