Author: T, Kippenberger,

Source: The Antidote, Volume 1, Number 1, 1996 , pp. 7-7(1)

Publisher: Emerald Group Publishing Limited

Abstract:

Reprises an earlier view by Robert Eccles, that what is important is how a company is doing compared with current competitors and not its past. Deplores short-termism and the USA's drive for improved quarterly earnings which can mean objectives financially are endangered by short-term considerations. Concludes that if formulas are kept simple they omit critical measures but that over-complication may confuse or, worse, enable numbers to be played with.

Keywords: Performance Levels; Corporate Finance; Financial Information

Document Type: Research article

DOI: http://dx.doi.org/10.1108/EUM0000000006384

Publication date: 1996-01-01

More about this publication?

• From 2000 onwards, published as Strategy and Leadership

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