Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

中文翻译：

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财务报表测量技术文献的文献计量分析

创意会计从 1975 年的早期研究开始到现在都有其背景。它仍然是公司和相关方非常感兴趣的主题。因此，本论文旨在回答以下提出的研究问题： 1. 哪些是文献中检测财务报表操纵最常用的方法？2. 与“创意会计”相关的文献中最常遇到的术语是什么？3. 哪些期刊发表“创意会计”主题的文章频率最高？4. 随着时间的推移，创意会计领域的研究是如何发展的？5. 哪些国家最关注该主题的发表？回答研究问题 1，审查和分析了文献中发表的通过创造性会计衡量操纵技术的模型。对于剩余的研究问题，对该领域的出版物进行了文献计量分析。为了收集样本，从国际科学网数据库中选择了有关该主题的文章。在此之后，使用 VOSviewer 程序对文章进行了文献计量分析。共确定了 4045 篇关于创意会计的出版物。通过文献计量分析，我们通过确定与创意会计最接近的关键词，回答了研究问题 2。为了回答剩余的研究问题，我们确定了发表频率最高的期刊和对该主题最感兴趣的国家。