Strategic Performance Measurement and External Reporting

Posted: 14 Sep 1999  

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

Suggested Citation

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

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

University of Vermont (Deceased)

N/A

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