... by recognizing more intangible items on the statement of financial position. Recognition raises questions about the relevant measurement basis, however. In contrast, other observers are less troubled by the difference between BV and MV. For example, Barth, Li, and McClure (2022) examine the value relevance...

...Thomas J. Linsmeier SYNOPSIS: Current financial performance reporting has led to a focus on earnings per share and a proliferation of both non-GAAP measures and items reported in other comprehensive income. I examine characteristics of some of the more common non-GAAP earnings adjustments...

...Robert S. Kaplan; Mary L. Witkowski SYNOPSIS The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy ( Porter 2010 ), we illustrate...