Agree with this completely! You can look at what Securities Attorney's state: Almost impossible to Prove without a confession! LOL
Because guidance is (in part) a prediction of future events, and claims about future events are, by nature, typically indeterminate, the securities laws provides special protection for companies and additional hurdles for plaintiffs alleging that the company published false or misleading guidance. The special protection is referred to as the “forward-looking statements safe harbor.” In order to overcome the protections of the safe harbor, plaintiffs are forced to satisfy heightened pleading standards. As such, forecasts may considered false or misleading if company insiders knew that the company would not achieve them. Guidance may also be false or misleading if, though achievable, it was based on knowingly false assumptions.
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