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
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

article Full Text OpenAlex

Effect of integrated reporting quality disclosure on cost of equity capital in developed markets: Exploring the moderating role of corporate governance quality

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Beyond Discount Rates: A Valuation Framework for Unpriced Systematic Risk

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On the relevance of mandatory executive pay ratio disclosure: Evidence from India

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Internal audit independence, legal person governance structure, and financial reporting quality

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How to Adjust the P/E Ratio for Earnings Growth in Equity Valuation: PEG or PPP?

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The influence of audit quality on real earnings management: Do leverage and cash flow matter?

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ESG rating disagreement and the cost of equity capital

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On Business Strategy and Financial Reporting Quality

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Generalizing the P/E Ratio Through the Potential Payback Period (PPP): A Dynamic Approach to Stock Valuation

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近5年高被引文献
Fundamentals Of Financial Management

book Full Text OpenAlex 323 FWCI61.20722686

Evolution in Value Relevance of Accounting Information

article Full Text OpenAlex 322 FWCI61.25926063

ESG scores and cost of debt

article Full Text OpenAlex 314 FWCI68.75046795

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

article Full Text OpenAlex 202 FWCI59.01415684

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 176 FWCI85.18954247

Chinese Business Review

paratext Full Text OpenAlex 164 FWCI0

The Effect of Ownership Structure of Initial Public Offerings (IPOs) on Dividend Initiation: A Case Study in Malaysia

article Full Text OpenAlex 163 FWCI44.2486205

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

article Full Text OpenAlex 162 FWCI44.90207585