Resumo
O objetivo do artigo é apresentar uma revisão sistemática da literatura sobre a relação entre earnings management e financial distress. O estudo busca compreender os principais achados dessa relação: principais autores; periódicos; amostras e regiões; os proxies para as variáveis e as lacunas a serem exploradas. Para isso foi realizada uma revisão sistemática da literatura, utilizando o método Proknow-C. O banco de artigos bruto (BAB) reportou 1.477 artigos de sete bases de dados, que após seguir os passos do método Proknow-C, com apoio dos softwares Zotero e Excel, chegou-se ao portfólio bibliográfico (PB) de 36 artigos, abrangendo autores dos cinco continentes. O estudo contribui ao permitir a problematização dos conceitos, explorar os resultados apresentados, vieses, observar tendências, métodos mais utilizados nas análises e, com isso, identificar lacunas de pesquisa. Dentre os 36 artigos do PB, o periódico que se destaca na publicação do tema é o Cogent Economics & Finance, o artigo mais citado foi o de Jaggi e Lee (2002); a revista com maior JCI foi International Review of Financial Analysis e a revista com maior H-Index foi a Sustainability. Ademais, apuraram-se os proxies utilizadas para mensurar earnings management e financial distress. O artigo contribui ao identificar as abordagens e resultados de estudos contemporâneos, provenientes de periódicos de alto fator de impacto, e assim, indicar direções futuras para as pesquisas que irão se desenrolar sobre a temática. Gestores, reguladores e instituições financeiras podem utilizar os resultados deste trabalho para aprimorar suas práticas de gestão financeira.
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