Section 1 reports findings regarding the expense and revenue management requests that sales leaders are asked to implement. Through a 2012 Strategic Account Management Association (SAMA) survey, we find that customers and strategic accounts are often shielded from these myopic forms of...

We surveyed 1,638 sales executives across 40 countries regarding their companies' likelihood of asking sales to perform real earnings management (REM) actions when earnings pressure exists. Using this information, which we refer to as companies' REM propensities, we study how company...

Prior research hypothesizes managers use ‘real actions,’ including the reduction of discretionary expenditures, to manage earnings to meet or beat key benchmarks. This paper examines this hypothesis by testing how different types of marketing expenditures are used to boost earnings for a...