Further, a simple focus on a single central forecast alone is unlikely to be as useful as an approach that contemplates one or more alternative possibilities, and helps decision-makers think through their implications. I wish you all the ideal combination of insight and luck in your forthcoming deliberations. 8  BIS Review 46/2004
1 There are, however, differing views as to whether companies should also provide their expectations of how their businesses will perform. Most research finds little evidence that earnings guidance systematically improves company valuations, increases shareholder returns or reduces market volatility.