A BIBLIOMETRIC MAPPING OF LOAN LOSS PROVISIONS RESEARCH: LINKING EARNINGS MANAGEMENT, CREDIT RISK, AND THE FUTURE INTEGRATION OF BEHAVIOURAL ACCOUNTING
This study aims to map the intellectual structure and research trends in loan loss provisions (LLP) through a bibliometric analysis of 581 Scopus-indexed articles from 2016 to 2026. Using VOS-viewer, the study visualizes keyword co-occurrence networks to identify dominant themes, research clusters, and conceptual linka...