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Why We Need to Update Financial Reporting for the Digital Era

Harvard Business Review

However, many investors seem to have concluded that the most successful companies with tens of billions of dollars of valuation today could never have justified their valuation at the start of their operation based on discounted cash flow. Analysts increasingly rely on non-GAAP metrics.

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Reclaiming the Idea of Shareholder Value

Harvard Business Review

Countries that operate under common law, including the United States and the United Kingdom, lean in this direction. Countries that operate under civil law, including France, Germany, and Japan, tend to be in this camp. This disclosure alone would serve as a powerful antidote to corporate short-termism.

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Teaching an Algorithm to Understand Right and Wrong

Harvard Business Review

Harnessing the power of machine learning and other technologies. So it is possible that a powerful machine learning system could provide us with new insights. For some tasks, algorithms will need to be coded differently according to what jurisdiction they operate in. For example, firms operating in the U.S.

Ethics 8
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How B2B Software Vendors Can Help Their Customers Benchmark

Harvard Business Review

Those analyses rely on publicly available data sources, but software providers have accumulated growing amounts of private data on almost every aspect of their customers’ technology, operations, people, and strategies. Of course, there are several steps that software companies need to take in order to make data mirrors possible.