UK companies make their own rules on earnings per share (EPS) guidance, while European issuers mimic US best practice
When it comes to the evolution of guidance, there is a great divide between UK and continental European practices. UK issuers are generally more cynical when it comes to feeding the sell side’s voracious appetite for EPS estimates and tend to tailor their guidance to suit their current business strategy. On the continent, where half of EU countries mandate quarterly reporting, companies generally follow US practice – here, the focus is on traditional quarterly EPS estimates.What’s
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