Professor Shiva Rajgopal addresses common shortcomings in financial reporting frameworks, highlighting a lack of transparency on key metrics, costs, and disclosures, which can frustrate investors. Rajgopal suggests companies should take their reporting a step further and improve how they communicate their value drivers, competitive advantages, and segment performance to attract sophisticated, long-term shareholders. He also calls for reforms by regulatory bodies and greater accountability from boards and management to yield better insights into how companies leverage tangible and intangible assets to create value. Shiva is Professor of Accounting and Auditing at Columbia Business School and is an expert in financial reporting, executive compensation and corporate culture. His research is frequently cited in many publications, including The Wall Street Journal, Bloomberg, Fortune, Forbes, Financial Times, Business Week, and the Economist.