2008 Article Cash Flow Metrics 
Harvard Business
APRIL 5, 2017
Similarly, considering greater accruals (which represent the difference between reported income and operating cash flows) to measure short-term orientation has its difficulties. It assumes that a smaller proportion of cash flows in earnings indicates a myopic firm.
Harvard Business
OCTOBER 21, 2016
Hoping to alleviate their concerns, this article also provides concrete examples of how sustainability benefits the bottom line. In that year, these improvements resulted in 15,000 metric tons of CO2 emissions avoided and savings of nearly $11 million.
Harvard Business
FEBRUARY 7, 2017
After all, “short-termism” does not correspond to any single quantifiable metric. Our belief is that the earnings of long-term companies will rely less on accounting decisions and more on underlying cash flow than other companies. With this metric, the gap between long-term companies and the rest is even bigger.
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