According to CoinMeta, Deloitte's third-quarter 2026 survey CFO shows that 83% of respondents believe U.S. stocks are overvalued, despite their increased optimism about their own companies. The survey indicates that the CFO confidence index has risen from 5.9 in the previous quarter to 6.1, returning to a "high" level. 90% of respondents are more optimistic about their companies' financial prospects, although risk appetite has slightly cooled down, with 53% believing now is a good time to increase risk, down from 59% in the second quarter. Deloitte's head of U.S. financial services, Ed Hardy, noted that there has been little change in the relative attractiveness of debt and equity financing, but there is a clear widening of opinions regarding the U.S. stock market. The survey reveals a significant gap between respondents' optimism about the stock market and their optimism about their own companies.