Incorporation refers to the process of legally forming a corporation, which is a separate legal entity that is distinct from its owners. This process involves filing the necessary paperwork with the state, paying fees, and establishing corporate bylaws and shareholder agreements. Research in the area of incorporation may focus on the advantages and disadvantages of organizing a business as a corporation, the legal and financial implications of incorporation, and the various types of corporate structures available. This research may also explore the regulatory requirements for corporations, the tax implications of incorporation, and the impact of incorporation on business operations and decision-making. Overall, research in this area aims to provide insights and guidance for entrepreneurs and business owners considering incorporating their business.