ABC News: Silicon Insider: R.I.P. Microsoft? "The health of established firms, especially great ones, is more difficult to diagnose. The balance sheet can give some clues, but, because it captures the recent past rather than the near future, it can fool you. Most veteran reporters look at more subtle clues, like the comings and goings of key employees, slippage in the release dates of new products (or missing features), and subtle shifts in the tone of company news releases, advertisements and executive speeches. But most of all, at least for me, there is the smell test: the faintest whiff of decay that comes from dying companies. "