Integrating Sustainable Finance into IFRS 9: A Bibliometric Mapping of Credit Risk, Earnings Management, and ESG in the Banking Sector

Abstract

Research on IFRS 9, expected credit losses, bank loan loss provisions, and earnings management has expanded across accounting, banking, and risk management. However, the intellectual structure of this field remains fragmented. This study traces the development of the field through a PRISMA-guided bibliometric review of Scopus-indexed publications. The search process produced 451 records. After screening for language, subject area, document type, and duplicate titles, the final dataset included 174 articles published between 1988 and 2026. The analysis incorporates performance indicators, citation analysis, country and affiliation mapping, keyword co-occurrence, thematic interpretation, and author productivity. The results show a bibliometric profile consisting of 4,596 Scopus citations, 81 publication outlets, 357 authors, and contributions from 55 countries or territories. Publication activity increased sharply after 2017, with the highest annual output recorded in 2023. The leading contributors were the United States, Viet Nam, Nigeria, Canada, Tunisia, and the United Kingdom. The conceptual structure is primarily defined by loan loss provisions, earnings management, banking, income smoothing, credit risk, IFRS 9, and expected credit loss. ESG and sustainable finance have not yet emerged as strong recurring keyword clusters. The analysis indicates that the field has moved beyond classical income-smoothing research and now focuses more on forward-looking credit-loss measurement, regulatory implications, model governance, and institutional comparison.

Keywords: IFRS 9; expected credit loss; loan loss provisions; earnings management; bibliometric analysis; banking.