Most Companies’ Guidance for Q1 Has Been Negative The first quarter of 2016 could be a rough one based on the earnings guidance that companies have released so far.  Of the 72 S&P 500 companies that have provided guidance, 81% have offered negative guidance.  Ciara Linnane, MarketWatch editor, discusses the issue. To read the full article in MarketWatch, click: Expectations for Current Quarter’s Earnings are Rapidly Deteriorating.