The Baruch Business Report offers a conversation between John Elliott, the Dean of Baruch’s Zicklin School of Business, and Terrence Martell, Saxe Professor of Finance and International Business in Baruch’s Zicklin School of Business. The discussion starts with the results of the fourth quarter 2007 “Chief Financial Officers Outlook Survey,” which is conducted quarterly by Financial Executives International and Baruch College’s Zicklin School of Business, and continues into a larger economic analysis including economic confidence, recession fears, crisis in the credit industry, and whether public companies should provide quarterly earnings guidance. The survey results are available on Baruch College’s website at: http://www.baruch.cuny.edu/cfosurvey/index.htm