CORPORATE METRICS | PROFITS ARE A STRONG PREDICTOR OF COMPANY HEALTH

Management | Metrics
Corporations and analysts turn to scores of metrics—return on assets, working capital and others—to determine a company’s financial health. Another, the ratio of debt to internal funds, is one of the most widely used benchmarks. But a new study suggests that the debt-to-funds ratio isn’t all that accurate in predicting or explaining default risk.

THE ROAD TO CONVERGENCE

THE ROAD TO CONVERGENCE

Global Finance sat down with Russell Golden, chairman of the Financial Accounting Standards Board, to discuss the current activities of the FASB—including its recently issued standard on revenue recognition, a joint effort with the International Accounting Standards Board (IASB).