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installation of security systems This is achieved by working with private…… "Yet earnings estimates have acquired a life of their own and often generate more attention from the media and analysts than a company's actual financial results. " Whalen, 2003. More conservative critics of analyst conflicts rules believe that they are a step in the right direction, but view them as a work in progress. For example, the Sarbanes Oxley bill, which mandated many improvements in corporate managers' financial practices, did nothing to reduce the unethical practice by many managers of communicating only with those analysts who cooperate with management's forecasts of the future oni and Womack. This and other rules need strengthening. Wall Street Journal reported in April 2003 that the brokerage firms of the top investment banks are still more likely to give optimistic research recommendations to their own banking clients, calling to question if new disclosure rules reapply protect investor clients oni and Womack.

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