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Financial analysis in the era of uncertainty: a comprehensive examination

Author

Listed:
  • Andreea-Roxana Danci

    (Babes-Bolyai University)

  • Ionuț-Adrian Lazar

    (Babes-Bolyai University)

  • Gabriela-Mihaela Mureșan

    (Babes-Bolyai University)

Abstract

Financial analysis is essential for risk assessment, investment decisions, and corporate governance in today's economy. The examination of finances has expanded beyond liquidity and solvency to include green finance, ESG reporting, and non-financial disclosures. This paper employs a bibliometric approach to systematically analyze the evolution of financial analysis research from 1992 to 2024 in a time marked by uncertainty and digitization. Using data from the Web of Science, which focuses on works that have received more than 15 citations, and advanced tools, such as VOSviewer and Python, we examine the field's most impactful papers, institutions, and sources. Also, this study maps co-authorship networks, identifies key research clusters, and highlights emerging trends, such as financial analysis, fraud detection, earnings manipulation, rentability, digitalization of financial products, green finance, and ESG reporting. We show the way from classical financial analysis to a behavioral approach, thus integrating new perspectives on how ESG, digital finance, and ethical reporting reshape contemporary financial research. Our findings can be helpful for policymakers, including researchers, organizations, managers, and investors, to manage the architecture of financial risk in their activities.

Suggested Citation

  • Andreea-Roxana Danci & Ionuț-Adrian Lazar & Gabriela-Mihaela Mureșan, 2025. "Financial analysis in the era of uncertainty: a comprehensive examination," Digital Finance, Springer, vol. 7(4), pages 971-995, December.
    • Handle: RePEc:spr:digfin:v:7:y:2025:i:4:d:10.1007_s42521-025-00136-5
    DOI: 10.1007/s42521-025-00136-5
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    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General

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