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Why We Need to Update Financial Reporting for the Digital Era

Harvard Business Review

Business students have traditionally considered net present value, payback period, and hurdle rates as necessary tools to determine which project to select. Digital companies, however, consider scientists’ and software workers’ and product development teams’ time to be the company’s most valuable resource.

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A Blueprint for Digital Companies’ Financial Reporting

Harvard Business Review

The second category should describe the investments on future-oriented projects. By investing in digital companies, investors are often buying call options on moonshot projects with lottery-like payoffs. The current rules mandate no disclosures on future-oriented projects. Investors should have access to those estimates, too.

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The Dangers of Digital Protectionism

Harvard Business Review

These solutions lie at the intersection of technology development by companies and policy formulation by governments. The World Economic Forum is spearheading Breaking Barriers for Health Data, a project that deploys federated database queries for the transferring and processing of health care data. In contrast, the U.S.