Baruch Lev On The End Of Accounting

In addition to the consulting work, I was doing a lot of research into identifying which fundamental factors determine value. At that time –I’m talking very early on for cellular phone companies –the fundamental factor that was determining value was the penetration rate or the number of customers in an area that you are licensed to service. Of course this information isn’t on the balance sheet or the income statement of the company. So I started writing papers on the real value creators and realized that it’s not just those emerging companies, it’s all companies that have real value creators that can’t be found on financial statements. Because in any competitive environment, even if you are just talking about traditional industries, you have to innovate.

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