Leverage Ratios Surge at Large Companies
More than 350 U.S. firms now have a thinner earnings cushion to cover the debt on their balance sheets.
New Life for Synthetic Leases
The synthetic lease, a form of off-balance-sheet financing, boasts a relatively long history of use by companies for acquiring such items as heavy equipment, or such assets as vehicles with a shorter economic life.
Is Enron Being Tripped Up by New Accounting Rule?
Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
USG Remodels Its Balance Sheet
Why Triple B to this building-materials supplier means: Big, Bad, and Back.
The Goodwill Games
Pooling of interests in mergers and acquisitions may be problematic, but so is the alternative.