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Optimism seems tossed to the wind as the doldrums of August set in. Wariness was already in the air among CFOs in North America at the end of the second quarter, according to Deloitte’s CFO Signals survey, released in mid-July. CFOs reported a less positive outlook than they have had in the last four quarters. They are more worried about the level and quality of their capital investments than they were three years ago, and most concerned about risks related to their own ability to execute, the survey reveals. CFOs’ top stress inducers include major change initiatives, strategic ambiguity, changing regulatory requirements and pressures from poor company performance. Canadian CFOs were more optimistic than their U.S. counterparts.

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