I was reading the section on Red flags and accounting warnings. Increased revenues in the fourth quarter seems to be a sign. I was wondering how come…? Is the strategy to attempt to hit the numbers and correct for missed targets at the last minute?
i dont know but i think your theory makes a lot of sense.
yes, hit the sell side rev estimates. you can do what is called front loading and that basically means stuffing the channel of your buyers with as much inventory as they can handle they may say no, we dont want more, but what the seller does is offer a discount this happens more often than you think. I remember when BMY - bristol myers squib - did it some yers back. google front loading or channel stuffing and you will see what i mean
also, sales people inside co have internal targets, so that catalyzes accelerated revenue. i cant belive i got the books 1 hr ago and am already pounding away. 303 days left