Bots, algorithms, and the future of the finance function

Automation and artificial intelligence are poised to reshape the finance function. Knowing what to automate and managing the disruption can lead to a new era of productivity and performance.

How Private Equity Has Evolved to Compete in Global M&A

PE firms have shed old skin and in recent decades become bigger, smarter, and more relevant in M&A and markets than ever before, argues a new paper co-authored by Wharton’s Paul Nary.

Why Stock Valuation Hinges More on Returns Than Future Earnings

Growth stocks don’t generate the long-term returns that would justify their high multiples, according to the 2023 Jacobs Levy Center’s “Best Paper,” co-authored by Wharton’s Sean Myers.

When sky-high executive pay is a case of common ownership

Overpaying CEOs is a mechanism that floats all boats but undermines competition and leaves consumers paying more.

The Cost of Capital: If Not the CAPM, Then What?

Twenty years ago, it would have been considered heresy to doubt the usefulness of the capital asset pricing model (CAPM) in assessing the cost of capital. Ivo Welch argues that, today, the CAPM should not just be doubted—it should be discarded.

The new finance operating system: 5 key factors that CFOs must get right

Learn more about the five core components of a resilient finance operating system and how this new lens enables your organization to focus on growth in the face of unexpected shocks—and drive organizational success.

The Key To Successful Zero-Based Budgeting

To do it right, let go of your company’s “evolutionary past” and take a granular look at where your profitability comes from today—it might surprise you.

6 Factors That Determine Your Company’s Valuation

Investors consult detailed, quantitative models before making decisions. Shouldn’t corporate managers have a similar  understanding of how the market values their company, so they can make informed decisions to maximize shareholder value? An EY-Parthenon analysis of quarterly data from thousands of companies in hundreds of industries over a period of 20 years has identified six critical factors that account for most of the variability in … [ Read more ]

Five Myths (and Realities) about Zero-Based Budgeting

Companies often shy away from the method because they fear it or believe it means “budgeting from zero.” In reality, it’s a structured process that can build a culture of cost management.

Don’t Kill Share Buybacks

New proposed restrictions on companies buying back their own stock would likely backfire.

The Art of Performance Management

At most large companies, the performance management system is a hodgepodge of legacy systems. KPIs are not aligned across the organization. Different information systems categorize data differently. Decision rights as to who decides what data to collect are so distributed that there is no consistent approach to reporting across the entire company.

As a result, the finance organization spends an inordinate amount of time simply putting … [ Read more ]

Going Beyond Budgeting

Among CFOs, alternative approaches to budgeting are getting a lot of attention. In particular, Beyond Budgeting, a concrete alternative to traditional budgeting, is gaining mainstream traction. The approach is producing impressive results at a growing number of global companies. Moreover, a BCG study confirmed that Beyond Budgeting has significant benefits: 59% of 174 finance executives surveyed reported increased sales, 56% saved significant costs in the … [ Read more ]

Where a Firm’s Value Truly Lies

A new approach to uncovering the sum of all the parts of a modern firm.

Which Metrics Really Drive Total Returns to Shareholders?

McKinsey analysis of more than 2,200 large global companies reveals the importance of monitoring both economic-profit growth and revenue growth.

Do Algorithms Make Better — and Fairer — Investments Than Angel Investors?

Can an algorithm outperform the average angel investor? And if it can, does that also mean it will make less biased investments? Researchers put these questions to the test: They built an investing algorithm and put it head to head with 255 angel investors in a simulation, asking it to select the most promising investment opportunities among 623 deals from one of the largest European … [ Read more ]

The Art of the Big Decision

A new approach to analyzing capital-intensive resource investments—Dynamic Decision Management—views projects as adjustable sequences of decisions.

Admit It, Your Investments Are Stuck in Neutral

New research shows that companies that know how to shift critical resources where and when they’re needed share common traits. Rigor is the first one.