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. In recent years, investors have learned that defining the market value of a firm cannot just be based on finances.
Harvard Business Review
AUGUST 10, 2018
Active investors such as hedge funds seek to outperform the market and index providers. The appeal of widespread nonfinancial performance measures for assessing companies has been discussed for several decades, but never achieved—despite continuing growth in assets and priorities poorly measured by GAAP accounting.
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