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Open research questions in Financial Reporting and Valuation Research

102 unresolved questions extracted from the limitations and future-work sections of 1,214 Financial Reporting and Valuation Research papers in our library. Each links back to the study that raised it.

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

  • The paper identifies a gap in the practical application of financial mathematics to the valuation of financial assets. 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

  • 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

  • There is a lack of theory on the demand for investment banking advising and distribution services. There is a need to characterize the optimal contract between the issuer and the banker.

    A Model of the Demand for Investment Banking Advising and Distribution Services for New Issues · 1982 · DOI

  • The reluctance to discuss methodology in financial economics. The inadequacy of traditional methodological concepts in finance. The need to develop alternative methodological positions.

    Methodology and finance · 1982 · DOI

  • The response rate of the survey was 33%, which may not be representative of the larger population. The study only considers a limited set of demographic and financial characteristics.

    The determinants of investment in collectibles: A probit analysis · 1982 · DOI

  • The study suggests that future research should investigate the important attributes of assets from an investor's viewpoint. The study notes that the development of personality profiles of various types of investors is an area for future research.

    The determinants of investment in collectibles: A probit analysis · 1982 · DOI

  • The gap in the existing literature is the lack of a thorough critique of bourgeois subjectivity. The paper identifies the limitations of the Frankfurt Theory in addressing the problems of capital-analysis.

    From the Frankfurt School to Value-Form Analysis · 1982 · DOI

  • The paper identifies a gap in the existing research on rates of surplus value. The paper notes that previous research has been criticized for methodological errors.

    Class struggle and measurement of the rate of surplus value* · 1982 · DOI

  • The paper identifies a gap in the use of ratio analysis in financial decision-making. It highlights the limitations of financial statements and the need for further analysis.

    Using ratio analysis to evaluate financial performance · 1982 · DOI

  • The paper identifies a gap in understanding the impact of floating rates on trade and investment. The study addresses the need to explore managers' perceptions of floating rates.

    Accounting and economic aspects of sfas no. 8 · 1980 · DOI

  • Energy has not been thoroughly investigated as a potential determinant of investment. The relationship between energy and capital is not precisely clear.

    The investment function: Some reflections · 1980 · DOI

  • The paper identifies a gap in the traditional theory regarding the long-period relation between the propensity to save and the level of investment. It notes that the traditional theory is limited in its ability to explain the effects of money wage decreases on the propensity to consume.

    Notes on consumption, investment and effective demand: II · 1979 · DOI

  • The concept of utility is ambiguous and has been treated differently throughout the history of economic thought. There is a need to clarify the concept of utility and its implications for economic conduct.

    Values and economic values · 1979 · DOI

  • The courts continually face the problem of establishing reasonable damages in negligence cases involving human injury or death. There is a need for a generalized methodology for calculating the value of lost earnings. The existing methods for calculating lost earnings are not sufficiently accurate or reliable.

    A generalized approach to determining loss of earnings from impaired or destroyed capacity · 1978 · DOI

  • Previous writers have failed to consider the technical aspects of financial firm production and its implications. The paper identifies a gap in previous theoretical models by considering the deposits as inputs in the production of earning asset output.

    INPUTS, OUTPUTS, AND A THEORY OF PRODUCTION AND COST AT DEPOSITORY FINANCIAL INSTITUTIONS · 1977 · DOI

  • The gap in the literature is the lack of discussion on the pitfalls of discriminant analysis in business, finance, and economics. The paper aims to fill this gap by discussing the problems and providing examples from the literature.

    PITFALLS IN THE APPLICATION OF DISCRIMINANT ANALYSIS IN BUSINESS, FINANCE, AND ECONOMICS · 1977 · DOI

  • The lack of a theoretical basis for valuing non-market activities. The lack of practical definitions and estimation methods for non-market activities.

    TOWARDS A DEFINITION OF NON‐MARKET ACTIVITIES* · 1977 · DOI

  • The reasons for the relationship between inflation and unemployment are not well understood. The mechanisms by which inflation increases unemployment are not well specified.

    Inflation, Company Profits and Investment · 1975 · DOI

  • The serious social problems created by the fact that people dependent on public assistance subsist on less than one percent of the total income of the country

    Report on the seminar: Income maintenance and distribution · 1975 · DOI

  • The interactions between corporate financing and investment decisions are not well understood. The weighted average cost of capital formulas proposed by MM and other authors are not generally correct. There is a need for a more general approach for analysis of the interactions of corporate financing and investment decisions.

    INTERACTIONS OF CORPORATE FINANCING AND INVESTMENT DECISIONS—IMPLICATIONS FOR CAPITAL BUDGETING · 1974 · DOI

  • The official national income and product accounts of the Commerce Department do not yet provide for sector capital accounts in addition to the national saving-investment account. There is a lack of comprehensive capital accounts for the United States. Human investment is not fully accounted for in traditional economic accounting frameworks.

    THE ACCOUNTING TREATMENT OF HUMAN INVESTMENT AND CAPITAL · 1974 · DOI

  • The paper suggests that future research should consider the effect of changes in rates of monetary growth on capital intensity and per capita output. The paper suggests that future research should examine the implications of the inclusion of real balances in the production function for macroeconomic models.

    MONEY AND THE PRODUCTION FUNCTION · 1974 · DOI

  • The paper identifies a gap in the understanding of the role of money in the production function. The paper identifies a need for a clear understanding of the conditions under which real balances can be treated as a factor of production.

    MONEY AND THE PRODUCTION FUNCTION · 1974 · DOI

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102 open questions have been extracted from the limitations and future-work passages of 1,214 Financial Reporting and Valuation Research papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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