It’s still early, but so far it looks like EPS guidance is continuing to improve with more companies issuing positive guidance and the negative guidance having a lower surprise factor. 84 companies in the S&P 500 (INDEXSP:.INX) have offered negative 2Q14 guidance and 27 have issued positive guidance, reports FactSet analyst John Butters. That’s still above the five year average (76% versus 66%) but it’s the lowest point since the end of 2012 and an encouraging sign that two years of corporate pessimism has turned around. S&P 500 companies issuing positive EPS guidance “Since hitting a peak in negative EPS guidance…