CFOs around the world are taking a more aggressive approach to spending and investment over the next year, but CFOs in the U.S. remain cautious amid concerns about regulations and political gridlock, according to a new survey by American Express.

The American Express/CFO Research Global Business and Spending Monitor found that a 75 percent majority of U.S. respondents predict economic expansion. However, 40 percent of finance executives in the U.S. expect regulatory changes will have a negative impact on growth over the next year.

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