Abstract

http://ssrn.com/abstract=5884
 


 



Strategic Performance Measurement and External Reporting


William L. Cats-Baril


University of Vermont

James F. Gatti


University of Vermont - School of Business Administration

D. Jacque Grinnell


University of Vermont (Deceased)



Abstract:     
The emerging view among managers and academicians argues for an expanded reporting system to provide more comprehensive information about organizational performance. Little systematically-gathered evidence is available, however, concerning the views of the investment community on this matter. This article reports the results of a survey of 420 senior investment officers, directors of research, and financial analysts regarding the use, predictive value, and ease of acquisition of a variety of financial and nonfinancial performance measures. The patterns of use that emerge from the study paint a picture in which analysts go well beyond the traditional financial measures and use a broad range of leading indicators to assess long-term performance.

JEL Classification: G3

working papers series


Not Available For Download

Date posted: September 14, 1999  

Suggested Citation

Cats-Baril, William L. and Gatti, James F. and Grinnell, D. Jacque, Strategic Performance Measurement and External Reporting. Available at SSRN: http://ssrn.com/abstract=5884

Contact Information

William L. Cats-Baril (Contact Author)
University of Vermont ( email )
212 Kalkin Hall
Burlington, VT 05405
United States
802-656-0510 (Phone)
James F. Gatti
University of Vermont - School of Business Administration ( email )
Burlington, VT 05405
United States
802-656-8298 (Phone)
802-656-8279 (Fax)
D. Jacque Grinnell (deceased)
University of Vermont (Deceased)
N/A
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