For a financial performance measure to be good, it should generally rise when good things happen and decline when bad things happen. And it should motivate high-quality decision-making. This may seem ...

In my role as the lead of my company's data and analytics team, I've found that the balanced scorecard (BSC) has been an essential tool for providing clear, strategic alignment. While companies often ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

This book is the result of a partnership organized by the World Bank, that includes the Organisation for Economic Co-operation and Development (OECD), and three private sector partners (the ...

A balance sheet is one of two standardized financial reports produced on a regular basis. It provides information used by professionals in the financial community to analyze company performance and ...

Measuring portfolio performance involves monitoring and analyzing returns, allocation, risk, and other elements. There are several metrics that an investor may choose from to gauge the progress of ...