The End of Accounting and the Path Forward for Investors and Managers (Wiley Finance) by Baruch Lev explores the diminishing relevance of traditional financial reports in capital market decisions. Based on extensive empirical analysis, this book reveals how these documents have become increasingly ineffective for investors’ choices. It delves into the reasons behind accounting’s decreasing usefulness in today’s market through compelling real-world examples. Beyond mere critique, it introduces a groundbreaking alternative: the Value Creation Report, which offers practical solutions and demonstrates its effectiveness across various industries. The book introduces new indicators focusing on strategy and execution to uncover and assess a company’s true value-creating resources, providing an updated approach for critical investment decisions. As entire sectors have long relied on financial reports for essential information, this text illuminates the need for a fresh framework that enhances informed decision-making in today’s economic landscape.