Explains how financial statements support meaningful management communications, in accessible, nontechnical language, drawing on a decade of financial data from Wal-Mart and on case studies of other high-profile firms. Offers a framework that helps managers see how business strategy is linked to shareholder accountability through the firm's financial statements, yet does not attempt to explain how financial statements are prepared according to technical accounting rules and regulations. Emphasis is on how managers can make use of financial information to improve the performance of the organization. Jablonsky teaches at Penn State University. Barsky teaches in the College of Commerce and Finance at Villanova University. Annotation c. Book News, Inc., Portland, OR (booknews.com)