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Analysts can become less diligent due to earnings guidance.
The company added that its management has affirmed 2014 consolidated ongoing earnings guidance in the USD1.
To assess the current state of earnings guidance, the author compiled company-issued guidance information recorded by First Call, an investor information service owned by Thomson Reuters, for constituent firms of the S&P 500, an index of large U.
A notable study by Hutton, Miller, and Skinner (2003) examines verifiable forward-looking statements that accompany earnings guidance and finds that managers tend to supplement good-news earnings guidance with such statements to enhance the credibility of the earnings guidance.