Management often focus on short-term performance and achieving immediate result because most of the organization think first about survival then growth. They believe that if organization perform better in short term its also perform better in long run. Financial analyst consider present information while long term perspective because such information give guides and trend for future.For example current discount rate must be consider for capital budgeting decision to calculate expected return in future by the investment in any project.Current information is used to prrdict future which reduce the risk of return. Ethics is also play major role in conducting their business.Business organization should follow transperancy ,accountability,fairness etc during conducting their business either its related to short term performance or long term it must be maintain within the organization.