Finance GAAP Operations 
Harvard Business Review
JUNE 8, 2018
This notion, that risk is a desirable feature, can seem like sacrilege to anyone who’s taken an introductory finance course. Furthermore, the operating managers cannot take their eyes off day-to-day operations to focus on innovation. Analysts increasingly rely on non-GAAP metrics.
Harvard Business Review
NOVEMBER 1, 2011
It's a strategic and operational straight-jacket. In essence, they'll report their results to GAAP standards and as the SEC, FASB, and other quasi-regulatory bodies require.but they won't answer to analysts.
Harvard Business Review
AUGUST 3, 2018
Investors, therefore, look not just for reported revenues but for drivers behind the revenues, especially because digital companies’ operating activities often differ from their revenue-generating activities. The first category should describe the amount spent on supporting current operations.
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