Easy enough...

Most IM forums have a "few reports" section. Dig through to see what's available.

There are also a lot of ebook directories where books/reports get added to for free because they want distribution.

So finding a ready made report you can give for free is easy enough.

Finding PLR/MRR and public domain works are also another method and just as simple. (Just search "public domain directory" or "private label rights directory" or "master resale rights list" etc).

Hiring cheap ghostwriters using oDesk / Freelancer or any of the MANY writing/ghostwriting forums is another alternative.

Compiling your own (as previously suggested) from top current content is great.

Creating a "top 10" list is VERY effective. Forbes and many sites run terrific "top 10" "top 50" etc lists on all sorts of topics. If it's a fit for your niche, do it there too.

OR, my personal favorite... jump into Google images and look through the info graphics you find there. I did this for my FBMoneyReport.com ...

HOWEVER, disclaimer, those images are sometimes copyrighted. So if you plan on marketing it aggressively (hundreds of thousands of downloads) or if it's for a paid product or if you simply prefer to deal with potential copyright issues then ignore this suggestion or request permission first.

Creating value though can be as simple as a series of short, to the point, relevant, on topic interviews OR an executive summary or "Cole's Notes" of an important topic OR an action step / checklist or spreadsheet that someone case use OR specific case studies with numbers and stats relevant to your industry OR heart-warming successes/failures associated with your industry etc. You don't always need a big theory based ebook. In fact, in my opinion, general theory ebooks (whether created by you or licensed or public domain) will convert lower than something that is instead more specific or actionable.