| 基于科学知识图谱的盈余管理研究前沿分析 |
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| 引用本文： | 姚宏,魏海玥. 基于科学知识图谱的盈余管理研究前沿分析[J]. 管理评论, 2012, 0(6): 137-145 |
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| 作者姓名： | 姚宏 魏海玥 |
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| 作者单位： | 大连理工大学管理与经济学部 |
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| 基金项目： | 国家自然科学基金项目(71172136);教育部人文社科项目(10YJC630346);教育部新世纪优秀人才支持计划(NCET-10-0281);辽宁省经济社会发展课题(2011lslktjjx-20);中央高校基本科研业务费(DUT12RW434) |
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| 摘 要： | 针对当前国内外盈余管理实证研究中存在的信息量繁多、关系错综复杂、研究脉络不清晰等问题,运用科学计量学信息可视化方法,绘制了盈余管理研究的科学知识图谱,进一步明晰了盈余管理研究领域的核心研究群体、权威专家、主要国家或地区、核心期刊,以及各自的平行关系。研究全面展示了盈余管理研究的前沿网络图景,对于研究者全面掌握盈余管理研究领域的发展历程和前沿状况,明晰研究方向和研究脉络具有一定参考意义。
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| 关 键 词： | 科学知识图谱 盈余管理 前沿分析 |
The Frontier Analysis of Earnings Management Based on Mapping Knowledge Domains |
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| Yao Hong and Wei Hai. The Frontier Analysis of Earnings Management Based on Mapping Knowledge Domains[J]. Management Review, 2012, 0(6): 137-145 |
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| Authors: | Yao Hong and Wei Hai |
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| Affiliation: | Yao Hong and Wei Haiyue(The Faculty of Management and Economics,Dalian University of Technology,Dalian 116024) |
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| Abstract: | Given the overwhelming information,complex relationships and unclear context in the empirical study of earnings management at home and abroad,this paper applies scientific metrology information visualization,draws a scientific knowledge map of earnings management research,and further clarifies the core research groups,leading experts,main countries or regions,core journals in the field of earnings management,as well as their parallel relationship.The study displays comprehensively a forward network picture of earnings management researches,which as is helpful for researchers to grasp the earnings management’s development process and frontier research direction,and to clarify the direction and the research context. |
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| Keywords: | mapping knowledge domains earnings management frontier analysis |
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