Class information for: |
Basic class information |
| Class id | #P | Avg. number of references |
Database coverage of references |
|---|---|---|---|
| 30301 | 171 | 32.9 | 20% |
Hierarchy of classes |
The table includes all classes above and classes immediately below the current class. |
| Cluster id | Level | Cluster label | #P |
|---|---|---|---|
| 1 | 4 | ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL | 3876184 |
| 17 | 3 | BUSINESS//BUSINESS, FINANCE//MANAGEMENT | 121089 |
| 965 | 2 | ACCOUNTING ORGANIZATIONS AND SOCIETY//AUCTIONS//MANAGEMENT ACCOUNTING RESEARCH | 10698 |
| 30301 | 1 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS//LEHRSTUHL FINANZWIRT AFT CONTROLLING//WERPUNKT IND MANAGEMENT CONTROLLING | 171 |
Terms with highest relevance score |
| rank | Term | termType | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|---|
| 1 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | journal | 1117842 | 36% | 10% | 62 |
| 2 | LEHRSTUHL FINANZWIRT AFT CONTROLLING | address | 357140 | 1% | 100% | 2 |
| 3 | WERPUNKT IND MANAGEMENT CONTROLLING | address | 357140 | 1% | 100% | 2 |
| 4 | HURDLE RATES | authKW | 229587 | 2% | 43% | 3 |
| 5 | AGENTIZATION | authKW | 178570 | 1% | 100% | 1 |
| 6 | AJ EFFECT | authKW | 178570 | 1% | 100% | 1 |
| 7 | BEREICH OFFSHORE | address | 178570 | 1% | 100% | 1 |
| 8 | BUSINESS ADM PERSONNEL ECON | address | 178570 | 1% | 100% | 1 |
| 9 | CALIFORNIA ENERGY CRISIS | authKW | 178570 | 1% | 100% | 1 |
| 10 | COMMUTER RAILWAYS | authKW | 178570 | 1% | 100% | 1 |
Web of Science journal categories |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | Management | 8547 | 49% | 0% | 83 |
| 2 | Business | 7077 | 37% | 0% | 64 |
| 3 | Business, Finance | 4417 | 24% | 0% | 41 |
| 4 | Economics | 514 | 19% | 0% | 33 |
| 5 | Operations Research & Management Science | 385 | 11% | 0% | 19 |
| 6 | Environmental Studies | 166 | 6% | 0% | 10 |
| 7 | Transportation | 92 | 2% | 0% | 4 |
| 8 | Urban Studies | 39 | 2% | 0% | 3 |
| 9 | Energy & Fuels | 24 | 5% | 0% | 8 |
| 10 | Architecture | 22 | 1% | 0% | 1 |
Address terms |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | LEHRSTUHL FINANZWIRT AFT CONTROLLING | 357140 | 1% | 100% | 2 |
| 2 | WERPUNKT IND MANAGEMENT CONTROLLING | 357140 | 1% | 100% | 2 |
| 3 | BEREICH OFFSHORE | 178570 | 1% | 100% | 1 |
| 4 | BUSINESS ADM PERSONNEL ECON | 178570 | 1% | 100% | 1 |
| 5 | HANDELS WIRT AFTSRECHT | 178570 | 1% | 100% | 1 |
| 6 | HBEREICH RECHTSWISSEN AFTEN | 178570 | 1% | 100% | 1 |
| 7 | HGEBIET RECHUNGSESEN CONTROLLING | 178570 | 1% | 100% | 1 |
| 8 | HLICHEN GRUNDSTATZABTEILUNG | 178570 | 1% | 100% | 1 |
| 9 | INHABER LEHRSTUHLS BETRIEBSWIRT AFTSLEHRE | 178570 | 1% | 100% | 1 |
| 10 | INSBESONDERE UNTERNEHMENSGRUNDUNG UNTERNEHMENSG | 178570 | 1% | 100% | 1 |
Journals |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 1117842 | 36% | 10% | 62 |
| 2 | REVIEW OF ACCOUNTING STUDIES | 39287 | 5% | 2% | 9 |
| 3 | JOURNAL OF INSTITUTIONAL AND THEORETICAL ECONOMICS-ZEITSCHRIFT FUR DIE GESAMTE STAATSWISSENSCHAFT | 18075 | 6% | 1% | 11 |
| 4 | JOURNAL OF ACCOUNTING RESEARCH | 9429 | 5% | 1% | 8 |
| 5 | ACCOUNTING REVIEW | 6679 | 5% | 0% | 8 |
| 6 | MANAGEMENT SCIENCE | 5379 | 7% | 0% | 12 |
| 7 | MANAGEMENT ACCOUNTING RESEARCH | 3986 | 1% | 1% | 2 |
| 8 | BELL JOURNAL OF ECONOMICS | 3585 | 1% | 1% | 2 |
| 9 | ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES | 3157 | 1% | 1% | 2 |
| 10 | EUROPEAN ACCOUNTING REVIEW | 2476 | 1% | 1% | 2 |
Author Key Words |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
LCSH search | Wikipedia search |
|---|---|---|---|---|---|---|---|
| 1 | HURDLE RATES | 229587 | 2% | 43% | 3 | Search HURDLE+RATES | Search HURDLE+RATES |
| 2 | AGENTIZATION | 178570 | 1% | 100% | 1 | Search AGENTIZATION | Search AGENTIZATION |
| 3 | AJ EFFECT | 178570 | 1% | 100% | 1 | Search AJ+EFFECT | Search AJ+EFFECT |
| 4 | CALIFORNIA ENERGY CRISIS | 178570 | 1% | 100% | 1 | Search CALIFORNIA+ENERGY+CRISIS | Search CALIFORNIA+ENERGY+CRISIS |
| 5 | COMMUTER RAILWAYS | 178570 | 1% | 100% | 1 | Search COMMUTER+RAILWAYS | Search COMMUTER+RAILWAYS |
| 6 | COMPENSATION FOR STRANDED COST RISK | 178570 | 1% | 100% | 1 | Search COMPENSATION+FOR+STRANDED+COST+RISK | Search COMPENSATION+FOR+STRANDED+COST+RISK |
| 7 | COMPETITIVE HURDLE RATE | 178570 | 1% | 100% | 1 | Search COMPETITIVE+HURDLE+RATE | Search COMPETITIVE+HURDLE+RATE |
| 8 | COMPUTER BACKUP STRATEGY | 178570 | 1% | 100% | 1 | Search COMPUTER+BACKUP+STRATEGY | Search COMPUTER+BACKUP+STRATEGY |
| 9 | DEPRECIATION METHOD | 178570 | 1% | 100% | 1 | Search DEPRECIATION+METHOD | Search DEPRECIATION+METHOD |
| 10 | EXPANSION PLANNING MODEL | 178570 | 1% | 100% | 1 | Search EXPANSION+PLANNING+MODEL | Search EXPANSION+PLANNING+MODEL |
Core articles |
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c: (1) Number of references referring to publications in the class. (2) Share of total number of active references referring to publications in the class. (3) Age of the article. New articles get higher score than old articles. (4) Citation rate, normalized to year. |
| Rank | Reference | # ref. in cl. |
Shr. of ref. in cl. |
Citations |
|---|---|---|---|---|
| 1 | NEZLOBIN, A , REICHELSTEIN, S , WANG, YR , (2015) MANAGERIAL PERFORMANCE EVALUATION FOR CAPACITY INVESTMENTS.REVIEW OF ACCOUNTING STUDIES. VOL. 20. ISSUE 1. P. 283 -318 | 13 | 87% | 1 |
| 2 | JOHNSON, NB , PFEIFFER, T , SCHNEIDER, G , (2013) MULTISTAGE CAPITAL BUDGETING FOR SHARED INVESTMENTS.MANAGEMENT SCIENCE. VOL. 59. ISSUE 5. P. 1213-1228 | 16 | 67% | 2 |
| 3 | BALDENIUS, T , NEZLOBIN, AA , VAYSMAN, I , (2016) MANAGERIAL PERFORMANCE EVALUATION AND REAL OPTIONS.ACCOUNTING REVIEW. VOL. 91. ISSUE 3. P. 741 -766 | 15 | 56% | 0 |
| 4 | PFEIFFER, T , SCHNEIDER, G , (2007) RESIDUAL INCOME-BASED COMPENSATION PLANS FOR CONTROLLING INVESTMENT DECISIONS UNDER SEQUENTIAL PRIVATE INFORMATION.MANAGEMENT SCIENCE. VOL. 53. ISSUE 3. P. 495-507 | 10 | 83% | 11 |
| 5 | TOLL, C , (2010) VALUATION OF THE FIRM IN EXISTENCE OF NEGOTIABLE PAYMENT ARRANGEMENTS.BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS. VOL. 62. ISSUE 4. P. 384-411 | 6 | 100% | 0 |
| 6 | INWINKL, P , KORTEBUSCH, D , SCHNEIDER, G , (2009) THE GENERAL CONDITION OF MARGINAL PRICING MODEL FOR THE EVALUATION OF COMPANIES IN BILATERAL AGENCY CONFLICTS..BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS. VOL. 61. ISSUE 4. P. 403-421 | 6 | 100% | 0 |
| 7 | LAMPENIUS, N , BUERKLE, T , (2014) ARGUMENTS IN FAVOUR OF TAX NEUTRAL COST ALLOCATION.ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. VOL. 50. ISSUE 3. P. 296 -313 | 8 | 62% | 0 |
| 8 | KUPPER, HU , PEDELL, B , (2016) WHICH ASSET VALUATION AND DEPRECIATION METHOD SHOULD BE USED FOR REGULATED UTILITIES? AN ANALYTICAL AND SIMULATION-BASED COMPARISON.UTILITIES POLICY. VOL. 40. ISSUE . P. 88 -103 | 8 | 57% | 0 |
| 9 | NEZLOBIN, A , RAJAN, MV , REICHELSTEIN, S , (2012) DYNAMICS OF RATE-OF-RETURN REGULATION.MANAGEMENT SCIENCE. VOL. 58. ISSUE 5. P. 980-995 | 6 | 75% | 2 |
| 10 | RIEG, R , HEYD, R , (2015) BILMOG AND THE CONVERGENCE OF MANAGERIAL AND FINANCIAL ACCOUNTING: TRADE-OFF BETWEEN INFORMATION PURPOSES AND TAX ACCOUNTING.BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS. VOL. 67. ISSUE 1. P. 68 -88 | 4 | 100% | 0 |
Classes with closest relation at Level 1 |