Market metrics: what should we tell the shareholders?

The author, from the London Business School, sums up the arguments contained in a recent research project produced by himself and two colleagues for the ICAEW’s Centre For Business Performance, on how intangibles should appear on the balance sheet and how analysts should assess the disclosures. He argues from the findings that more market metrics would be welcomed in the form of published figures and should be backed up with guidance from the current process revising company law in the UK.