Nancy Tercek, the financial vice president, and Margaret Lilly, the controller, of Romine Manufacturing Company are reviewing the

financial ratios of the company for the years $2025$ and $2026.$ The financial vice president notes that the profit margin on sales ratio has

increased from $6\%12\%,$ a hefty gain for the $2-$year period. Tercek is in the process of issuing a media release that emphasizes the

efficiency of Romine Manufacturing in controlling costs. Margaret Lilly knows that the difference in ratios is due primarily to an earlier

company decision to reduce the estimates of warranty and bad debt expense for $2026.$ The controller, not sure of her supervisor's

motives, hesitates to suggest to Tercek that the company's improvement is unrelated to efficiency in controlling cost. To complicate

matters, the media release is scheduled in a few days.

What, if any, is the ethical dilemma in this situation?