Professional ethics and earnings management. Harvest Day Corporation is a publishing company that produces trade magazines. The company’s stockholders are awaiting the announcement of Harvest Day’s earnings for the fiscal year, which ends on December 31. Market analysts have predicted earnings to be around $1.34 per share. The CEO of Harvest Day expects earnings to be only $1.20 per share, and knows this will cause the price of the stock to drop. The CEO suggests the following ideas to various managers to try to increase reported earnings by the end of the fiscal year:

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