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
Audit failures: why they occur and some suggestions for reducing them

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Exploring the ESG–audit fees nexus: insights from Indian firms

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How do data assets affect firm investment?

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Step towards a general bankruptcy prediction model for listed non-financial firms: The use of accounting, market, and macroeconomic variables

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Strategies for units incentivization: Assessing influence by maximizing loss/gain in centrally managed systems

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Tendencias actuales de investigación en costos pegajosos en la literatura contable. Revisión bibliométrica

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The Insolent, Persistent Bull Market on Wall Street: A Rebuttal to Traditional Metrics-P/E Ratio, PEG Ratio, and Earnings Yield-and a Validation of SIRRIPA

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An Empirical Study on the Determinants of Tax Avoidance Behavior Among Listed Companies on the Vietnamese Stock Market

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Rethinking Stock Valuation in a Persistent Bull Market: How SIRRIPA Connects with Reality While P/E, PEG, and Earnings Yield Fall Behind

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Beyond Valuation: The Four PPP-derived Return Metrics and Their Role in Modern Equity Analysis

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近5年高被引文献
Fundamentals Of Financial Management

book Full Text OpenAlex 323 FWCI47.412

Evolution in Value Relevance of Accounting Information

article Full Text OpenAlex 306 FWCI51.823

ESG scores and cost of debt

article Full Text OpenAlex 266 FWCI47.941

Behavioral Corporate Finance

article Full Text OpenAlex 209 FWCI0

Firm Size as a Mediator between Inventory Management Andperformance of Nigerian Companies

article Full Text OpenAlex 189 FWCI291.357

Handbook of Corporate Finance

book Full Text OpenAlex 182 FWCI82.71

Chinese Business Review

paratext Full Text OpenAlex 164 FWCI0

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

article Full Text OpenAlex 162 FWCI42.454

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

article Full Text OpenAlex 142 FWCI35.72

Does the life cycle affect earnings management and bankruptcy?

article Full Text OpenAlex 132 FWCI33.754