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
Can Segment Disclosure Improve the Investment Efficiency of Listed Companies in Nigeria?

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Beyond Discount Rates: A Valuation Framework for Unpriced Systematic Risk

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Factors Affecting Earnings Quality of Listed Companies on the Vietnamese Stock Exchange

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The factors affecting the profitability of listed companies on the Vietnamese stock market

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The Impact of Earnings Quality on the Financial Performance of Listed Companies on the Vietnam Stock Market

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The Impact of CEO Overconfidence and Fraud Risk on Audit Effort

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Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union

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Herding behavior, disposition effect, and investment decisions: A multi-mediation analysis of risk perception and dividend policy

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Does Digital Transformation Reflect the Adjustment of Capital Structure?

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Earning quality and climate risk: The case of European firms

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近5年高被引文献
Fundamentals Of Financial Management

book Full Text OpenAlex 298 FWCI50.792

Evolution in Value Relevance of Accounting Information

article Full Text OpenAlex 284 FWCI50.162

ESG scores and cost of debt

article Full Text OpenAlex 231 FWCI46.393

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 FWCI498.165

Handbook of Corporate Finance

book Full Text OpenAlex 175 FWCI94.074

Chinese Business Review

paratext Full Text OpenAlex 163 FWCI0

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

article Full Text OpenAlex 149 FWCI42.719

Does the life cycle affect earnings management and bankruptcy?

article Full Text OpenAlex 128 FWCI33.634

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

article Full Text OpenAlex 128 FWCI34.848