The Eastasouth Management and Business
Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)

Unveiling the Intellectual Structure of Investment Opportunity Set (IOS) Research: A Bibliometric Assessment of Corporate Finance Literature

Loso Judijanto (IPOSS Jakarta)



Article Info

Publish Date
31 Jan 2026

Abstract

This paper endeavors to shed light on the intellectual framework and trajectory of Investment Opportunity Set (IOS) studies in the literature of corporate finance using a bibliometric analysis. Through using publication statistics obtained from Scopus, a citation analysis, co-author analysis, and co-citation analysis, and analysis of co-occurrences of keywords have been performed. The results show that IOS studies have strong roots in mainstream corporate finance streams of profitability analysis, capital structure analysis, dividend policy analysis, and growth theory and have evolved into strategic management studies, sustainability, and technology support for decision-making, as well as policy-based investment analysis. Through interlinking loosely connected IOS literature into a unified intellectual framework and landscape, this paper can help in theory-building exercises and can be of great help to researchers aiming to position their forthcoming studies within a dynamic framework of corporate finance literature.

Copyrights © 2026






Journal Info

Abbrev

esmb

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

ESMB - The Eastasouth Management and Business is a peer-reviewed journal and open access three times a year (March, July and November) published by Eastasouth Institute. ESMB aims to publish articles in the field of Strategic management, Operations management, Marketing and Sales, Supply chain and ...