Business Valuation Unveiled: A 40-Year Bibliometric Perspective on Trends and Transformation

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F25%3A63592058" target="_blank" >RIV/70883521:28120/25:63592058 - isvavai.cz</a>

Result on the web

<a href="https://www.cjournal.cz/index.php?hid=clanek&bid=aktualni&cid=602&cp=" target="_blank" >https://www.cjournal.cz/index.php?hid=clanek&bid=aktualni&cid=602&cp=</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.7441/joc.2025.03.13" target="_blank" >10.7441/joc.2025.03.13</a>

Result language

angličtina

Original language name

Business Valuation Unveiled: A 40-Year Bibliometric Perspective on Trends and Transformation

Original language description

This bibliometric analysis examines the development, intellectual framework, and emerging trends in business valuation research from 1984 to 2024 utilizing VOS viewer. The results indicate a consistent increase in research output over the last forty years, with a notable surge post-2010, drawing attention to the field&apos;s escalating significance in contemporary financial markets and competitive environments. The primary thematic areas identified are financial modelling, strategic analysis, and risk assessment, which are fundamental to the literature on business valuation and central to firm competitiveness. The research emphasizes methodological progress in domains including real options analysis, cost of capital, and income approaches. Recent studies show a trend toward putting valuation within strategic frameworks, with a focus on innovation, intangible assets, and competitive advantage. This evolution signifies the transformation of valuation from a purely financial tool into a key driver of strategic decision-making and long-term value creation. Emerging trends suggest a transition toward the incorporation of business valuation with strategic factors such as innovation and competitive advantage, further reinforcing its role in shaping organizational competitiveness. Future research is anticipated to concentrate on intangible asset valuation, sustainability challenges, and the impact of digital transformation on valuation methodologies, all of which have growing implications for firms’ ability to achieve and sustain competitive advantage.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50206 - Finance

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

1804-1728

Volume of the periodical

17

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

26

Pages from-to

362-387

UT code for WoS article

001602179200013

EID of the result in the Scopus database

2-s2.0-105029648729