In early March 2016, AT&T and its executives learned that a steeper-than-expected decline in smartphone sales by AT&T would cause its revenue for the first quarter of 2016 (1Q16) to fall short of analysts estimates. Fearful of a revenue miss at the end of the quarter, AT&Ts Chief Financial Officer instructed AT&Ts IR Department to work[] the analysts who still have equipment revenue too high.

Describe what rule AT&T violated with their actions below and specifically why.