The rough start to 2016 for the global economy and the stock market is sparking a number of concerns among the country's CFOs, said Sandy Cockrell, global leader of Deloitte's CFO Program. Optimists outnumber pessimists, according to Deloitte's first quarter CFO Signals Survey, but by lowest margin in three years. The survey showed 33% of CFOs expressing rising optimism, a number similar to the previous quarter. Nevertheless, 31% of the CFOs surveyed now cite declining optimism, the highest level since the fourth quarter of 2012. 'CFOs voiced growing concern about the toll economic and equity market volatility will take on liquidity and on consumers' willingness to spend,' said Cockrell.