=+price of the shares to drop. The CEO suggests the following ideas to various managers to try to increase reported earnings by the end of the financial year:

a delaying recording of cancelled subscriptions for June until July b waiting until the new financial year to update the software on office computers c recognising unearned subscription revenue (cash received in advance for magazines that will be sent in the future) as revenue when received in the current month (just before financial year-end) instead of booking it as a liability