Bieber, who brought in an estimated $55 million, was the only male among the top five earners, who included Rihanna at No. 3 with $53 million, followed by Lady Gaga and Katy Perry.
'We are seeing a convergence of these talented women who know how to work the system,' said Dorothy Pomerantz, the Los Angeles bureau chief for Forbes.
'The things they have in common, obviously they write great hits, are strong personalities. That really helps them from a publicity point of view. They connect with their fans,' she added.
Kristen Stewart, who was the highest paid actress last year with an estimated $34.5 million in earnings, captured the No. 7 spot and was the only actress in the top 10.
Stewart, a lead player in the 'The Twilight Saga' films, also had a hit with 'Snow White and the Huntsman' and is considered one of Hollywood's up-and-coming stars.
Her co-star in the 'Twilight' films and real-life boyfriend, Robert Pattinson, came in at No. 10 with earnings of $26.5 million.
''Twilight' has done wonderful things for these kids' bank accounts,' said Pomerantz, adding that they are now making $12 million per film in the franchise. 'What will be telling is how they do post-'Twilight.''
To compile the list Forbes analyzed album and concert sales, movies earnings, profit participation, advertising work and endorsements between May 2011 and May 2012. Managers, lawyers, agents and other insiders were also consulted.
The full list can be found at http://tinyurl.com/6sdbeoy.
(Reporting by Patricia Reaney; Editing by Christine Kearney and Steve Orlofsky)
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