Harvard Business Review

JUNE 8, 2018

Financial capital is assumed to be virtually unlimited, while certain types of human capital are in short supply. In the meanwhile, companies increasingly resort to provision of proforma and non-GAAP reports, even though this practice is looked down upon by the SEC and is opportunistically misused by a few companies.

Report 8

Report GAAP Net Present Value CFO 8

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. Using these two domains, previous leadership and human capital work may be synthesized into a leadership capital index that investors can use to inform their valuation decisions.

Marketing 8

Marketing Leadership Venture Capitalist GAAP 8

Harvard Business Review

MAY 23, 2013

And, nothing could be more important to our economy than the efficient allocation of financial, real and human capital. and the allocation of corporate talent and efforts (away from productive uses and toward rent-seeking). Cook squarely placed the blame on a U.S. corporate tax code that "has not kept up with the digital age."

Intangible Assets 8

Intangible Assets Incentives System GAAP 8