Harvard Business Review

JUNE 8, 2018

One CFO commented that standard setters enjoy monopoly power and have no incentives to change their methods to be more responsive to investors. Analysts increasingly rely on non-GAAP metrics. This is an outcome of the growing divergence between what companies consider as value-creating metrics and those reported as profits in the GAAP.

Report 8

Report GAAP Net Present Value CFO 8

Harvard Business Review

NOVEMBER 29, 2010

As long as the new ideas cohere with ethical standards, and generally accepted accounting principles ( GAAP ), they can yield immense benefits. Tags: Creativity Ethics Innovation GAAP. Just because creativity in accounting can be bad, that doesn't mean that it must be bad. Consider " The Balanced Scorecard."

Creative Accounting 15

Creative Accounting Creativity GAAP Balanced Scorecard 15

Harvard Business Review

JULY 1, 2016

This disclosure alone would serve as a powerful antidote to corporate short-termism. For instance, he states that “When forced to choose between optimizing the appearance of our GAAP accounting and maximizing the present value of future cash flows, we’ll take the cash flows.”

Short-term 10

Short-term Long-term Objective Incentives 10

Harvard Business Review

NOVEMBER 15, 2016

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. need to abide by GAAP accounting standards, which rely on strict rules, while those operating in Europe follow IFRS accounting standards, which are driven by broad principles.

Ethics 8

Ethics Morale GAAP Learning-by-Doing 8

Harvard Business Review

AUGUST 10, 2018

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.

Benchmarking 8

Benchmarking Software B2B GAAP 8

Harvard Business Review

MAY 23, 2013

When those claims are made against what is likely the most admired corporation in the world, that makes for a powerful cocktail. And when the CEO of that company actually steps up to address those claims and offers a powerful defense, this really is a trifecta for a media sensation. Charlie Rangel and Rep.

Intangible Assets 8

Intangible Assets Incentives System GAAP 8