May 2010
Beginner
150 pages
2h 16m
English
Content preview from Managing Investor Relations
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Chapter 10
Focus on Nonfinancial Information
Many scholars and professionals argue for the increased role of intangibles and nonfinancial indicators in evaluating the corporate performance. At the same time, scholars and professionals also observe a problem with these measures: lack of consistency. Variety of aspects that can be measured, different scales of measurement, different timeframes, and other issues cause confusion instead of improved understanding of the company’s business.1 Thus, it becomes essential to analyze and classify what exactly is meant by intangibles.
Intangibles and nonfinancial indicators are often used interchangeably. In fact, indicators that measure intangibles are often called nonfinancial indicators. It is important ...
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