Citing an improving business environment, CFOs at large companies are more optimistic toward the outlook for their companies – even as their expectations on revenue and earnings growth moderate – according to key findings of the Deloitte CFO Signals quarterly survey for the fourth quarter of 2010.

Overall, 53 percent of surveyed CFOs at North America’s largest companies are more optimistic than they were in the previous quarter, and CFOs are expecting an average 8 percent rise in capital spending over last year.

The survey, which includes CFOs representing many of North America’s largest companies,…