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Open research questions in Financial Reporting and Valuation Research

98 gap statements mined from Financial Reporting and Valuation Research papers in our 4.5M-paper local library, which holds 1,266 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.

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What the literature leaves open

  • The paper identifies the challenge of translating future amounts into values that are comparable today. The study notes the challenge of distinguishing between the observed price and intrinsic value under explicit assumptions.

    Financial Mathematics in the Valuation of Financial Assets: An Analysis of Present Value, Discount Rates and Expected Return · 2026 · DOI

  • Future research can explore the application of other financial performance metrics in the oil and gas industry. Future research can investigate the relationship between financial performance and other factors such as corporate governance and risk management.

    Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (Eva) pada Perusahaan Sub-Sektor Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 · 2026 · DOI

  • There is a need for research on financial performance analysis in the oil and gas industry. The study addresses this gap by applying the EVA method to companies in this sector.

    Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (Eva) pada Perusahaan Sub-Sektor Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 · 2026 · DOI

  • The data used is limited to the 2021-2024 period. The paper does not provide a comparison with other companies.

    Pengukuran Kinerja Keuangan Bali United FC Menggunakan Metode Economic Value Added (EVA) · 2026 · DOI

  • Further research should be conducted to compare the financial performance of Bali United FC with other companies. The EVA method should be applied to other industries to evaluate its effectiveness.

    Pengukuran Kinerja Keuangan Bali United FC Menggunakan Metode Economic Value Added (EVA) · 2026 · DOI

  • The literature has mainly focused on traditional accounting performance indicators, neglecting the impact of corporate governance on value creation. There is a need to explore the impact of corporate governance on value creation in SMEs.

    Impact of governance on value creation in Moroccan SMES: An empirical analysis based on economic value added · 2026 · DOI

  • The gap is the lack of a clear and comprehensive FCF calculation method. The gap is the lack of consideration of the time value of money for different periods in the future.

    Integration of Free Cash Flow (FCF) with Cash Flow Based Corporate Finance (CFCF) Model · 2026 · DOI

  • Lack of full awareness and predictability of the investment opportunity makes the use of NAV difficult to compare the investment opportunities. The study is limited to higher education teachers in Karnataka.

    NEED TO INTEGRATE 80C INVESTMENTS IN NEW INCOME TAX REGIME TO PROMOTE INVESTMENT BEHAVIOUR AMONG TAX PAYEES: A CASE OF HIGHER EDUCATION TEACHERS IN KARNATAKA · 2026 · DOI

  • The lack of awareness among higher education teachers about investment opportunities and risk analysis. The need to promote investment habits among tax payers. The lack of studies on the investment behavior of higher education teachers in Karnataka.

    NEED TO INTEGRATE 80C INVESTMENTS IN NEW INCOME TAX REGIME TO PROMOTE INVESTMENT BEHAVIOUR AMONG TAX PAYEES: A CASE OF HIGHER EDUCATION TEACHERS IN KARNATAKA · 2026 · DOI

  • The lack of clear contextual differentiation between the multiple meanings of capitalization generates methodological inconsistencies and weakens categorical coherence.

    The problem of polysemy of the category “capitalization” in economic science · 2026 · DOI

  • The paper identifies the need for an equity valuation study for BASF. The study aims to assess the state of the global economy and the chemical industry in light of the political and economic situation in 2021.

    An Equity Valuation and Investment Recommendation for BASF · 2026 · DOI

  • Future research could explore alternative approaches to valuing companies in high growth. Future research could investigate the use of the two-stage dividend discount model in different contexts.

    Business Valuation Financial Models · 2026 · DOI

  • The Gordon growth model has limitations, including its sensitivity to the inputs for the growth rate. There is a need for alternative approaches to valuing companies in high growth that may be paying little or no dividends.

    Business Valuation Financial Models · 2026 · DOI

  • The lack of significant relationships between enterprise value and both total equity raised and debt retired indicates that not all financing decisions carry equal weight in private equity fund valuation. The study identifies a gap in the literature on how private equity funds can maximize value through capitalization and recapitalization.

    Value maximization through fund raising and fund retirement: evidence from globally performing private equity companies · 2026 · DOI

  • This can be interpreted as investors engaging in short-term rather than long-term investment based on expectations, but it can also be interpreted as companies failing to properly manage expectations, forecasts being modeled incorrectly due to insufficient data sharing with the market, and investors failing to develop a clear understanding of comprehensible business models.

    REVERSE ENGINEERING APPROACH IN DCF MODEL: BIST APPLICATION · 2026 · DOI

  • The paper identifies the need for a well-organized budgeting system to minimize risks and improve financial management. The gap in the literature is the lack of a mechanism for building a budget of financial results.

    ANALYSIS OF INCOME AND EXPENSES OF AN ENTERPRISE AS A FINANCIAL BUDGETING TOOL · 2024 · DOI

  • The literature has focused on rendering the internal rate of return unique, but has not considered the additional property required. The economic interpretation of the uniqueness condition has not been fully explored.

    ON INVESTMENT CRITERIA BASED ON THE INTERNAL RATE OF RETURN · 1986 · DOI

  • The study notes that the hypothesis has been debated among economists for decades, but a thorough statistical evaluation is lacking.

    The Singer-Prebisch hypothesis a statistical evaluation · 1986 · DOI

  • Future research should empirically test the claims made in the paper. Future research should analyze the implications of within-individual ordering of consumption units for investment criteria in other contexts.

    A Note on Marginal Valuation of Underpriced Facilities · 1986 · DOI

  • The paper identifies the gap in prior work, which is the failure to account for within-individual ordering of consumption units. The paper highlights the need to analyze different nonprice rationing systems and present solutions that account for within-individual ordering of consumption units.

    A Note on Marginal Valuation of Underpriced Facilities · 1986 · DOI

  • There is a lack of a structured approach to comparing fund-raising performance between institutions. Measuring fund-raising productivity is uncertain.

    Comparative studies of fund‐raising performance · 1986 · DOI

  • Further investigation into the implications of Williamson's analysis is necessary. The paper suggests that future research should examine the historical interpretation of Williamson's analysis. The paper argues that future research should consider the reliability of Williamson's analysis.

    The Transaction Cost Analysis of Oliver E. Williamson: A New Synthesis? · 1983 · DOI

  • The paper identifies a need for further investigation into the implications of Williamson's analysis.

    The Transaction Cost Analysis of Oliver E. Williamson: A New Synthesis? · 1983 · DOI

  • The study notes that it is still common to encounter decisions based on superficial comparables, market multiples, or heuristic rules that do not clearly specify the structure of cash flows or the logic of the discount rate.

    Financial Mathematics in the Valuation of Financial Assets: An Analysis of Present Value, Discount Rates and Expected Return · 2026 · DOI

  • Researchers could look into how adding debt and buying back shares affect the value of private equity funds. Researchers could look into whether there are non-linear relationships between financing choices and business value and how industry-specific factors affect these relationships.

    Value maximization through fund raising and fund retirement: evidence from globally performing private equity companies · 2026 · DOI

Most-cited papers in Financial Reporting and Valuation Research

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Open questions raised by papers listed on this page include: (1) Future research can explore the application of other financial performance metrics in the oil and gas industry (“Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added…”, 2026); (2) Further research should be conducted to compare the financial performance of Bali United FC with other companies (“Pengukuran Kinerja Keuangan Bali United FC Menggunakan Metode Economic Value…”, 2026); (3) There is a need to explore the impact of corporate governance on value creation in SMEs (“Impact of governance on value creation in Moroccan SMES: An empirical analysis…”, 2026); (4) The gap is the lack of a clear and comprehensive FCF calculation method (“Integration of Free Cash Flow (FCF) with Cash Flow Based Corporate Finance…”, 2026); (5) Lack of full awareness and predictability of the investment opportunity makes the use of NAV difficult to compare the investment opportunities (“NEED TO INTEGRATE 80C INVESTMENTS IN NEW INCOME TAX REGIME TO PROMOTE…”, 2026). 98 gap statements have been mined from Financial Reporting and Valuation Research papers in our 4.5M-paper local library, which holds 1,266 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.

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