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Topic · Strategy and Management

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. 10.1% 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%
3.5k
per year above
Top-10% rate
10.1%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+4%
the tick is no change
Largest producer
United States
23% of the 10 largest, 2022-now
Financial Reporting and Valuation Research

Which countries lead Financial Reporting and Valuation Research research?

By volume, the United States and Indonesia publish the most (804 and 769 works in 2022-now).

By volume, 2022-now

  1. 1 United States 804 works
  2. 2 Indonesia 769 works
  3. 3 China 541 works
  4. 4 Nigeria 325 works
  5. 5 India 280 works
  6. 6 Brazil 189 works
  7. 7 United Kingdom 166 works
  8. 8 Russia 131 works
  9. 9 Vietnam 129 works
  10. 10 Germany 128 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.

United States: 23.2%Indonesia: 22.2%China: 15.6%Nigeria: 9.4%6 others listed: 29.5%23%largest
United States804 · 23.2%Indonesia769 · 22.2%China541 · 15.6%Nigeria325 · 9.4%6 others listed1,023 · 29.5%

Shares of the rows listed above, not of the whole node.

Which institutions lead Financial Reporting and Valuation Research research?

By volume in 2022-now, Universitas Atma Jaya Makassar publishes the most Financial Reporting and Valuation Research research, followed by Babcock University and Universitas Patria Artha.

By volume, 2022-now

  1. 1 Universitas Atma Jaya MakassarIndonesia 30 works
  2. 2 Babcock UniversityNigeria 30 works
  3. 3 Universitas Patria ArthaIndonesia 27 works
  4. 4 Bandung Institute of TechnologyIndonesia 26 works
  5. 5 Universitas TrisaktiIndonesia 26 works
  6. 6 Universidade de São PauloBrazil 21 works
  7. 7 Financial UniversityRussia 20 works
  8. 8 Bucharest University of Economic StudiesRomania 18 works
  9. 9 Nigerian Defence AcademyNigeria 17 works
  10. 10 Universitas PamulangIndonesia 17 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, Andrei Shleifer and Michael C. Jensen.

  1. 1 Eugene F. Fama United States 262k citations
  2. 2 Andrei Shleifer United States 234k citations
  3. 3 Michael C. Jensen United States 203k citations
  4. 4 David F. Larcker United States 197k citations
  5. 5 Bruce Leonard Miller United States 196k citations
  6. 6 Daniel J Kim United States 171k citations
  7. 7 Jacob Cohen Israel 170k citations
  8. 8 Michael E. Porter United States 165k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

What are the most cited papers in Financial Reporting and Valuation Research?

The most cited paper in Financial Reporting and Valuation Research is "Corporate financing and investment decisions when firms have information that investors do not have" (Stewart C. Myers, Nicholas S. Majluf, 1984), with 19,433 citations. Next come "Determinants of corporate borrowing" (13,558) and "The Capital Structure Puzzle" (7,625).

Most cited papers
#PaperReleasedCitations
1 Corporate financing and investment decisions when firms have information that investors do not have Stewart C. Myers, Nicholas S. Majluf · Journal of Financial Economics Jun 1984 19,433
2 Determinants of corporate borrowing Stewart C. Myers · Journal of Financial Economics Nov 1977 13,558
3 The Capital Structure Puzzle Stewart C. Myers · The Journal of Finance Open access Jul 1984 7,625
4 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Paul M. Healy, Krishna G. Palepu · Journal of Accounting and Economics Sep 2001 7,563
5 Theory of rational option pricing Robert C. Merton · WORLD SCIENTIFIC eBooks Book chapter Jul 2005 7,430
All 98 most cited papers, with filters and sorting

Where is Financial Reporting and Valuation Research research done?

The largest centres of Financial Reporting and Valuation Research research in 2022-now 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-now

  1. 1 JakartaIndonesia 136 works
  2. 2 BeijingChina 81 works
  3. 3 MakassarIndonesia 79 works
  4. 4 BandungIndonesia 74 works
  5. 5 MoscowRussia 63 works
  6. 6 HanoiVietnam 57 works
  7. 7 Ho Chi Minh CityVietnam 57 works
  8. 8 SurabayaIndonesia 53 works
  9. 9 LondonUnited Kingdom 52 works
  10. 10 New YorkUnited States 45 works

Where it is the local speciality

  1. KadunaNG · 22.3 works34×
  2. IbadanNG · 35.2 works14×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Financial Reporting and Valuation Research than the world average.

See Financial Reporting and Valuation Research on the map

Where is the best place to study Financial Reporting and Valuation Research?

Among universities, judged by research, University of Sfax, Florida Atlantic University and University of Chicago 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.

0%20%40%mean 14.26%fractional works in this field (log) →share of work in the world top 10% →University of SfaxUniversity of ChicagoFlorida Atlantic Uni…Nigerian Defence Aca…
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1University of SfaxTunisia 66.338.2%7.5×9 +18.4%
2Florida Atlantic UniversityUnited States 57.622.9%15.3×14 +333.2%
3University of ChicagoUnited States 56.523.4%2.2×9 +40.3%
4Nigerian Defence AcademyNigeria 55.815.7%86.0×17 +471.7%
5Universitas Atma Jaya MakassarIndonesia 54.74.2%115.6×30 +526.1%
6Babcock UniversityNigeria 52.80.2%89.3×30 +51.4%
7Hong Kong Polytechnic UniversityChina 52.012.8%3.0×12 +49.6%
8Xi’an Jiaotong-Liverpool UniversityChina 50.912.4%11.3×11 +903.3%
9Financial UniversityRussia 50.411.4%19.3×20 +6.8%
10Universitas TrisaktiIndonesia 49.41.4%13.0×26 +86.4%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Financial Reporting and Valuation Research, country by country

Is Financial Reporting and Valuation Research research growing?

Output in 2022-2025 was 4% higher than in 2018-2021, peaking in 2011. The fastest-growing topics are Financial Reporting and Valuation Research.

still counting19801990200020102020
grewheldshrank

The same series as a ribbon: one cell per year, darker for more. The line above answers how much; this answers when.

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Financial Reporting and Valuation Research as a percentage of every work published that year, 0.027% in 2024.

still counting0.020%0.040%0.060%Financial Reporting and Valuation Research0.021% in 202519801990200020102020

Fractional works of Financial Reporting and Valuation Research over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Financial Reporting and Valuation Research10.7% in 2025200020102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

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.

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