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NIRI Releases 2009 Forward-Looking Guidance Practices Survey Results

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NEWS RELEASE

For Immediate Release: May 18, 2009
Contact: Matt Brusch (703) 506-3574

NIRI Releases 2009 Forward-Looking Guidance Practices Survey Results

Despite the extremely difficult economic environment, comprehensive annual NIRI study finds only slight declines in guidance across financial and non-financial measures

Vienna, VA – Survey data released today by the National Investor Relations Institute (NIRI) indicates that despite the recent extraordinary economic downturn, survey respondents' public companies have generally made measured, rather than dramatic, changes to their forward-looking guidance policies.

NIRI surveyed its public company members in April 2009 for information about three types of guidance: earnings guidance (i.e. earnings per share or EPS); other financial guidance, or all quantitative economic measures of a company's performance excluding earnings per share guidance; and non-financial guidance

Key Findings

• 60% of respondents provide earnings guidance compared to 64% in 2008.

• 82% provide other financial guidance versus 86% in 2008.

• 55% provide non-financial guidance compared to 57% in 2008.

• 25% provide guidance in all three of these guidance measures.

• Earnings guidance is provided as a range of greater than 5% for the largest proportion of respondents (42% in 2009, 38% in 2008), a shift from 2008 when the most popular response was a range of less than 5% (32% in 2009, 45% in 2008), possibly attributable to the difficult economic and, thus more challenging, forecasting environment.

• Responses for other financial guidance displayed greater heterogeneity, with a range of less than 5% still the most popular response, but at only 26% versus 38% last year. Twenty-two percent selected a range of greater than 5% this year, versus 24% in 2008.

• The primary reason cited for ceasing earnings or other financial guidance within the last 12 months was due to a change in visibility / forecasting ability of business.

• For all guidance types, the estimate period (timeframe the estimates cover) most commonly used for guidance is annual.

• The most common frequency of guidance communications (how often guidance, updates or reiterations are provided) is quarterly.

"Despite the economic downturn, NIRI member survey respondents have not abandoned guidance in large numbers," said Jeff Morgan, President and CEO of NIRI. "I believe the message these survey results provide is that companies understand that communicating with investors in challenging times is as important, if not more so, than it is in good times. Companies may, however, need to adjust their message in order to provide the most accurate picture possible in the current environment. The NIRI Board enunciated this concept in an August 2008 Executive Alert, essentially encouraging companies to define their guidance practices in the context of their own unique circumstances."

About the Survey

This online survey was open to all NIRI corporate members from April 2 to April 21, 2009. A total of 515 members (18% response rate) participated representing a wide range of industries and market capitalizations.

About the National Investor Relations Institute (NIRI)

Founded in 1969, NIRI (www.NIRI.org) is the professional association of corporate officers and investor relations consultants responsible for communication among corporate management, shareholders, securities analysts and other financial community constituents. NIRI is the largest professional investor relations association in the world with more than 4,000 members representing 2,000 publicly held companies and $5.4 trillion in stock market capitalization.

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