Identifying obstacles in the evaluation of companies based on the research cluster method

IF 0.6 Q2 Social Sciences Economic Annals-XXI Pub Date : 2022-10-29 DOI:10.21003/ea.v199-01
M. Socoliuc, Anatol Melega, E. Hlaciuc, Daniel Botez
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引用次数: 1

Abstract

In the current context of accelerating digitisation in almost all areas of business, assessing the market value of a company has become a topic of debate both among practitioners and in the academic community due to a significant increasing presence of intangibles in the assets of these companies. Therefore, the purpose of our research is focused on the identification of existing impediments in the evaluation process of companies over time. The established objectives are: meta-analysis of the most relevant papers on company valuation and bibliometric analysis of WoS indexed papers, during the period of 1975-2021 having such topics as performance, corporate governance, information, market, company, fair value, intellectual capital and earnings management. The research methodology is based on a database formed by all studies indexed in WoS in the last approximately 45 years with the mentioned topics and the obtained results consist in determining the structure of research clusters formed by the key concepts used in company evaluation. The usefulness of the results is confirmed by the creation of future research directions on the topic of company valuation, because having the help of the existing intensity of links between research clusters of this domain, it is much easier for researchers to approach new directions and themes related to this subject.
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基于研究聚类法的企业评价障碍识别
在当前几乎所有商业领域都在加速数字化的背景下,由于这些公司资产中无形资产的显著增加,评估公司的市场价值已成为从业者和学术界争论的话题。因此,我们研究的目的是集中在识别现有的障碍,在公司的评估过程中,随着时间的推移。既定目标是:对1975-2021年期间最相关的公司估值论文进行meta分析,并对WoS索引论文进行文献计量分析,主题包括绩效、公司治理、信息、市场、公司、公允价值、智力资本和盈余管理。研究方法是基于一个数据库,该数据库由过去大约45年在WoS中索引的所有研究与提到的主题组成,所获得的结果包括确定由公司评估中使用的关键概念形成的研究集群的结构。结果的有用性通过公司估值主题的未来研究方向的创建得到证实,因为在该领域研究集群之间现有联系强度的帮助下,研究人员更容易接近与该主题相关的新方向和主题。
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来源期刊
Economic Annals-XXI
Economic Annals-XXI ECONOMICS-
CiteScore
1.50
自引率
0.00%
发文量
0
期刊介绍: The Economic Annals-XXI Journal – recognized in Ukraine and abroad scientific-analytic edition. Scientific articles of leading Ukrainian and other foreign scientists, postgraduate students and doctorates, deputies of Ukraine, heads of state and local authorities, materials of scientific conferences and seminars; reviews on scientific monographs, etc. are regularly published in this Journal.
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