2026-10-09T18:41:30Z https://api.figshare.com/v2/oai

oai:figshare.com:article/33868681 2026-09-16T23:36:30Z category_25294 category_25306 item_type_3 month_year_09_2026

Screening, Clustering, and Article-Selection Data for: Earnings Management and Sustainability Disclosure — A Bibliometric and Systematic Literature Review Manuel Soto-Pérez (24999783) Fernando Ledezma-López (24999781) Ma. Guadalupe Torres-Pulido (24999785) Financial accounting Sustainability accounting and reporting earnings management sustainability disclosure corporate social responsibility ESG bibliometric analysis systematic literature review bibliographic coupling <p dir="ltr">This dataset supports the manuscript "Earnings Management and Sustainability Disclosure: A Bibliometric and Systematic Literature Review" (Ledezma-López, Torres-Pulido & Soto-Pérez; Cogent Business & Management, Ms. No. 268787376). It contains three files documenting the screening, clustering, and article-selection stages of the review: (1) the PRISMA-style screening dataset for all 410 records identified through Scopus, with inclusion/exclusion decisions and reasons; (2) the bibliographic-coupling network of the 250 (of 303) clustered documents; and (3) the 72 documents selected for the in-depth systematic review. See the accompanying README for full documentation of each file and how they relate.</p> 2026-09-16T23:36:30Z Dataset Dataset 10.6084/m9.figshare.33868681.v1 https://figshare.com/articles/dataset/Screening_Clustering_and_Article-Selection_Data_for_Earnings_Management_and_Sustainability_Disclosure_A_Bibliometric_and_Systematic_Literature_Review/33868681 CC BY 4.0