专题：Financial Reporting and Valuation Research

This cluster of papers focuses on value-based management, economic performance measurement, and corporate valuation. It explores concepts such as Economic Value Added, Shareholder Value, Cash Flow Valuation, WACC, Market Value Added, and Sustainable Growth Rate. The papers also delve into the relationship between performance measures and wealth creation, as well as the impact of tax shields on financial performance.
最新文献
Value Creation in Nigerian Listed Consumer Goods Firms through Entrepreneurial Cash Management

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Forward-Looking Management Discussions and Analysis Disclosure and Merger and Acquisition Outcomes

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The Impact of State Ownership on Tax Avoidance Behavior of Listed Companies in the Vietnamese Stock Market

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Inventory Management Practices and Sustainable Cash Flows of Small Scale Pharmaceutical Enterprises in Eket Urban, Akwa Ibom State, Nigeria

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The Impact of Green Governance and the Moderating Role of Institutional Ownership on Financial Reporting Quality in VN-Allshare Listed Companies

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How does Big 4 auditor style impact the comparability of disaggregated performance statement components?

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Brand capital development, climate risk, and corporate investment efficiency

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Investor Valuation for Socially Responsible Assets: A Willingness to Pay Experiment

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Research on biodiversity risk and corporate short-term debt for long-term use under disclosure regulation

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Brazilian Business Review

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近5年高被引文献
ESG scores and cost of debt

article Full Text OpenAlex 330 FWCI72.03472598

Evolution in Value Relevance of Accounting Information

article Full Text OpenAlex 328 FWCI63.18363531

Fundamentals Of Financial Management

book Full Text OpenAlex 323 FWCI61.20722686

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

article Full Text OpenAlex 203 FWCI59.33488595

Behavioral Corporate Finance

article Full Text OpenAlex 199 FWCI0

Firm Size as a Mediator between Inventory Management and Performance of Nigerian Companies

article Full Text OpenAlex 189 FWCI317.40151738

Handbook of Corporate Finance

book Full Text OpenAlex 177 FWCI88.23202613

Rising Intangible Capital, Shrinking Debt Capacity, and the U.S. Corporate Savings Glut

article Full Text OpenAlex 169 FWCI46.18499231

Chinese Business Review

paratext Full Text OpenAlex 164 FWCI0

The Disclosure and Consequences of U.S. Critical Audit Matters

article Full Text OpenAlex 160 FWCI46.50572142