Development GAAP Innovation Management 
Harvard Business Review
JUNE 8, 2018
Digital companies, however, consider scientists’ and software workers’ and product development teams’ time to be the company’s most valuable resource. So, investors, and therefore managers, might be adjusting their approach to risk accordingly. Analysts increasingly rely on non-GAAP metrics.
Harvard Business Review
APRIL 3, 2015
GAAP and FASB standards require financial reporting of earnings, cash flow, and profitability – all measures that investors have traditionally examined. To gain more insights into a specific firm, investors have shown more interest in intangibles like strategy, brand, innovation, systems integration, collaboration, and so on.
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