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Of note, the decision to provide earnings guidance follows industry lines.
FIGURE 2 Incidence of Earnings Guidance Varies By Industry Sector Number of Firms Yes No Total %Yes Consumer Discretionary 47 35 82 57.
Giving top-line projections is typically a supplement to earnings guidance.
com) is head of International for Progressive Insurance, a firm that does not offer earnings guidance.
First, CAPEX/SPD guidance is long term, whereas earnings guidance is typically about the current period.
Prior voluntary disclosure research rarely takes the portfolio view and predominantly focuses on earnings guidance because of the importance of earnings in financial reporting and data availability.
This "snapshot," taken in spring 2006, was the last annual earnings announcement before the CFA Institute initiated the call to replace earnings guidance with nonearnings guidance.