Identifying obstacles in the evaluation of companies based on the research cluster method

In the current context of accelerating digitisation in almost all areas business, assessing market value a company has become topic debate both among practitioners and academic community due to significant increasing presence intangibles assets these companies. Therefore, purpose our research is focused on identification existing impediments evaluation process companies over time. The established objectives are: meta-analysis most relevant papers valuation bibliometric analysis WoS indexed papers, during period 1975-2021 having such topics as performance, corporate governance, information, market, company, fair value, intellectual capital earnings management. methodology based database formed by studies last approximately 45 years with mentioned obtained results consist determining structure clusters key concepts used evaluation. usefulness confirmed creation future directions valuation, because help intensity links between this domain, it much easier for researchers approach new themes related subject.