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Surprise is never a good thing in finance. Unfortunately, anticipating market changes has always been a challenge for finance chiefs. Now, because of new regulations, companies must also improve their performance management capabilities to minimize the effects of material changes and performance shortfalls. CFO Research Services interviewed a number of finance executives to find out how they are stepping up to these challenges. This paper, written by CFO Research Services, outlines the results that emerged from their research — the performance management strategies that CFOs are using to cope with regulatory restrictions and ensure success for their companies.