... basedupon: The quality of the assets used as collateral, if any The profitability history of the company The predictability of the company’s earnings The greater the predictability and certainty of the ... Measurements The board of directors of the company, as well as security ana-lysts and credit analysts, is concerned with the performance of the company as a whole. Therefore, the measure they use ... responsible for, and therefore need not be concernedwith, taxes and the income and expenses associated with the fi-nancing of the corporation, i.e., interest income and interest ex-pense. They are...