Financial Reporting and Valuation Research
Financial Reporting and Valuation Research is a research topic within Strategy and Management. Science Explorer counts 35k research works in it since 1950. 17.2% of them reached the world's top 10% most cited for their field and year.
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.
- Economic Value Added
- Shareholder Value
- Cash Flow Valuation
- WACC
- Market Value Added
- Performance Measurement
- Tax Shields
- Financial Performance
- Sustainable Growth Rate
- Corporate Valuation
- Research works
- 35k fractional, since 1950
- In the world top 10%
- 6k per year above
- Top-10% rate
- 17.2% share of its works in the world top 10%
- Growth, 2013–17 → 2018–22
- -3% the tick is no change
Which countries lead Financial Reporting and Valuation Research research?
By volume, the United States and Indonesia publish the most (766 and 757 works in 2022–2025).
By volume, 2022–2025
- 1 United States 766 works
- 2 Indonesia 757 works
- 3 China 480 works
- 4 Nigeria 300 works
- 5 India 241 works
- 6 Brazil 177 works
- 7 United Kingdom 160 works
- 8 Vietnam 129 works
- 9 Russia 121 works
- 10 Germany 117 works
How concentrated that is
The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.
Shares of the rows listed above, not of the whole node.
Which institutions lead Financial Reporting and Valuation Research research?
By volume in 2022–2025, Universitas Atma Jaya Makassar publishes the most Financial Reporting and Valuation Research research, followed by Babcock University and Universitas Patria Artha.
By volume, 2022–2025
- 1 Universitas Atma Jaya MakassarIndonesia 30 works
- 2 Babcock UniversityNigeria 29 works
- 3 Universitas Patria ArthaIndonesia 27 works
- 4 Bandung Institute of TechnologyIndonesia 26 works
- 5 Universitas TrisaktiIndonesia 25 works
- 6 Financial UniversityRussia 18 works
- 7 Bucharest University of Economic StudiesRomania 18 works
- 8 Nigerian Defence AcademyNigeria 17 works
- 9 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 16 works
- 10 Universitas PamulangIndonesia 16 works
Who are the leading researchers in Financial Reporting and Valuation Research?
The most-cited researchers publishing on Financial Reporting and Valuation Research include Eugene F. Fama, Rajiv D. Banker and Kenneth R. French.
- 1 Eugene F. Fama United States 12k citations
- 2 Rajiv D. Banker United States 4.6k citations
- 3 Kenneth R. French United States 4.4k citations
- 4 René M. Stulz United States 4.4k citations
- 5 Campbell R. Harvey United States 4.2k citations
- 6 Sheridan Titman United States 3.6k citations
- 7 Burton G. Malkiel United States 3.4k citations
Ranked by citations received across their whole record, among researchers with at least three works on this topic.
Where is Financial Reporting and Valuation Research research done?
The largest centres of Financial Reporting and Valuation Research research in 2022–2025 are Jakarta (Indonesia), Beijing (China), Makassar (Indonesia) and Bandung (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Kaduna and Ibadan.
Largest cities, 2022–2025
Where it is the local speciality
- KadunaNG · 21.7 works41×
- IbadanNG · 34.2 works15×
Location quotient: how much more of its research is in Financial Reporting and Valuation Research than the world average.
Where is the best place to study Financial Reporting and Valuation Research?
Among universities, judged by research, National Economics University, Babcock University and University of Economics Ho Chi Minh City score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.
One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.
| # | University | Score | Top 10% | Specialisation | Works | Growth |
|---|---|---|---|---|---|---|
| 1 | National Economics UniversityVietnam | 63.7 | 28.7% | 41.4× | 12 | +704.5% |
| 2 | Babcock UniversityNigeria | 62.6 | 1.7% | 80.0× | 29 | +459.7% |
| 3 | University of Economics Ho Chi Minh CityVietnam | 61.4 | 29.7% | 21.7× | 8 | +227.2% |
| 4 | Universitas TrisaktiIndonesia | 58.4 | 1.3% | 11.8× | 25 | +550.0% |
| 5 | Financial UniversityRussia | 58.0 | 8.3% | 16.2× | 18 | +489.0% |
| 6 | Bandung Institute of TechnologyIndonesia | 53.7 | 2.6% | 7.7× | 26 | +298.4% |
| 7 | University of SfaxTunisia | 53.4 | 53.9% | 6.5× | 8 | -6.4% |
| 8 | Universitas Atma Jaya MakassarIndonesia | 51.2 | 0.0% | 107.1× | 30 | — |
| 9 | Universitas Patria ArthaIndonesia | 49.2 | 0.4% | 6.8× | 27 | +757.4% |
| 10 | Xi’an Jiaotong-Liverpool UniversityChina | 48.7 | 16.3% | 10.5× | 11 | +16.7% |
Universities only. Score blends excellence (30%), specialisation (25%), size (20%), growth (15%) and international reach (10%), 2015–2022; growth compares 2010–14 with 2015–19.
Is Financial Reporting and Valuation Research research growing?
Output in 2018–2022 was 3% lower than in 2013–2017, peaking in 2011. The fastest-growing topics are Financial Reporting and Valuation Research.
The same series as a ribbon — one cell per year, darker for more. The line above answers how much; this answers when.
Which topics inside it are moving
Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.