Investors are always seeking new and better ways to measure a firm’s potential for success, whether it’s how a particular company deals with its cash flows or how it manages risks that could potentially derail its growth. In this issue of The Analyst, a few authors tackle some important (and relatively new) ways to measure how well a company is positioned to be competitive or manage risks. Here are three:

The ARO – Spelled out, the asset retirement obligation is a line item that not enough investors are focused on, according to Viren Wong, CFA. If you don’t know how much time and money it takes to retire a depleted oil or gas well, then you should read this article and know what to look for.   In the meantime, regulators are seeking to bridge the information gap. Be prepared for new reporting requirements by the end of this year.

Cyber Risk – It’s not one of the traditional risks you’ll find businesses addressing in their business plans, but it is a risk that can do serious financial harm to firms, as evidenced by the many headline-making hacks witnessed over the last few years. In this issue, James Dennison, CFA explores the top questions investors need to ask to make sure the firms they invest in are focused enough on cybersecurity and understand the risks posed to their business by cybercrime.

30% – This issue is dedicated to International Women’s Day, and while there are a few good articles covering the issues facing women in finance today, Devin Crago’s coverage of the Getting to Alpha conference contains powerful evidence that fostering gender equality in the workplace and on corporate boards has a direct link to a company’s competitive advantage. The 30% refers to the London-based club founded by conference speaker Helena Morrissey that works towards the goal of ensuring that FTSE-100 boards are made up of 30 percent women by the end of 2015. The 30 percent number is an apt metric, given speaker Julia Dawson’s data-driven presentation that shows a positive correlation between gender diversity in the workplace and corporate performance metrics.

These are just three findings, but there are many more to be found in this issue of The Analyst. We hope you enjoy it and find it both helpful and useful.