This perspective adopted Excess Value (EV) (Cochran and Wood 1984), alpha (risk adjusted return), and total return (McGuire et al., 1988). Griffin and Mahon (1997) also argue that accounting measures should be used because market measures may be picking up more than just CFP rather than market-derived measures and also indicate use of multiple sources of information in order to produce a comprehensive metric of CSP (Carroll, 2000).