{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","description":"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.","keywords":[{"id":"https://openalex.org/keywords/firm-valuation","display_name":"business valuation","score":0.572},{"id":"https://openalex.org/keywords/economic-value-added","display_name":"economic value added","score":0.648},{"id":"https://openalex.org/keywords/discounted-cash-flow","display_name":"discounted cash flow","score":0.5414},{"id":"https://openalex.org/keywords/stock-valuation","display_name":"stock valuation","score":0.3384},{"id":"https://openalex.org/keywords/cost-of-capital","display_name":"cost of capital","score":0.2184},{"id":"https://openalex.org/keywords/valuation-methods","display_name":"valuation methods","score":0.4094},{"id":"https://openalex.org/keywords/weighted-average-cost-of-capital","display_name":"weighted average cost of capital","score":0.539},{"id":"https://openalex.org/keywords/value-based-management","display_name":"value-based management","score":0.3595},{"id":"https://openalex.org/keywords/cost-of-equity","display_name":"cost of equity","score":0.2735},{"id":"https://openalex.org/keywords/market-value-added","display_name":"market value added","score":0.7166},{"id":"https://openalex.org/keywords/eva","display_name":"EVA","score":0.4612},{"id":"https://openalex.org/keywords/relative-valuation","display_name":"relative valuation","score":0.7335},{"id":"https://openalex.org/keywords/enterprise-value","display_name":"enterprise value","score":0.3184},{"id":"https://openalex.org/keywords/dividend-discount-model","display_name":"dividend discount model","score":0.5147},{"id":"https://openalex.org/keywords/fair-value","display_name":"fair value","score":0.2799},{"id":"https://openalex.org/keywords/valuation-models","display_name":"valuation models","score":0.4198},{"id":"https://openalex.org/keywords/book-value","display_name":"book value","score":0.273},{"id":"https://openalex.org/keywords/income-approach","display_name":"income approach","score":0.3215},{"id":"https://openalex.org/keywords/discounted-cash-flow-valuation","display_name":"discounted cash flow valuation","score":0.6295},{"id":"https://openalex.org/keywords/value-drivers","display_name":"value drivers","score":0.3735},{"id":"https://openalex.org/keywords/valuation-multiples","display_name":"valuation multiples","score":0.6569},{"id":"https://openalex.org/keywords/bank-valuation","display_name":"bank valuation","score":0.4245},{"id":"https://openalex.org/keywords/business-valuation-methods","display_name":"business valuation methods","score":0.8929},{"id":"https://openalex.org/keywords/financial-performance-measurement","display_name":"financial performance measurement","score":0.2752},{"id":"https://openalex.org/keywords/free-cash-flow-to-the-firm","display_name":"free cash flow to the firm","score":0.8992}],"legacy_keywords":"Economic Value Added; Shareholder Value; Cash Flow Valuation; WACC; Market Value Added; Performance Measurement; Tax Shields; Financial Performance; Sustainable Growth Rate; Corporate Valuation","ids":{"openalex":"https://openalex.org/T12675","wikipedia":"https://en.wikipedia.org/wiki/Value-based_management"},"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"},"siblings":[{"id":"https://openalex.org/T10003","display_name":"Innovation and Knowledge Management"},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting"},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI"},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management"},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management"},{"id":"https://openalex.org/T11437","display_name":"Digital Platforms and Economics"},{"id":"https://openalex.org/T11552","display_name":"Global trade, sustainability, and social impact"},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis"},{"id":"https://openalex.org/T11864","display_name":"Supply Chain Resilience and Risk Management"},{"id":"https://openalex.org/T11939","display_name":"Public-Private Partnership Projects"},{"id":"https://openalex.org/T12040","display_name":"International Arbitration and Investment Law"},{"id":"https://openalex.org/T12121","display_name":"Cooperative Studies and Economics"},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies"},{"id":"https://openalex.org/T12225","display_name":"Political Influence and Corporate Strategies"},{"id":"https://openalex.org/T12428","display_name":"Global Trade and Competitiveness"},{"id":"https://openalex.org/T12662","display_name":"Digitalization and Economic Development in Agriculture"},{"id":"https://openalex.org/T12738","display_name":"Corporate Identity and Reputation"},{"id":"https://openalex.org/T12751","display_name":"Leadership and Management in Organizations"},{"id":"https://openalex.org/T12779","display_name":"Public Procurement and Policy"},{"id":"https://openalex.org/T12815","display_name":"Management and Organizational Practices"},{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement"},{"id":"https://openalex.org/T12933","display_name":"Franchising Strategies and Performance"},{"id":"https://openalex.org/T12958","display_name":"Digital Economy and Transformation"},{"id":"https://openalex.org/T13137","display_name":"Strategic Planning and Analysis"},{"id":"https://openalex.org/T13151","display_name":"Business Strategies and Innovation"},{"id":"https://openalex.org/T13164","display_name":"Quality and Management Systems"},{"id":"https://openalex.org/T13191","display_name":"Dispute Resolution and Class Actions"},{"id":"https://openalex.org/T13204","display_name":"Competitive and Knowledge Intelligence"},{"id":"https://openalex.org/T13384","display_name":"Regional Economic Development and Innovation"},{"id":"https://openalex.org/T13402","display_name":"Business Strategy and Innovation"},{"id":"https://openalex.org/T13439","display_name":"Transport and Economic Policies"},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability"},{"id":"https://openalex.org/T13703","display_name":"Attention Economy in Education and Business"},{"id":"https://openalex.org/T13706","display_name":"Management and Optimization Techniques"},{"id":"https://openalex.org/T13810","display_name":"Legal Systems and Institutions"},{"id":"https://openalex.org/T13901","display_name":"State Capitalism and Financial Governance"},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management"},{"id":"https://openalex.org/T14058","display_name":"Value Engineering and Management"},{"id":"https://openalex.org/T14102","display_name":"Corporate Governance and Law"},{"id":"https://openalex.org/T14356","display_name":"Organizational Leadership and Management Strategies"},{"id":"https://openalex.org/T14362","display_name":"Diverse Legal and Medical Studies"}],"works_count":70871,"cited_by_count":184683,"works_api_url":"https://api.openalex.org/works?filter=topics.id:T12675","updated_date":"2026-10-22T03:01:35","created_date":"2024-01-23T15:27:15"}