But conscientious analytics and good manager judgment together go a long way in capturing value-driving behaviors in HR metrics, which in turn puts the humanity in human capital.

FORBES: HR Analytics And Competitive Advantage

And mark-to-market accounting meant that banks were valuing illiquid assets at prices which reflected a lack of buyers as much as underlying credit quality (accounting-standards bodies have since been bullied into allowing bankers to exercise more judgment in how they classify and value such assets).

ECONOMIST: Rebuilding the banks