After announcing record results for Q1 2013, the value of Apple shares fell by more than 60 dollars, after the American analysts got a little scared that their bad estimates did not come true. Of course, Apple can't really control the analysts, but for them there is now a scheme that helps them correctly determine the value of Apple's shares.
Home Apple Lossless Audio CODEC (ALAC), Here's the exact method to determine the value of Apple shares (comic)