Class information for: |
Basic class information |
| ID | Publications | Average number of references |
Avg. shr. active ref. in WoS |
|---|---|---|---|
| 22522 | 322 | 30.1 | 21% |
Classes in level above (level 2) |
| ID, lev. above |
Publications | Label for level above |
|---|---|---|
| 1868 | 5512 | AUDITING-A JOURNAL OF PRACTICE & THEORY//ACCOUNTING ORGANIZATIONS AND SOCIETY//AUDIT FEES |
Terms with highest relevance score |
| Rank | Term | Type of term | Relevance score (tfidf) |
Class's shr. of term's tot. occurrences |
Shr. of publ. in class containing term |
Num. of publ. in class |
|---|---|---|---|---|---|---|
| 1 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | Journal | 15 | 15% | 29% | 93 |
| 2 | CEFIN BANKING FINANCE | Address | 3 | 60% | 1% | 3 |
| 3 | EXCESS PROFIT | Author keyword | 3 | 60% | 1% | 3 |
| 4 | ENGINEERING ECONOMIST | Journal | 3 | 16% | 5% | 16 |
| 5 | MODIFIED INTERNAL RATE OF RETURN | Author keyword | 2 | 67% | 1% | 2 |
| 6 | ABANDONMENT OPTIONS | Author keyword | 1 | 50% | 1% | 2 |
| 7 | BUDGET PADDING | Author keyword | 1 | 100% | 1% | 2 |
| 8 | EQUIVALENT ANNUITY | Author keyword | 1 | 100% | 1% | 2 |
| 9 | EQUIVALENT RISK | Author keyword | 1 | 100% | 1% | 2 |
| 10 | LEHRSTUHL FINANZWIRT AFT CONTROLLING | Address | 1 | 100% | 1% | 2 |
Web of Science journal categories |
Author Key Words |
| Rank | Web of Science journal category | Relevance score (tfidf) |
Class's shr. of term's tot. occurrences |
Shr. of publ. in class containing term |
Num. of publ. in class |
LCSH search | Wikipedia search |
|---|---|---|---|---|---|---|---|
| 1 | EXCESS PROFIT | 3 | 60% | 1% | 3 | Search EXCESS+PROFIT | Search EXCESS+PROFIT |
| 2 | MODIFIED INTERNAL RATE OF RETURN | 2 | 67% | 1% | 2 | Search MODIFIED+INTERNAL+RATE+OF+RETURN | Search MODIFIED+INTERNAL+RATE+OF+RETURN |
| 3 | ABANDONMENT OPTIONS | 1 | 50% | 1% | 2 | Search ABANDONMENT+OPTIONS | Search ABANDONMENT+OPTIONS |
| 4 | BUDGET PADDING | 1 | 100% | 1% | 2 | Search BUDGET+PADDING | Search BUDGET+PADDING |
| 5 | EQUIVALENT ANNUITY | 1 | 100% | 1% | 2 | Search EQUIVALENT+ANNUITY | Search EQUIVALENT+ANNUITY |
| 6 | EQUIVALENT RISK | 1 | 100% | 1% | 2 | Search EQUIVALENT+RISK | Search EQUIVALENT+RISK |
| 7 | RESIDUAL INCOME | 1 | 15% | 2% | 7 | Search RESIDUAL+INCOME | Search RESIDUAL+INCOME |
| 8 | HURDLE RATES | 1 | 40% | 1% | 2 | Search HURDLE+RATES | Search HURDLE+RATES |
| 9 | ACCOUNTING ADJUSTMENTS | 1 | 50% | 0% | 1 | Search ACCOUNTING+ADJUSTMENTS | Search ACCOUNTING+ADJUSTMENTS |
| 10 | ADJUSTED PRESENT VALUE | 1 | 50% | 0% | 1 | Search ADJUSTED+PRESENT+VALUE | Search ADJUSTED+PRESENT+VALUE |
Key Words Plus |
| Rank | Web of Science journal category | Relevance score (tfidf) |
Class's shr. of term's tot. occurrences |
Shr. of publ. in class containing term |
Num. of publ. in class |
|---|---|---|---|---|---|
| 1 | INTERNAL RATE | 10 | 54% | 4% | 13 |
| 2 | INTRAFIRM RESOURCE ALLOCATION | 4 | 75% | 1% | 3 |
| 3 | ORGANIZATIONAL SLACK | 4 | 25% | 4% | 13 |
| 4 | INTERTEMPORAL COST ALLOCATION | 3 | 57% | 1% | 4 |
| 5 | RESIDUAL INCOME | 2 | 43% | 1% | 3 |
| 6 | HURDLE RATES | 1 | 38% | 1% | 3 |
| 7 | ACCOUNTING VALUATION | 1 | 50% | 1% | 2 |
| 8 | MARGINAL EFFICIENCY | 1 | 100% | 1% | 2 |
| 9 | EXPECTED EPS | 1 | 30% | 1% | 3 |
| 10 | INCENTIVE SCHEMES | 1 | 40% | 1% | 2 |
Journals |
| Rank | Web of Science journal category | Relevance score (tfidf) |
Class's shr. of term's tot. occurrences |
Shr. of publ. in class containing term |
Num. of publ. in class |
|---|---|---|---|---|---|
| 1 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 15 | 15% | 29% | 93 |
| 2 | ENGINEERING ECONOMIST | 3 | 16% | 5% | 16 |
Reviews |
| Title | Publ. year | Cit. | Active references |
% act. ref. to same field |
|---|---|---|---|---|
| Splitting up value: A critical review of residual income theories | 2009 | 1 | 40 | 45% |
| Hybrid regulation setting in the law of enterprise reporting - Aberrations in European Union law | 2006 | 0 | 8 | 38% |
| Economic function of the audit committee in the German corporate governance system | 2004 | 1 | 19 | 11% |
| INCENTIVE POLICY IN AGENCY THEORY - A REVIEW | 1991 | 1 | 39 | 10% |
Address terms |
| Rank | Address term | Relevance score (tfidf) |
Class's shr. of term's tot. occurrences |
Shr. of publ. in class containing term |
Num. of publ. in class |
|---|---|---|---|---|---|
| 1 | CEFIN BANKING FINANCE | 3 | 60% | 0.9% | 3 |
| 2 | LEHRSTUHL FINANZWIRT AFT CONTROLLING | 1 | 100% | 0.6% | 2 |
| 3 | UNTERNEHMENSRECHNUNG STEUERLEHRE | 1 | 100% | 0.6% | 2 |
| 4 | WERPUNKT IND MANAGEMENT CONTROLLING | 1 | 100% | 0.6% | 2 |
| 5 | LEHRSTUHL BETRIEBSWIRT AFTSLEHRE | 1 | 16% | 1.9% | 6 |
| 6 | CHAIR OPERAT ECON STRATEGY | 1 | 50% | 0.3% | 1 |
| 7 | DEUT EUROPA GESELL WIRT AFTSRECHT | 1 | 50% | 0.3% | 1 |
| 8 | FINANCIAL REGULAT CREM | 1 | 50% | 0.3% | 1 |
| 9 | JURIST WIRT AFTSWISSEN AFTLICHE FAK | 1 | 50% | 0.3% | 1 |
| 10 | LEHRSTUHL ALLGEMEINE BETRIEBSWIRT AFTSLEHRE B | 1 | 50% | 0.3% | 1 |
Related classes at same level (level 1) |
| Rank | Relatedness score | Related classes |
|---|---|---|
| 1 | 0.0000175726 | BUSINESS STUDIES INFORMAT//HOTEL MANAGEMENT CONTRACT//CAPITAL RECOVERY PREMIUM |
| 2 | 0.0000116045 | FIRST ORDER APPROACH//PAY DISPERSION//TOURNAMENTS |
| 3 | 0.0000090961 | ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//CRITICAL PERSPECTIVES ON ACCOUNTING |
| 4 | 0.0000076520 | INTERNET BASED COMPUTING//SCHEDULING DAGS//WORK COMPLEXITY |
| 5 | 0.0000063269 | SOCIAL OPTIMIZATION//EQUILIBRIUM STRATEGIES//DELAY INFORMATION |
| 6 | 0.0000054936 | JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//ACCOUNTING REVIEW |
| 7 | 0.0000052638 | AUCTIONS//FIRST PRICE AUCTIONS//ASYMMETRIC AUCTIONS |
| 8 | 0.0000051269 | CONDORCET JURY THEOREM//CHEAP TALK//POISSON GAMES |
| 9 | 0.0000051009 | OPTIMUM RATE OF OIL RECOVERY//BUILT CAPITAL//DETERIORATING ENVIRONMENT |
| 10 | 0.0000046526 | PRAVNA FAK//PUBL PROCUREMENT GRP//SUSSEX LAW |