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Topic

Capital Allocation

The process by which companies decide how to deploy funds across investments, buybacks, dividends, acquisitions, and operations to create value.

Current stories

leadershipOne report1 publisher

Berkshire's $38 billion Alphabet stake is a governance disclosure, not a tech bet

Greg Abel has run Berkshire since the turn of the year, but Warren Buffett publicly claims paternity of the position that now ranks third in its portfolio. That gap is the question for boards mid-handover.

Reality

Evidence62
Adoption
Not scored
Hype gap+25
Incentives
Not scored
Confidence58
scienceOne report1 publisher

All-male productions took 39 of the 44 biggest budgets in a 30-year film study

Anja Huwiler's Frontiers in Communication study also reports 34% higher median profits for films with a woman screenwriter and no woman director, a comparison built on the 2% of nearly 200,000 films with budget data.

Publishers:phys.org

Reality

Evidence55
Adoption
Not scored
Hype gap+30
Incentives55
Confidence50
investOne report1 publisher

Abel spent 5.5 times last year's first-half equity budget before Buffett gave up the chair

Berkshire put $39.4bn into equities in the first half of 2026 against $7.1bn a year earlier. On September 18 the chairmanship passed to Howard Buffett, whose remit his father defined as guarding the culture.

Publishers:fortune.com

Reality

Evidence48
Adoption68
Hype gap+14
Incentives56
Confidence57
investConfirmed5 publishers

Berkshire finishes its handover with $365.5bn still in cash

Warren Buffett becomes chairman emeritus and his son Howard takes over the board while Greg Abel keeps running the company, with $4.5bn of second-quarter buybacks the only use of the cash Berkshire has disclosed.

Perspective Coverage

5 publishers
Builder
Builder 5%
Operator
Operator 28%
Investor
Investor 67%

Reality

Evidence72
Adoption60
Hype gap+18
Incentives65
Confidence70
investOne report1 publisher

Greg Abel's two named deals come to 1.5% of Berkshire's market value

A Seeking Alpha analyst values Berkshire Hathaway at $1.18 trillion, about 8% above its market cap, and rests the bull case on Greg Abel putting $10 billion into Alphabet and $6.8 billion into Taylor Morrison. He is long the stock.

Publishers:seekingalpha.com

Reality

Evidence18
Adoption
Not scored
Hype gap+50
Incentives88
Confidence58
investOne report1 publisher

Ayala's first outsider CEO answers the break-up playbook with a dividend demand

Cezar Consing is keeping the Philippine group whole while telling its units to send more cash to the centre, which is break-up discipline run internally, and the comparison he has to beat is GE's 7.7-fold market value since 2018.

Publishers:fortune.com

Reality

Evidence44
Adoption38
Hype gap+24
Incentives72
Confidence55