The purpose of this research is to conduct a bibliometric analysis of studies that address earnings management and corporate valuation together. Bibliographic data for the bibliometric analysis were collected from the WoS (Web of Science) and Scopus databases on August 8, 2024.

To collect the data, the following search terms were used: "earning$ management" OR "discretionary accrual$" OR "abnormal accrual" OR "real activit manipulation" OR "income smoothing" OR "earning$ manipulation" OR "accrual* earning$ management" OR "accrual* based earning$ management" OR "real earning$ management" OR "real based earning$ management" OR "real and accrual* based earning$ management" OR "accrual* and real based earning$ management" OR "earning$ smoothing" AND ("Firm Value" OR "valued equity" OR "Firm Equity Value" OR "firm *valuation" OR "value relevance" OR "value-relevance")**. The search was conducted for the period between 1998 and 2024 using R Studio software, without restrictions on source type or language. As a result, a final sample of 759 studies was obtained.