蠻有趣的:
作者認為以下五點會計準則/常用指標與現實有差距，偶爾會有創造alpha的機會
1.“Revenue” isn’t revenue — it’s contract timing.
2.The cash conversion cycle should be measured as a percentage and include deferred revenue.
3.“Free cash flow” isn’t free cash flow — it’s an accrual metric.
4.Weighted average cost of capital (WACC) should include all liabilities.
5.Equity and share-based compensation should be marked to market.
作者還沒全部寫完，還沒寫4、5的看法，CCC這我還真沒想過，但很多東西學到後來都是這樣，沒有什麼硬性框架，只有第一性原理不能違反，其他都是彈性的。
https://blogs.cfainstitute.org/investor/2021/03/05/how-alpha-hides-in-gaap-accounting-return-on-equity/#__prclt=4e1C6o5A
https://blogs.cfainstitute.org/investor/2021/04/05/refreshing-revenue-the-cash-conversion-cycle-and-free-cash-flow/
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