# Professor Baruch Lev's comments at a roundtable discussion on financial reporting are highlighted

1 Faculty News February 16, 2018 ![CPA Journal logo 192 x 144](/sites/default/files/styles/246w/public/assets/images/cpajournal192x144.jpg?itok=Ze5cx-aj)>

Excerpt from the [CPA Journal](https://www.cpajournal.com/2018/02/16/decision-relevance-financial-reporting/) -- "What is possible to do is to assess the usefulness of items in the financial report. And the key item is, of course, the bottom line. I did so recently in an article published in Financial Analysts Journal. Basically, what my coauthor Feng Gu and I said was: if earnings indeed reflect value creation by companies, then investing in companies with good earnings should yield very high returns."

[Read more](https://www.cpajournal.com/2018/02/16/decision-relevance-financial-reporting/)