Science AI Journal
Business, Management and Accounting · Research topic

Open research questions in Financial Analysis and Corporate Governance

217 gap statements mined from Financial Analysis and Corporate Governance papers in our 4.5M-paper local library, which holds 661 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

Choosing where to publish on Financial Analysis and Corporate Governance? See the ranked Economics journals.

What the literature leaves open

  • Future studies can examine the relationship between credit risk, liquidity risk, interest rates, and inflation and profitability in other banks. Future studies can investigate the impact of other factors on bank profitability. Future studies can use different methodologies to analyze the relationship between these variables.

    Analysis of the Influence of Credit Risk, Liquidity Risk, Interest Rates, and Inflation on Profitability at BPR Bank Bogor City · 2026 · DOI

  • There is a need to analyze the influence of credit risk, liquidity risk, interest rates, and inflation on profitability at BPR Bank Bogor City. The existing literature does not provide sufficient insights into the relationship between these variables and profitability.

    Analysis of the Influence of Credit Risk, Liquidity Risk, Interest Rates, and Inflation on Profitability at BPR Bank Bogor City · 2026 · DOI

  • There is a lack of research on the relationship between operating cash flow, net income, and stock prices in the plantation subsector. Prior studies have not examined the simultaneous effect of operating cash flow and net income on stock prices.

    Pengaruh Arus Kas Operasional dan Laba Bersih terhadap Harga Saham pada Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 · 2026 · DOI

  • Across this set, risk assessment methods (RGEC, GMM regression, transfer entropy) are applied only to banks or listed firms; no study applies these frameworks to NBFCs, where regulatory oversight, capital structures, and risk transmission mechanisms differ fundamentally from traditional banking.

    The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari · 2026 · DOI

  • None of these studies examine risk profiles of non-banking financial companies (NBFCs) directly; all focus exclusively on banks or tech firms. The researcher's focus on NBFCs' risk profiles remains unaddressed, despite papers analyzing risk management frameworks, risk types, and solvency in traditional banking contexts.

    The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari · 2026 · DOI

  • There is a limited understanding of the influence of earnings per share, net profit margin, and firm size on stock prices of telecommunications sector companies. Previous studies have not examined the relationship between these factors and stock prices in the telecommunications sector.

    Pengaruh Earning Per Share, Net Profit Margin dan Firm Size terhadap Harga Saham (Studi Kasus pada Perusahaan Sektor Telekomunikasi yang Terdaftar di BEI Periode 2021-2024) · 2026 · DOI

  • There is a contradictory valuation anomaly between companies' fundamental performance and market value in the consumer non-cyclicals sector. Prior studies have not fully investigated the influence of profitability, capital structure, and firm size on firm value in this sector.

    The Influence of Profitability, Capital Structure, and Firm Size on Firm Value in the Consumer Non-Cyclicals Sector of the Indonesia Stock Exchange for the 2021–2024 Period · 2026 · DOI

  • The study does not consider other factors that may influence profitability. The study uses a limited sample of 10 banking companies listed on the Indonesia Stock Exchange.

    Analisis Pengaruh Nilai Perusahaan dan Struktur Modal terhadap Profitabilitas Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 · 2026 · DOI

  • Future research can explore the relationship between firm value, capital structure, and profitability in other industries. Future research can also consider other factors that may influence profitability. Future research can use a larger sample size and more advanced statistical techniques.

    Analisis Pengaruh Nilai Perusahaan dan Struktur Modal terhadap Profitabilitas Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 · 2026 · DOI

  • There is a need to analyze BRI's financial performance from 2020 to 2024. There is a need to evaluate the bank's financial performance using five key banking ratios.

    Analisis Kinerja Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Menggunakan Rasio Keuangan Periode Tahun 2020-2024 · 2026 · DOI

  • Further research could examine the relationship between EPS, ROE, CR, and stock price in other markets. Further research could consider other factors that affect stock price, such as economic indicators and industry trends.

    Pengaruh Earnings Per Share (EPS), Return On Equity (ROE), Dan Current Ratio (CR) Terhadap Harga Saham PT Mitra Adiperkasa Tbk Periode 2016-2025 · 2026 · DOI

  • The study is limited to a systematic review of existing literature. The study does not provide new empirical data. The study is based on a limited number of articles.

    ANALISIS ESG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI MELALUI SYSTEMATIC LITERATURE REVIEW · 2026 · DOI

  • Future research should investigate the relationship between ESG and stock performance in different industries and contexts. Future research should explore the impact of ESG on company value and stock performance in the long term.

    ANALISIS ESG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI MELALUI SYSTEMATIC LITERATURE REVIEW · 2026 · DOI

  • There is a need to analyze the role of profitability and liquidity in assessing the financial performance of PT Indofood Sukes Makmur Tbk.

    PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2023-2024 · 2026 · DOI

  • Future studies can build on the existing research by analyzing the liquidity performance of other companies. Further research can explore the relationship between liquidity ratios and company performance.

    ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT GOTO GOJEK TOKOPEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2022-2024) · 2026 · DOI

  • Prior studies have not evaluated the company's short-term financial performance using liquidity ratios.

    ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT GOTO GOJEK TOKOPEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2022-2024) · 2026 · DOI

  • This study has several limitations that need to be acknowledged, which also provide opportunities for future research. First, the independent variables used in this study are limited to the internal factors of the company, namely, the capital adequacy ratio and loan-to-deposit ratio.

    The effect of capital adequacy ratio and loan to deposit ratio on return on assets: Banking companies implementing green banking · 2026 · DOI

  • Prior studies have shown inconsistent results regarding the effect of firm size on firm value. There is a need to examine the effect of capital structure, firm size, and profitability on firm value.

    Pengaruh capital structure, firm size dan profitability terhadap firm value pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2021-2024 · 2026 · DOI

  • Several limitations must be acknowledged. First, the use of purposive sampling restricts the generalizability of findings beyond the Miscellaneous Industry Sector and the specific observation period.

    Which Financial Signals Drive Stock Returns the Most? Evidence from Indonesia's Miscellaneous Industry Sector 2022–2024 · 2026 · DOI

  • There is a need to evaluate the financial performance of PT Pertamina (Persero) using Trend Analysis.

    Analisis Tren Rasio Keuangan Dalam Menilai Kinerja Keuangan PT. Pertamina (PERSERO) Periode 2022–2024 · 2026 · DOI

  • The study only examines the consumer non-cyclicals sector of the Indonesia Stock Exchange. The study uses a small sample size of 12 companies. The study only considers a limited time period of 2021-2024.

    The Influence of Profitability, Capital Structure, and Firm Size on Firm Value in the Consumer Non-Cyclicals Sector of the Indonesia Stock Exchange for the 2021–2024 Period · 2026 · DOI

  • The study only examines the relationship between EPS, ROE, CR, and stock price, and does not consider other factors. The study uses a limited dataset from 2016 to 2025.

    Pengaruh Earnings Per Share (EPS), Return On Equity (ROE), Dan Current Ratio (CR) Terhadap Harga Saham PT Mitra Adiperkasa Tbk Periode 2016-2025 · 2026 · DOI

  • The study identifies a gap in understanding the relationship between macroeconomic conditions and bank funding. The study aims to fill this gap by analyzing the effect of inflation and the BI-Rate on DPK at Bank BUMN in Indonesia.

    The impact of inflation and benchmark interest rare (BI-rate) on Dana Pihak Ketiga (DPK) in Indonesian Banking: A case study of Bank BUMN · 2026 · DOI

  • The study identifies a gap in the analysis of the company's financial performance using liquidity, solvency, and profitability ratios. The study aims to fill this gap by providing a comprehensive analysis of the company's financial performance.

    Financial Performance Analysis Using Liquidity, Solvency, Profitability and Activity Ratios at PT XL Axiata, Tbk · 2026 · DOI

  • The study identifies a gap in the literature on cash holding in manufacturing companies, particularly in developing countries. The study aims to fill this gap by providing evidence on the effect of leverage, liquidity, and firm size on cash holding.

    PENGARUH LEVERAGE, LIKUIDITAS DAN FIRM SIZE TERHADAP CASH HOLDING DENGAN MODERASI FIRM SIZE · 2026 · DOI

Most-cited papers in Financial Analysis and Corporate Governance

Most recent work

Find a gap in your own Financial Analysis and Corporate Governance sub-topic

This page shows what the Financial Analysis and Corporate Governance literature already flags as unresolved. To narrow it to your specific question, search the Research Gap Finder: the search is free with a free account and lists the papers closest to your topic first. Unlocking that topic (50 credits, charged once) fills the comparison table from our 4.5M-paper local library and writes the gaps from its rows.

Open the Research Gap Finder →

Related topics in Business, Management and Accounting

Job Satisfaction and Organizational Behavior
1,417 open questions
Entrepreneurship Studies and Influences
838 open questions
Corporate Social Responsibility Reporting
805 open questions
Management and Organizational Studies
776 open questions
Environmental Sustainability in Business
738 open questions
Consumer Behavior in Brand Consumption and Identification
709 open questions
Management and Marketing Education
584 open questions
International Business and FDI
547 open questions
Open questions raised by papers listed on this page include: (1) Future studies can examine the relationship between credit risk, liquidity risk, interest rates, and inflation and profitability in other banks (“Analysis of the Influence of Credit Risk, Liquidity Risk, Interest Rates, and…”, 2026); (2) There is a lack of research on the relationship between operating cash flow, net income, and stock prices in the plantation subsector (“Pengaruh Arus Kas Operasional dan Laba Bersih terhadap Harga Saham pada…”, 2026); (3) There is a limited understanding of the influence of earnings per share, net profit margin, and firm size on stock prices of telecommunications sector companies (“Pengaruh Earning Per Share, Net Profit Margin dan Firm Size terhadap Harga…”, 2026); (4) Prior studies have not fully investigated the influence of profitability, capital structure, and firm size on firm value in this sector (“The Influence of Profitability, Capital Structure, and Firm Size on Firm Value…”, 2026); (5) Future research can explore the relationship between firm value, capital structure, and profitability in other industries (“Analisis Pengaruh Nilai Perusahaan dan Struktur Modal terhadap Profitabilitas…”, 2026). 217 gap statements have been mined from Financial Analysis and Corporate Governance papers in our 4.5M-paper local library, which holds 661 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

Tools for your next paper

Gaps & Literature SearchFind open questions in any field — 120,000+ open gaps mined from our own library.Pre-CheckIs your paper ready? Acceptance odds for top, mid and open/emerging journals, in seconds.Journal FinderA ranked shortlist of target journals from a 17,500-venue index.Duplicate Publication CheckerCheck for prior publication across 7 sources and our local library.Citation GeneratorFreeA DOI or title → APA, MLA, Vancouver, Chicago, BibTeX, RIS. No signup.Graphical Abstract MakerFreeTurn your findings into a colorblind-safe graphical abstract.

How Pre-Check worksHow AI Review works

Compare the category — Honest roundups of the AI research tools, ours listed alongside the alternatives.

Command palette

Jump anywhere, run any action.